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GAO-05-247R 1 (2005-04-27)

handle is hein.gao/gaocrptarfz0001 and id is 1 raw text is: SGAO Accountability * Integrity Reliability United States Government Accountability Office Washington, DC 20548 April 27, 2005 The Honorable Mark W. Everson Commissioner of Internal Revenue Subject: Management Report: Improvements Needed in IRS's Internal Controls Dear Mr. Everson: In November 2004, 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, 2004 and 2003, and on the effectiveness of its internal controls as of September 30, 2004.' 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 requirements of the Federal Financial Management Improvement Act of 1996. A separate report on the implementation status of recommendations from our prior IRS financial audits and related financial management reports, including this one, will be issued shortly. The purpose of this report is to discuss issues identified during our fiscal year 2004 audit regarding internal controls that could be improved for which we do not currently have any recommendations outstanding. Although not all of these issues were discussed in our fiscal year 2004 audit report, they all warrant management's consideration. This report contains 30 recommendations that we are proposing IRS implement to improve its internal controls. We conducted our audit in accordance with U.S. generally accepted government auditing standards. We requested and received written comments on a draft of this report from the Commissioner of Internal Revenue. Results in Brief During our fiscal year 2004 audit, we identified a number of internal control issues that adversely affected safeguarding of tax receipts and information, refunds to taxpayers, and lien resolutions. These issues concern (1) enforcement of IRS contractor background investigation policies, (2) omission of certain provisions 'GAO, Financial Audit: IRS's Fiscal Years 2004 and 2003 Financial Statements, GAO-05-103 (Washington, D.C.: Nov. 10, 2004). GAO-05-247R IRS Management Report

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