Financial Audit: Examination of IRS' Fiscal Year 1995 Financial Statements : Report to the CongressThe Office, 1996 - 70 pages |
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Expressions et termes fréquents
1994 Financial Statements accounting records accounts receivable Action Action action complete progress Action in planning amounts Audit of IRS Balance with Treasury collected complete progress complete compliance assessments Custodial Liabilities Dollars in Millions efforts Ended September 30 ensure Examination of IRS Excise Taxes Federal Financial Audit Financial Position fiscal year 1995 Fiscal Years Ended Fund Balance Funds with U.S. GAO's Audit identified internal controls INTERNAL REVENUE SERVICE Key Performance Indicators laws and regulations masterfile Notes to Financial Notes to Principal operating expenses payment Payroll taxes planning action complete Principal Financial Statements procedures progress complete planned Recommendations Reports/recommendations reconciled Result of GAO's REVENUE SERVICE Notes REVENUE SERVICE Overview Revolving Fund Service Center Social Security Statement of Financial Statements and Status Status of Recommendations tax receivables tax refunds tax returns tax revenue taxpayer accounts Total Transfers to Treasury Treasury Internal Revenue trust funds U.S. Treasury Unexpended Appropriations Vaccine Injury
Fréquemment cités
Page 26 - OMB, the statements are in addition to the financial reports used to monitor and control budgetary resources which are prepared from the same books and records. * The statements should be read with the realization that they are for a component of the US Government, a sovereign entity.
Page 30 - The purpose of the Internal Revenue Service is to collect the proper amount of tax revenue at the least cost; serve the public by continually improving the quality of our products and services; and perform in a manner warranting the highest degree of public confidence in our integrity, efficiency and fairness.
Page 9 - A material weakness is a condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions.
Page 1 - In holding hearings pursuant to subdivision (A), the committee shall receive testimony from the Secretary of the Treasury, the Director of the Office of Management and Budget, the Chairman of the Council of Economic Advisers, and such other persons as the committee may desire.
Page 52 - The objectives of the system of internal accounting and administrative control of the (name of agency) are to provide reasonable • assurance that: — Obligations and costs are in compliance with applicable laws; -- Funds, property, and other assets are safeguarded against waste, loss, unauthorized use, or misappropriation; and — Revenues and expenditures applicable to agency operations are properly recorded and accounted for to permit the preparation of accounts and reliable financial and statistical...
Page 30 - DOE's financial statements have been prepared to report the financial position and results of operations of the Department of Energy, pursuant to the requirements of the Chief Financial Officers Act of 1990 and the Government Management Reform Act of 1994.
Page 6 - A significant portion of IRS' reported $3 billion in nonpayroll operating expenses cannot be verified. - The amounts IRS reported as appropriations available for expenditure for operations cannot be reconciled fully with Treasury's central accounting records showing these amounts, and hundreds of millions of dollars in differences have been identified.
Page 70 - The Honorable Charles A. Bowsher Comptroller General of the United States Washington, DC 20548 Dear Mr. Bowsher...
Page 31 - Under the accrual method, revenues are recognized when earned and expenses are recognized when liabilities are incurred, without regard to receipt or payment of cash. Budgetary accounting facilitates compliance with legal constraints and controls over the use of Federal funds.
Page 6 - The amounts reported for various types of taxes collected (for example, social security, income, and excise taxes) cannot be substantiated. - The reliability of reported estimates of $113 billion for valid accounts receivable and $46 billion for collectible accounts receivable cannot be determined. - A significant portion of IRS' reported $3 billion in nonpayroll operating expenses cannot be verified. - The amounts IRS reported as appropriations available for expenditure for operations cannot be...