About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

GAO-13-420R 1 (2013-05-13)

handle is hein.gao/gaobaches0001 and id is 1 raw text is: J GAO£ablt 4 ~Accountabii ty * Integrity * Relilability United States Government Accountability Office Washington, DC 20548 May 13, 2013 Mr. Steven T. Miller Acting Commissioner of Internal Revenue Subject: Management Report: Improvements Are Needed to Enhance the Internal Revenue Service's Internal Controls Dear Mr. Miller: In November 2012, we issued our report on the results of our audit of the financial statements of the Internal Revenue Service (IRS) as of, and for the fiscal years ending, September 30, 2012, and 2011, and on the effectiveness of its internal control over financial reporting as of September 30, 2012.1 We also reported our conclusions on IRS's compliance with selected provisions of 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. In March 2013, we issued a report on information security issues identified during our fiscal year 2012 audit, along with associated recommendations for corrective actions.2 In November 2012, we also issued our report on the results of procedures we agreed to perform for the Department of Transportation's Office of Inspector General concerning the amount of excise tax distributions made to the Airport and Airway Trust Fund and the Highway Trust Fund for the fiscal year ended September 30, 2012.3 We performed these procedures in conjunction with our fiscal year 2012 IRS financial statement audit procedures. The purpose of this report is to present internal control deficiencies identified during our audit of IRS's fiscal year 2012 financial statements and our excise tax agreed-upon procedures work for which we did not already have outstanding recommendations. Although most of these deficiencies were not discussed in our report on the results of our fiscal year 2012 financial statement audit 1GAO, Financial Audit: IRS's Fiscal Years 2012 and 2011 Financial Statements, GAO-1 3-120 (Washington, D.C.: Nov. 9, 2012). 2GAO, Information Security: IRS Has Improved Controls but Needs to Resolve Weaknesses, GAO-I 3-350 (Washington, D.C.: Mar. 15, 2013). 3GAO, Fiscal Year 2012 Agreed-Upon Procedures: Excise Tax Distributions to the Airport and Airway Trust Fund and the Highway Trust Fund, GAO1 3-73R (Washington, D.C.: Nov. 7, 2012). The Department of Transportation is the administrator of these two trust funds. GAO-13-420R IRS Management Report Page 1

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most