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 2007-05-11 monographic deposited born digital 33 p. GA 1.13:GAO-07-689R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-689R P0b002ee1803a077f f:d07689r DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-07-689R machine generated eng fdlp REPORT GAOREPORTS-GAO-07-689R GAO-07-689R Accounting procedures Financial statements Internal controls Personal income taxes Tax administration systems Tax credit Tax refunds Tax return audits User fees Financial statement audits Information management Accounting errors Facility security IRS Automated Trust Fund Recovery System Correspondence A69566 In November 2006, 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, 2006, and 2005, and on the effectiveness of its internal controls as of September 30, 2006. 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, 2006, 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 2006 audit report, they all warrant management's consideration. This report contains 21 recommendations that we are proposing IRS implement to improve its internal controls. We conducted our audit in accordance with U.S. generally accepted government auditing standards. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-689R/html/GAOREPORTS-GAO-07-689R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-689R/pdf/GAOREPORTS-GAO-07-689R.pdf GAO-07-689R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-689R Correspondence GAO-07-689R; Management Report: Improvements Needed in IRS's Internal Controls; Accounting procedures Financial statements Internal controls Personal income taxes Tax administration systems Tax credit Tax refunds Tax return audits User fees Financial statement audits Information management Accounting errors Facility security IRS Automated Trust Fund Recovery System Volume 110 Page 3009 110 Stat. 3009 Volume 118 Page 2809 118 Stat. 2809 Volume 119 Page 2396 119 Stat. 2396 Public Law 104-208 Public Law 108-447 Public Law 109-115