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100636 1 (1976-10-22)

handle is hein.gao/gaobacxnn0001 and id is 1 raw text is: Ol UNITED STATES GENERAL ACCOUNTING OFFICE . FWASHINGTON, D.C. 2548 OCT 2 Z 1975 The Honorable Donald C. Alexander Cotmmissioner, Internal Revenue Service Department of the Treasury Dear Mr. Alexander: Our Federal Personnel and Compensation Division made a limited study of the use of training, including specialized training, provided through formal courses to headquarters employees of the Internal Revenue Service (IRS). We made similar studies at four other Government agencies in the Washington, D.C., area. We interviewed a selected sample of 23 IRS employees who received training during calendar year 1975 to determine the extent training is or may be used on the job, and to identify the cause and effect of substantial nonutilization. The sample was deemed by an IRS training official to be generally representative of the training efforts at the Internal Revenue Service headquarters. We also interviewed training officials and obtained data regarding procedures for insuring utiliza- tionof trainrag. Athough most IRS employees use part of their training on the job, there were instances of little or no utilization. We discussed results of the study with headquarters training officials. The following infor- mation may be of value to you in considering whether more emphasis should be placed on use of training. BACKGROUND The Government Employees Training Act (5 U.S.C. 4101(4)) and the Federal Personnel Manual require that training directly relate to per- formance of official duties. The manual states that each agency must establish administrative controls to insure training improves perform- ance and contributes to economy, efficiency, and effectiveness of operatiops. It also urges agencies to follow up on training to insure that knowledge and skills are effectively utilized. IRS reported 92,000 employees spent 4,942,000 hours in training * at a cost of $13,160,UO, excluding salaries, in fiscal year 1975.

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