Audit Reports - FY2005 - No Script

SEP 2005 | AUG 2005 | JUL 2005 | JUN 2005 | MAY 2005 | APR 2005
MAR 2005 | FEB 2005 | JAN 2005 | DEC 2004 | NOV 2004 | OCT 2004

September 2005

Report NumberReport Details and Links
200510160The Indian Tribal Governments Office Should Reevaluate the Compliance Check Program to Make the Best Use of Its Limited Resources
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200510182The Initial Implementation of the End User Access System Was Not Effectively Planned and the Continued Implementation Needs to Ensure the Efficient Use of Resources
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200510183The Planning and Implementation of Changes to the Recruiting and Hiring Process Could Be Improved
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200520143The Computer Security Incident Response Center Is Operating As Intended, Although Some Enhancements Can Be Made
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200520144Internal Penetration Test of the Internal Revenue Service’s Networked Computer Systems
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200520185Monitoring of PRIME Contractor Access to Networks and Data Needs to Be Improved
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200520187Contracting for Information Technology Goods and Services Generally Provided Intended Benefits; However, Maintenance Contracts Were Not Always Supported
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200510163Weaknesses in the Criminal Investigation Function’s Controls Leave Investigative Equipment Vulnerable to Loss
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200510186Statistical Portrayal of the Tax Exempt Bonds Office’s Enforcement Activities From Fiscal Year 2002 Through Fiscal Year 2004
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200520184Increased IRS Oversight of State Agencies Is Needed to Ensure Federal Tax Information Is Protected
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200510161The Tax Exempt and Government Entities Division Is Making Progress to Detect and Deter Fraud Within Its Customer Base, but the Impact Cannot Be Determined at This Time
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20051c171Report on Audit of Compliance With Cost Accounting Standard 404, Capitalization of Tangible Assets
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20051c173Report on Audit of Budget System Review
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20051c175TIRNO-99-D-0005, Report on Compliance With Requirements Applicable to Major Programs and on Internal Control Over Compliance in Accordance With the Office of Management and Budget Circular A-133, Fiscal Year 2004
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20051c176Report on the Audit of Adequacy and Compliance of Disclosure Statement Revision 15, Effective January 1, 2005
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20051c177Final Voucher Audit Contract Number TIRNO-95-D-00061, Delivery Order Number 0011
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20051c178Report on the Audit of Adequacy and Compliance of Disclosure Statement Revision Number 4, Effective January 1, 2005
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20051c179Final Voucher Audit Contract Number TIRNO-95-D-00061, Delivery Order Number 0006
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20051c180Final Voucher Audit Contract Number TIRNO-95-D-00061, Delivery Order Number 0002
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20051c181Final Voucher Audit Contract Number TIRNO-95-D-00061, Delivery Order Number 0001
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20051c169Report on Audit of Forward Pricing Indirect Rates for Fiscal Years 2005 Through 2008
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20051c170Report on Audit of Compliance With Cost Accounting Standard 403, Allocation of Home Office Expenses
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200530154The Clarity of Math Error Notices Has Improved, but Further Changes Could Enhance Notice Clarity and Reduce Unnecessary Notices
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200540148Payments Made at the Taxpayer Assistance Centers Are Generally Timely and Accurately Processed
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200510164The Internal Revenue Service Needs to Do More to Stop the Millions of Dollars in Fraudulent Refunds Paid to Prisoners
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200510162Voucher Audit of the Integration Support Contract - TIRNO-92-C-00014
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200510158The Indian Tribal Governments Office Can Improve the Effectiveness, Consistency, and Efficiency of Compliance Checks
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200510166The Tax Exempt and Government Entities Division’s Toll-Free Call Site Accuracy Rate and the Effectiveness and Efficiency of Call Site Operations Can Be Improved
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20051c121Report on Audit of Budget System Review
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20051c122Revised Fiscal Year 2005 Forward Pricing Proposal
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20051c167Report on Preaward Survey of Prospective Contractor’s Accounting System
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20051c168Report on Audit of Billing System Internal Controls
