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GAO-09-513R 1 (2009-06-24)

handle is hein.gao/gaobaanoa0001 and id is 1 raw text is: i Accountability * Integrity * Reliability United States Government Accountability Office Washington, DC 20548 June 24, 2009 The Honorable Douglas H. Shulman Commissioner of Internal Revenue Subject: Management Report: Improvements Are Needed to Enhance IRS's Internal Controls and Operating Effectiveness Dear Mr. Shulman: In November 2008, 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, 2008, and 2007, and on the effectiveness of its internal controls as of September 30, 2008.' 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 the requirements of the Federal Financial Management Improvement Act of 1996 (FFMIA). Additionally, in January 2009, we issued a report2 on information security issues identified during our fiscal year 2008 audit, along with associated recommendations. 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, 2008, regarding internal controls that could be improved for which we currently do not have a specific recommendation outstanding. Although not all of these issues were discussed in our report on the results of our fiscal year 2008 financial statement audit, they all warrant IRS management's attention. This report contains 16 recommendations that we are proposing IRS implement to improve its internal controls. We will issue a separate report on the implementation status of recommendations from our prior IRS financial audits and related financial management reports, including this one. We conducted our audit in accordance with U.S. generally accepted government auditing standards. 'GAO, Financial Audit: IRS's Fiscal Years 2008 and 2007 Financial Statements, GAO-09-119 (Washington, D.C.: Nov. 10, 2008). 2GAO, Information Security: Continued Efforts Needed to Address Significant Weaknesses at IRS, GAO-09-136 (Washington, D.C.: Jan. 9, 2009). GAO-09-513R IRS Management Report Page 1

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