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 2006-05-12 monographic deposited born digital 35 p. GA 1.13:GAO-06-543R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-543R P0b002ee180382731 f:d06543r DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-06-543R machine generated eng fdlp REPORT GAOREPORTS-GAO-06-543R GAO-06-543R Data destruction Data transmission Facility security Financial management Financial statement audits Financial statements Hiring policies Internal controls Physical security Policy evaluation Property disposal Reporting requirements Tax administration Remittances Correspondence A53900 In November 2005, 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, 2005 and 2004, and on the effectiveness of its internal controls as of September 30, 2005. 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 audit of IRS's financial statements as of, and for the fiscal year ending September 30, 2005, regarding internal controls that could be improved for which we do not currently have any recommendations outstanding. Although not all of these issues were discussed in our fiscal year 2005 audit report, they all warrant management's consideration. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-543R/html/GAOREPORTS-GAO-06-543R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-543R/pdf/GAOREPORTS-GAO-06-543R.pdf GAO-06-543R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-543R Correspondence GAO-06-543R; Management Report: Improvements Needed in IRS's Internal Controls; Data destruction Data transmission Facility security Financial management Financial statement audits Financial statements Hiring policies Internal controls Physical security Policy evaluation Property disposal Reporting requirements Tax administration Remittances Volume 110 Page 3009 110 Stat. 3009 Volume 118 Page 314 Volume 118 Page 3235 118 Stat. 314 118 Stat. 3235 Public Law 104-208 Public Law 108-199 Public Law 108-447