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20051c172Report on Accounting System Review
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20051c174Report on Audit of Cost Accounting Standards 420, Accounting for Independent Research and Development Costs and Bid and Proposal Costs
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200530165Information From State Tax Amnesty Programs Could Bolster Compliance Efforts and Ensure Federal Tax Obligations Are Also Met
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200530139Collection Field Function Penalty Abatements Need Proper Documentation and Coding
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200530131More Effective Procedures Are Needed to Process Taxpayers’ Claims That They Did Not Request Employer Identification Numbers Assigned to Them
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200530150Actions Are Needed to Ensure Corporations Receive Intended Tax Benefits for Reinvesting Foreign Earnings in the United States
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200510159A Better Model Is Needed to Project the Return on Additional Investments in Tax Enforcement
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200530151The Pre-Filing Agreement Program for Large Businesses Has Yielded Modest Results
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200540155Taxpayers Continued to Experience Improved Access to Toll-Free Telephone Service During the 2005 Filing Season
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200540157Fiscal Year 2005 Statutory Audit of Compliance With Legal Guidelines Restricting the Use of Records of Tax Enforcement Results
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200530142The Collection Field Function Needs to Improve Case Actions to Prevent Employers From Incurring Additional Trust Fund Tax Liabilities
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200510129Progress Has Been Made but Further Improvements Are Needed in the Administration of the Low Income Taxpayer Clinic Grant Program
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200510153The Department of the Treasury Needs to Improve Its Management of Employee Express System Funds
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200520103Controls Need to Be Strengthened to Ensure the Modernized e-File Project Meets Its Expectations
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200510149The Internal Revenue Service Does Not Adequately Assess the Effectiveness of Its Training
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200510156The Private Debt Collection Request for Quotation Outlines Adequate Procedures and Controls
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20051c116Report on Audit of Billing System
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20051c117Report on Audit of Forward Pricing Indirect Rates and Facility Capital Cost of Money Factors for Fiscal Years 2005, 2006, and 2007
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20051c118Preaward Survey of Prospective Contractor’s Accounting System
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20051c119Report on Review of Fiscal Year 2002 Incurred Costs
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20051c120Report on Audit of Compliance With Cost Accounting Standard 414 - Accounting for Cost of Money As an Element of the Cost of Facilities Capital
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20051c115Incurred Costs Audit for Fiscal Year Ending September 30, 2002
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200540152Electronic Tax Law Assistance Program Responses Are Timely and Generally Accurate
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20051c114Incurred Costs Audit for Fiscal Year 2000 TIRNO-92-C-00014, TIRNO-92-C-0014, TIRNO-99-R-0009, TIRNO-99-D-0001, and TIR-92-0014
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20051c113Report on Labor Cost Charging and Allocation
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200510141The Overall Independence of the Office of Appeals Appears to Be Sufficient
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200510145Voucher Audit of the Treasury Information Processing Support Services Contract - TIRNO-00-D-00013
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200540147Coordination and Monitoring Are Needed for Continued Improvement in the Tax Return Preparation Process at the Taxpayer Assistance Centers
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200540146Customer Accuracy at Taxpayer Assistance Centers Showed Little Improvement During the 2005 Filing Season
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200530136Federal Tax Deposit Penalties Have Been Significantly Reduced, but Additional Steps Could Further Reduce Avoidable Penalty Assessments
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200540137Controls Over the Processing of the Mortgage Interest Credit Need to Be Improved
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200530140Improved Internal Revenue Service Coordination Is Needed to Resolve Large Volumes of Fraudulent Schedule C Refund Returns
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200510138The Office of Appeals Should Strengthen and Reinforce Procedures for Collection Due Process Cases
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August 2005

