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 2003-05-20 monographic deposited born digital 24 p. GA 1.13:GAO-03-562R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-562R P0b002ee1803a2e80 f:d03562r DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-03-562R machine generated eng fdlp REPORT GAOREPORTS-GAO-03-562R GAO-03-562R Accounting procedures Internal controls Financial statement audits Reporting requirements Correspondence A06934

In November 2002, we issued our report on the results of our audit of the Internal Revenue Service's (IRS) financial statements as of and for the fiscal years ending September 30, 2002 and 2001, and on the effectiveness of its internal controls as of September 30, 2002. We also reported our conclusions on IRS's compliance with significant provisions of selected laws and regulations and on whether IRS's financial management systems substantially comply with requirements of the Federal Financial Management Improvement Act of 1996 (FFMIA). A separate report on the implementation status of recommendations from our prior IRS financial audits and related financial management reports will be issued shortly. The purpose of this report is to discuss issues identified during our fiscal year 2002 audit regarding accounting procedures and internal controls that could be improved for which we do not presently have any recommendations outstanding. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-562R/html/GAOREPORTS-GAO-03-562R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-562R/pdf/GAOREPORTS-GAO-03-562R.pdf GAO-03-562R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-562R Correspondence GAO-03-562R; Management Report: Improvements Needed in IRS's Internal Controls; Accounting procedures Internal controls Financial statement audits Reporting requirements Title 31 Section 720 31 U.S.C. 720