United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-03-16 monographic deposited born digital 8 p. GA 1.13:GAO-01-444R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-444R P0b002ee18039c8ee f:d01444r DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-01-444R machine generated eng fdlp REPORT GAOREPORTS-GAO-01-444R GAO-01-444R Cost effectiveness analysis Systems conversions Information resources management Tax administration systems Financial management Systems design IRS Custodial Accounting Project IRS Enterprise Life Cycle Correspondence As part of its business systems modernization program, the Internal Revenue Service (IRS) is acquiring a system known as the Custodial Accounting Project (CAP). In September 2000, Congress directed that IRS limit its spending on CAP until it provided a compelling business case for investing in this project and started managing CAP as an integrated part of the business systems modernization program. GAO found that IRS has satisfied both of these directives. However, its business case guidance does not explicitly specify cost-effectiveness analyses as a means for economically justifying proposed investments and define when and how these analyses should be prepared. As a result, IRS runs the risk of spending time and money developing future business cases for proposed system solutions that, like CAP, cannot be adequately justified on the basis of costs and benefits alone. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-444R/html/GAOREPORTS-GAO-01-444R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-444R/pdf/GAOREPORTS-GAO-01-444R.pdf GAO-01-444R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-444R Correspondence GAO-01-444R; Business Systems Modernization: IRS Has Satisfied; Cost effectiveness analysis Systems conversions Information resources management Tax administration systems Financial management Systems design IRS Custodial Accounting Project IRS Enterprise Life Cycle Public Law 104-106 Public Law 105-61 Public Law 105-277