Report NumberReport Details and Links
200520128Security Controls Were Not Adequately Considered in the Development and Integration Phases of Modernization Systems
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200540133Administration of the Earned Income Tax Credit Program Has Improved, but Challenges Continue
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200510127Opportunities Exist for the Employee Plans Function to Improve the Timeliness and Accuracy of Merit Closure Determination Letters
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200530132Opportunities Exist to Improve the Efforts of the Taxpayer Education and Communication Organization to Assist Small Businesses in Understanding and Fulfilling Their Tax Obligations
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200510135Controls Over the Financial Activities of the Internal Revenue Service Oversight Board Need to Be Improved
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200530123The Strategy to Reemphasize Penalties in Corporate Examinations Could Be Enhanced
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200530130The Small Business/Self-Employed Division Is Beginning to Address Challenges That Affect Corporate Return Examination Coverage
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200530126Additional Work Is Needed to Determine the Extent of Employment Tax Underreporting
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200520102Annual Assessment of the Business Systems Modernization Program
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200510125Additional Actions Are Needed to Ensure Section 527 Political Organizations Publicly Disclose Their Activities Timely and Completely
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200510124Voucher Audit of the Treasury Information Processing Support Services Contract - TIRNO-00-D-00015
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July 2005

Report NumberReport Details and Links
200530101Compliance Opportunities Exist for the Internal Revenue Service to Use Foreign Source Income Data
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200540110The Effectiveness of the Taxpayer Assistance Center Program Cannot Be Measured
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200540106A Corporate Strategy Is Key to Addressing the Growing Challenge of Identity Theft
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200540111Processing Changes Would Improve Service and Reduce Unnecessary Interest Paid on Refunds to Taxpayers That File Amended Individual Income Tax Returns
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200520098Mid-range Computer Storage Resources Need Better Administration to Ensure Effective and Efficient Utilization and Accurate Reporting
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200540112Fiscal Year 2005 Statutory Audit of Compliance With Notifying Taxpayers of Their Rights When Requested to Extend the Assessment Statute
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200540109Individual Income Tax Return Information Was Accurately and Timely Posted to the Customer Account Data Engine
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200520108More Management Attention Is Needed to Protect Critical Assets
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20051c066TIRNO-00-D-00018, TIRNO-99-D-00018, TIRNO-99-D-0001, TIRNO-02-K-00055, TIRNO-02-K-00051 Incurred Cost Audit for Fiscal Year 2002
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20051c067Report on Audit of Purchasing System
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200520097Managers and System Administrators Need to Limit Employees’ Access to Computer Systems
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200530049A Test of the Private Sector’s Ability to Provide Tax Law Telephone Assistance Did Not Produce Sufficient Information to Support a Competitive Sourcing Decision
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Management Response | Audit Comment

20051c065TIRNO-92-C-0014 Incurred Cost Audit for Fiscal Year 2001
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200510105Alternate Strategies Are Needed for Upgrading Campus Facilities
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200510107Improved Policies and Guidance Are Needed for the Telework Program
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200540104Fiscal Year 2005 Statutory Audit of Compliance With Legal Guidelines Prohibiting the Use of Illegal Tax Protester and Similar Designations
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200520100Security Controls for the Taxpayer Advocate Management Information System Could Be Improved
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June 2005

Report NumberReport Details and Links
20051c060Incurred Costs Audit for Fiscal Year Ended March 31, 2003
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20051c063Audit of Estimating System and Related Internal Controls
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20051c064Report on Audit of Indirect and Other Direct Cost System
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200530095Fiscal Year 2005 Statutory Review of Compliance With Lien Due Process Procedures
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200530096The Implementation of the Offer in Compromise Application Fee Reduced the Volume of Offers Filed by Taxpayers at All Income Levels
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200530090Changes to Processing Procedures and Line Descriptions on the Form 1040 Would Reduce Erroneous Claims for Some Refundable Credits
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200530091Fiscal Year 2005 Review of Compliance With Legal Guidelines When Conducting Seizures of Taxpayers’ Property
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200540094Forms, Publications, and Computer Programming Were Adequately Addressed and Updated in Most Instances for the 2005 Filing Season
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200530072Taxpayer Rights Are Being Protected When Levies Are Issued
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May 2005

Report NumberReport Details and Links
200530084Performance Management in the Large and Mid-Size Business Division’s Industry Case Program Needs Strengthening
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200540093The Earned Income Tax Credit Income Verification Test Was Properly Conducted
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200530086Taxpayer Remittances Were Generally Safeguarded Within the Ogden Submission Processing Site; However, Some Security Vulnerabilities Exist
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200510078Improvements Are Needed in the Exempt Organizations Compliance Unit to Better Support the Exempt Organizations Function’s Overall Strategic Goals
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200510089Some Improvements Have Been Made to Better Comply With Freedom of Information Act Requirements
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200520083While Many Improvements Have Been Made, Continued Focus Is Needed to Improve Contract Negotiations and Fully Realize the Potential of Performance-Based Contracting
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200530080Actions Are Needed to Eliminate Inequities in the Employment Tax Liabilities of Sole Proprietorships and Single-Shareholder S Corporations
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200510081Statistical Portrayal of the Criminal Investigation Function’s Enforcement Activities From Fiscal Year 1999 Through Fiscal Year 2004
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200520061The Business Systems Development Organization’s Effective Process for Developing Information Systems Requirements Can Be Made More Efficient by Tracking and Analyzing Related Costs
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200540079The Accounts Management Program Has Annual Performance Goals but Should Develop Long-Term Performance Goals
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200540075The Innocent Spouse Centralized Review Function Ensured Accurate Relief Determinations, but Improvements Could Increase Customer Service
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April 2005

