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GAO-02-711R 1 (2002-07-08)

handle is hein.gao/gaobaamab0001 and id is 1 raw text is: £ Accountability * Integrity * Reliability United States General Accounting Office Washington, DC 20548 July 8, 2002 The Honorable Ernest J. Istook, Jr. Chairman, Subcommittee on Treasury, Postal Service, and General Government Committee on Appropriations House of Representatives Subject: IRS's Budget Justification: Options for Structure and Content Dear Mr. Chairman: Each year, as part of the Department of the Treasury's (Treasury) budget request, the Internal Revenue Service (IRS) submits to the Congress a congressional justification (CJ), a document justifying the dollars and number of staff positions that it is requesting. For fiscal year 2002, IRS asked for about $9.4 billion and about 101,000 full-time-equivalent (FTE) staff positions. The House Committee on Appropriations' July 23, 2001, report on Treasury's fiscal year 2002 budget request expressed concern about the information in IRS's CJ and asserted that other types of information and presentations would better help the committee evaluate IRS's budget.' In that light, you asked us to identify ways to improve the usefulness of IRS's CJ information. As agreed with your office, our objectives were to (1) determine whether Treasury and Office of Management and Budget (OMB) guidance allow flexibility in the structure and content of IRS's CJ and (2) identify a range of options to display IRS's appropriation request and additional data that can be included in the CJ, or in a supplement to it, that would help congressional decision makers consider IRS's request. As described below, within the context of Treasury and OMB guidance, IRS has the flexibility to present more information than it included in the fiscal year 2002 CJ and to display it in different ways. This report describes various options for exercising that flexibility. In commenting on a draft of the report, Treasury orally expressed a preference for some types of options over others, and IRS wrote that it found no problems with what we said about improving the CJ's content and format. 'U.S. House of Representatives, Treasury, Postal Service, and General Government Appropriations Bill, 2002, Report 107-152 (Washington, D.C.: 2001). GAO-02-711R IRS Budget Justification Options

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