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092680 1 (1969-10-23)

handle is hein.gao/gaobacwnu0001 and id is 1 raw text is: o IIUNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, DC 20548 CIVIL DIVISION OCT 23 1S99 Dear Mr Jack The General Accounting Office has completed its survey of controls over taxpayer data transferred between the National Computer Center (NCC) and service centers Field work was performed by out Kansas City Regional Office at the Midwest Service Center (MWSC) Our objective was to examine into the effectiveness of management controls to assure the prompt and proper handling of transferred taxpayer data We were particularly concerned with the controls to assure that rejected trans- actions (unpostables and deletions) were returned from the service centers and properly reintroduced into the master file at NCC on a timely basis Our test of controls over rejected transactions was limited because of restrictions placed on our access to documents necessary for such testing However, subject to these limitations our survey indicated that service center procedures and controls were generally effective in assur- ing the prompt and proper handling of transferred taxpayer data, and we do not plan any additional work in this area During the first three quarters of calendar year 1968, the MWSC processed 18,540,497 transactions affecting taxpayers' accounts Of these transactions, the NCC deleted 267,416 for various reasons, e g recycling of tapes, damage to tapes, or unreadable tapes Also, there were 531,563 transactions or 2 87 percent which were unpostable to the master file at NCC The unpostables included 393,925 (74 1 percent) Individual Master File (IMF) transactions and 137,638 (25 9 percent) Business Master File (BMF) transactions. Our review of master file unpostable control documents for two cycles indicated that new unpostables received from NCC were picked up under service center control and that unpostables remained under control until corrected and reinput to the master file at NCC We found that MWSC controls over deletions were generally adequate, and except for one block of 82 transactions our review indicated that deleted transactions were timely reinput to NCC Only one of the 82 transactions resulted in interest being paid to a taxpayer as a result of the delay in reinputting the block of transactions

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