Oversight of the Internal Revenue Service Financial Management: Hearing Before the Subcommittee on Government Management, Information, and Technology of the Committee on Government Reform and Oversight, House of Representatives, One Hundred Fourth Congress, Second Session, March 6, 1996U.S. Government Printing Office, 1997 - 149 pages |
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accounts receivable inventory action additional amount assessments assets balance billion Chairman Chief Chief Financial Officers collection agencies collection process Commissioner CONGRE CONGRESS THE LIBRARY currently not collectible cutoff score debt collection delinquent tax district DODARO dollar threshold DONELSON electronic filing equity financial audit financial management financial statements fiscal year 1994 foreclosed funds going HOLLOWAY HORN implement improve internal controls Internal Revenue Service IRS collection IRS lien IRS PROPERTY TAX IRS's issue KORB levies LIBRA LIBRARY OF CONGRESS master file notice O'TOOLE payment percent PETERSON policies and procedures private collectors problems property liens Property Tax Lien Queue RARY real estate real property reconcile record redeem refund Resolution Trust Corporation RESS revenue officer RICHARDSON RWMS score Service Center SPRATT staff STILLMAN TAX LIEN RECOVERY tax system modernization taxpayer telephone tion track Treasury
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Page 25 - ... organizations that have been successful in improving their performance through strategic information management and technology. These fundamental best practices are discussed in our report, Executive Guide: Improving Mission Performance Through Strategic Information Management and Technology (GAO/AIMD-94-115, May 1994), and our Strategic Information Management (SIM) Self-Assessment Toolkit (GAO/Version 1.0, October 28, 1994, exposure draft.) To evaluate IRS...
Page 10 - Financial Audit: Examination of IRS' Fiscal Year 1992 Financial Statements (GAO/AIMD-93-2, June 30, 1993).
Page 8 - Statement of Gene L. Dodaro Assistant Comptroller General Accounting and Information Management Division Mr. Chairman and Members of the Subcommittee: It is a pleasure to be here today to discuss the Information Technology Management Reform Act of 1995 (S.
Page 55 - They could not substantiate amounts reported for various types of taxes collected, for example, social security, income and excise taxes.
Page 24 - IRS does not have a comprehensive business strategy to cost-effectively reduce paper submissions, and it has not yet fully developed and put in place the requisite management, software development, and technical infrastructures necessary to successfully implement an ambitious world-class modernization effort like TSM.
Page 14 - The range of IRS' confidence interval, at a 95 percent confidence level, is that the actual amount of collectible accounts receivable as of September 30, 1994, was between $34 billion and $36 billion. The range for our confidence interval, at a 95 percent confidence level, is that the actual amount of the validity exceptions as of September 30, 1994, was between 14.5 percent and 24.2 percent. The range for our confidence interval, at a 95 percent confidence level, is that the actual amount of the...
Page 22 - IRS has — successfully implemented a financial management system for its appropriated funds to account for its day-to-day operations, which should help IRS to correct some of its past transaction processing problems that diminished the accuracy and reliability of its cost information; and...
Page 23 - Over the past decade, GAO has issued several reports and testified before congressional committees on IRS' costs and difficulties in modernizing its information systems. As a critical information systems project that is vulnerable to schedule delays, cost over-runs, and potential failure to meet mission goals, in February 1995, tax systems modernization (TSM) was added to our list of high-risk areas. High-Risk Series: An Overview (GAO/ HR-95-1, February 1995). In July 1995, we reported that one of...
Page 19 - ... could not determine the cause of the cash differences. These differences suggest that IRS did not have proper controls over cash disbursements as well as cash receipts. In addition to its reconciliation problems, we found numerous unsubstantiated amounts. These unsubstantiated amounts occurred because IRS did not have support for when and if certain goods or services were received and, in other instances, IRS had no support at all for the reported expense amount. These unsubstantiated amounts...
Page 100 - BEFORE THE COMMITTEE ON GOVERNMENT REFORM AND OVERSIGHT SUBCOMMITTEE ON GOVERNMENT MANAGEMENT, INFORMATION AND TECHNOLOGY US HOUSE OF REPRESENTATIVES MARCH 1,1999 Mr.