Report NumberReport Details and Links
200520074Business Cases for Information Technology Projects Need Improvement
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200530073The Small Business/Self-Employed Division Has Made Significant Changes to Enhance the Automated Substitute for Return Program, but Opportunities Exist for Further Improvement
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200540077Taxpayers Identified As Serving in Combat Zones Were Properly Afforded Tax Benefits, but Account Identification and Maintenance Processes Need Improvement
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200540062The Internal Revenue Service’s Implementation of the Improper Payments Information Act Is Progressing
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200510076Voucher Audit of the Treasury Information Processing Support Services Contract TIRNO-00-D-00014
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200520071The Chief Information Officer Is Taking Steps to Timely Complete Corrective Actions to Treasury Inspector General for Tax Administration Reports
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20051c046Report on Audit of Contractor’s Compliance With Cost Accounting Standard 420, Accounting for Independent Research and Development and Bid Proposal Costs
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20051c059Audit of Fiscal Year 2005 Forward Pricing Direct Labor Rates
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March 2005

Report NumberReport Details and Links
200510054The Criminal Investigation Function Has Made Progress in Investigating Criminal Tax Cases; However, Challenges Remain
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200530048Stronger Sanctions Are Needed to Encourage Timely Filing of Pass-Through Returns and Ensure Fairness in the Tax System
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200530053Opportunities Exist to Improve the Effectiveness and Efficiency of the Automated 6020(b) Program
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200510070The Human Resources Investment Fund Is Not a Cost-Effective Method of Providing Tuition Assistance
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20051c056Report on Fiscal Year 2004 Labor Floor Checks
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200520069Security Controls for the Appeals Centralized Database System Could Be Improved
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200530055Trends in Compliance Activities Through Fiscal Year 2004
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20051c043Forward Pricing Indirect Rate Review for Fiscal Year 2003
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20051c044Comprehensive Labor Audit for Fiscal Year 2004
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20051c045Report on Noncompliance With Cost Accounting Standard 410, Allocation of Business Unit General Administrative Expenses to Final Cost Objectives
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20051c047Report on Audit of Direct and Indirect Costs for Contractor’s Fiscal Year 2003 - Company 1
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20051c057TIRNO-00-D-00024 Supplemental Report on Audit of Contractor’s Fiscal Year 2000 Incurred Costs
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20051c058Report on Audit of Direct and Indirect Costs for Contractor’s Fiscal Year 2003 - Company 6
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200510068The Internal Revenue Service’s Federal Financial Management Improvement Act Remediation Plan As of December 31, 2004
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200530052Procedures Regarding the Failure to Pay Tax Penalty Result in Inconsistent Treatment of Taxpayers and Hundreds of Millions of Dollars in Lost Revenue
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20051c033Accounting System Deficiencies Found During Incurred Cost Audit
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200520050All Small-Scale Information Technology Projects Should Be Included in the Investment Inventory, and Related Procurement Requisitions Should Be Properly Reviewed and Approved
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200520042While Progress Has Been Made, Managers and Employees Are Still Susceptible to Social Engineering Techniques
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200510051There Were No Administrative or Civil Actions With Respect to Violations of Fair Tax Collection Practices in Calendar Year 2004
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200540039The Earned Income Credit Recertification Program Continues to Experience Problems
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20051c034Incurred Cost Audit for Fiscal Year 2000
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200520024The Disaster Recovery Program Has Improved, but It Should Be Reported As a Material Weakness Due to Limited Resources and Control Weaknesses
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February 2005

