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GAO-05-999R 1 (2005-09-27)

handle is hein.gao/gaocrptasdm0001 and id is 1 raw text is: 



  SGAO
       Accountability * Integrity  Reliability
United States Government Accountability Office
Washington, DC 20548



         September 27, 2005


         The Honorable Charles E. Grassley
         Chairman
         The Honorable Max Baucus
         Ranking Minority Member
         Committee on Finance
         United States Senate

         Subject: Activities of the Treasury Inspector Generalfor Tax Administration

         The Department of the Treasury Inspector General for Tax Administration
         (TIGTA) audits and investigates the Internal Revenue Service's (IRS) operations
         to (1) promote economy and efficiency and detect and prevent fraud and abuse and
         (2) recommend actions for improvement. TIGTA was established by the Internal
         Revenue Service Restructuring and Reform Act of 1998' (IRS Reform Act), which
         amended the Inspector General Act of 19782 (IG Act), to include an independent
         inspector general (IG) to provide oversight of IRS's activities, programs, and offices.

         This report responds to your request that we review the activities of TIGTA. As
         discussed with your staff, we are providing information regarding (1) TIGTA's budget
         and staffing levels; (2) TIGTA's audit and investigative coverage of IRS, including
         oversight of IRS's offices and identified weaknesses in IRS's operations, and audit
         coverage of specific requirements of the IRS Reform Act; (3) TIGTA's audit and
         investigative accomplishments; (4) the quality assurance program, including the
         results of peer reviews; and (5) the audit follow-up process to track IRS's
         implementation of TIGTA's audit recommendations.

         Results in Brief

         Over the 5-year period of fiscal years 2000 through 2004, TIGTA's budget authority
         increased by 14 percent while staff levels decreased by 6 percent. In fiscal year 2004,
         TIGTA had budget authority of about $130 million and realized authorized full-time
         equivalent (FTE) staff of 877. In relation to IRS's total federal funds, the budget
         authority for TIGTA's oversight has steadily declined but is comparable to such ratios
         for other IG offices.


         'Pub. L. No. 105-206, 112 Stat. 685, 705 (July 22, 1998).
         2Pub. L. No. 95-452, 92 Stat. 1101 (Oct. 12, 1978) (codified, as amended, at 5 U.S.C. App.).


GAO-05-999R Activities of TIGTA

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