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 2004-04-26 monographic deposited born digital 28 p. GA 1.13:GAO-04-553R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-553R P0b002ee18037bb0b f:d04553r DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-04-553R machine generated eng fdlp REPORT GAOREPORTS-GAO-04-553R GAO-04-553R Audit reports Auditing standards Financial statement audits Performance measures Internal controls Accounting procedures Contractors Personnel management Correspondence A09861

In November 2003, 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, 2003 and 2002, and on the effectiveness of its internal controls as of September 30, 2003. 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. A separate report on the implementation status of recommendations from our prior IRS financial audits and related financial management reports including this one will be issued shortly. The purpose of this report is to discuss issues identified during our fiscal year 2003 audit regarding internal controls and accounting procedures that could be improved for which we do not presently have any recommendations outstanding. Although not all of these issues were discussed in our fiscal year 2003 audit report, they all warrant management's consideration. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-553R/html/GAOREPORTS-GAO-04-553R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-553R/pdf/GAOREPORTS-GAO-04-553R.pdf GAO-04-553R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-553R Correspondence GAO-04-553R; Management Report: Improvements Needed in IRS's Internal Controls and Accounting Procedures; Audit reports Auditing standards Financial statement audits Performance measures Internal controls Accounting procedures Contractors Personnel management Title 31 Section 720 31 U.S.C. 720 Volume 110 Page 3009 110 Stat. 3009 Public Law 108-7