Report NumberReport Details and Links
200520038Sensitive Data Sent Via Email Is Adequately Protected, but Controls Could Be Streamlined
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200540040Fiscal Year 2005 Statutory Review of Restrictions on Directly Contacting Taxpayer
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200530029The Limited Issue Focused Examination Process Has Merit, but Its Use and Productivity Are Concerns
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200540041Fiscal Year 2005 Statutory Review of Disclosure of Collection Activity With Respect to Joint Returns
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200510035Review of the Exempt Organizations Function Process for Reviewing Alleged Political Campaign Intervention by Tax Exempt Organizations
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20051c032Report on Application of Agreed-Upon Procedures - Quick Closeout for Contract Number TIRNO-95-D-00065, Delivery Order Number 0015
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20051c030Compensation System Audit
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20051c031Report on Follow-Up Audit of Labor Accounting System
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200520028The Internal Revenue Service Has Appropriate Processes to Accept Modernization Program Software From Developers
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200510037The Department of the Treasury’s HR Connect Human Resources System Was Not Effectively Implemented
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200520036Security Controls for the Counsel Automated System Environment Management Information System Could Be Improved
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200540026Processes Used to Ensure the Accuracy of Information for Individual Taxpayers on IRS.gov Need Improvement
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January 2005

Report NumberReport Details and Links
200530022Enhancing Internal Controls for the Internal Revenue Service’s Excess Collections File Could Improve Case Resolution
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200520023The Modernization Program Is Establishing a Requirements Management Office to Address Requirements Development and Management Problems
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200520027The Method of Tracking Corrective Actions for Known Security Weaknesses Has Not Been Adequately Developed
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200540025Opportunities Exist to Improve Tax Software Packages
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December 2004

Report NumberReport Details and Links
200540021Customer Service at the Taxpayer Assistance Centers Is Improving but Is Still Not Meeting Expectations
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200540016The 2004 Filing Season Was Completed Timely and Accurately, but Some Tax Law Changes Have Not Been Effectively Implemented
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200510020The Exempt Organizations Function’s Market Segment Approach Needs Further Development
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200520019System Requirements Were Not Adequately Managed During the Testing of the Custodial Accounting Project
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200540018Toll-Free Account Assistance to Taxpayers Is Professional and Timely, and the Quality of Information Provided Has Improved
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200540015Application of the Earned Income Credit Two-Year Ban Could Be More Consistent, Accurate, and Clear to Taxpayers
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200540017The Health Coverage Tax Credit Was Accurately Processed During the 2004 Filing Season
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200520014The Internal Revenue Service Should Ensure the Root Causes of Business Systems Modernization Performance Problems Are Successfully Addressed
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200530013Improvements Are Needed in the Timeliness and Accuracy of Offers in Compromise Processed by Field Offer Groups
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November 2004

Report NumberReport Details and Links
200530010The Internal Revenue Service Is Making Progress in Addressing Compliance Among Small Businesses Engaged in Electronic Commerce
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200520005To Ensure the Customer Account Data Engine’s Success, Prescribed Management Practices Need to Be Followed
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200530011Implementation of the Collection Field Function Consultation Initiative Was Carefully Coordinated, but Some Aspects Could Be Enhanced
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200530012The High Income Taxpayer Strategy Was Effectively Implemented, Although Its Success Still Needs to Be Determined
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October 2004

Report NumberReport Details and Links
200540007The Wage and Investment Division’s Discretionary Examination Program Effectively Monitored Performance Data to Meet Annual Program Goals
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200520004The Business Systems Development Organization Can Improve Management of Information Services Requests
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200540006Initial Results of the Fiscal Year 2004 Earned Income Tax Credit Concept Tests Provide Insight on Ways Taxpayer Burden Can Be Reduced in Future Tests
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200540008The Wage and Investment Division’s Automated Underreporter Program Effectively Monitored Performance Data to Meet Annual Program Goals
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200510009Progress Has Been Made in Improving the Financial Management of Reimbursable Work Authorizations
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20051c002TIRNO-00-D-00020 and TIRNO-95-D-00066 Cumulative Allowable Cost Worksheet, Fiscal Year Ended June 30, 2002
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20051c003Final Vouchers Audit for TIRNO-95-D-00065
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200540001Injured Spouse Guidance Is Not Consistent
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