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 billion Chairman check and balance Chief Chief Financial Officers collection agencies collection process collection yield Commissioner Committee currently not collectible cutoff score delinquent tax district DODARO dollar threshold DONELSON electronic filing equity financial audit financial management financial statements fiscal year 1994 foreclosed going Government HOLLOWAY HORN implement improve internal controls Internal Revenue Service IRS collection IRS liens IRS Property Tax IRS's issue KORB levies Lien Recovery Plan master file notice O'Toole payment percent PETERSON policies and procedures private collectors problems Property Tax Lien Queue RANDY TATE real estate real property reconcile record redeem refund reported Resolution Trust Corporation revenue officer RICHARDSON RWMS score Service Center SPRATT staff STILLMAN Tax Lien Recovery tax system modernization taxpayer telephone tion track Treasury trillion
Fréquemment cités
Page 11 - Financial Audit: Examination of IRS' Fiscal Year 1993 Financial Statements (GAO/AIMD-94-120, June 15, 1994) Financial Audit: Examination of IRS...
Page 13 - IRS' reported total of $1.3 trillion for revenue collections, which was taken from Treasury schedules, was $10.4 billion more than what was recorded in IRS' master files. Because IRS was unable to satisfactorily explain, and we could not determine the reasons for this difference, the full magnitude of the discrepancy remains uncertain. In addition to the difference in total revenues collected, we also found large discrepancies between information in IRS' master files and the Treasury data used for...
Page 26 - IRS' strategic information management practices, drawing heavily from our research on the best practices of private and public sector 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)...
Page 12 - ... our recommendations, as of the date of our last report— August 4, 1995— it had fully implemented only 13 of our 59 recommendations. IRS has made some progress in responding to the problems we identified in our previous audits. However, IRS needs to intensify its efforts in this area. IRS needs to develop a detailed plan with explicit, measurable goals and a set timetable for action, to attain the level of financial reporting and controls needed to effectively manage its massive operations...
Page 14 - IRS' master files and the Treasury data used for the various types of taxes reported in IRS' financial statements. Some of the larger reported amounts for which IRS had insufficient support were $615 billion in individual taxes collected — this amount was $10.8 billion more than what was recorded in IRS' master files; $433 billion in social insurance taxes (FICA) collected — this amount was $5 billion less than what was recorded in IRS' master files; and $148 billion in corporate income taxes...
Page 54 - ... CHIEF FINANCIAL OFFICERS' ACT OF 1990 I would now like to discuss the Chief Financial Officers' Act of 1990, its contribution to improved financial management in IRS, and the actions we are taking to implement the objectives of the Act. The expectations of the Act include: • the deployment of modern systems to replace outdated ones; • the development of better performance and cost measures; and • the design of results-oriented reports that integrate budget, accounting, and program information....
Page 26 - IRS would not meet its electronic filing goals or realize its paperless tax processing vision. In addition, if, in the future, taxpayers file more paper returns than IRS expects, added stress will be placed on IRS
Page 9 - 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 27 - August 1993 assessment of its software development maturity based on the Capability Maturity Model (CMM) developed in 1984 by the Software Engineering Institute at Carnegie Mellon University.
Page 25 - 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.