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 2005-11-10 monographic deposited born digital 154 p. GA 1.13:GAO-06-137 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-137 P0b002ee18039931b f:d06137 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-06-137 machine generated eng fdlp REPORT GAOREPORTS-GAO-06-137 GAO-06-137 Accountability Financial management Financial management systems Financial statement audits Information security Internal controls Noncompliance Reporting requirements Other Written Product A41318

Because of the significance of Internal Revenue Service (IRS) collections to federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements IRS prepares are reliable and (2) IRS management maintained effective internal controls. We also test IRS's compliance with selected provisions of significant laws and regulations and its financial management systems' compliance with the Federal Financial Management Improvement Act of 1996 (FFMIA). https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-137/html/GAOREPORTS-GAO-06-137.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-137/pdf/GAOREPORTS-GAO-06-137.pdf GAO-06-137 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-137 Other Written Product GAO-06-137; Financial Audit: IRS's Fiscal Years 2005 and 2004 Financial Statements; Accountability Financial management Financial management systems Financial statement audits Information security Internal controls Noncompliance Reporting requirements Title 26 Section 6201 26 U.S.C. 6201 Title 31 Section 3515(b) 31 U.S.C. 3515(b) Volume 104 Page 2838 104 Stat. 2838 Volume 107 Page 285 107 Stat. 285 Volume 108 Page 3410 108 Stat. 3410 Volume 110 Page 3009 110 Stat. 3009 Volume 112 Page 107 112 Stat. 107 Volume 116 Page 745 Volume 116 Page 2350 Volume 116 Page 2946 116 Stat. 745 116 Stat. 2350 116 Stat. 2946 Volume 118 Page 314 Volume 118 Page 1418 Volume 118 Page 3235 118 Stat. 314 118 Stat. 1418 118 Stat. 3235 Public Law 101-576 Public Law 103-356 Public Law 104-208 Public Law 105-34 Public Law 105-178 Public Law 107-204 Public Law 107-300 Public Law 107-347 Public Law 108-357 Public Law 108-447