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FINANCIAL AUDIT Examination of IRS’ Fiscal Year 1993 Financial Statements_part1

ế toán tổng hợp Văn phòng Washington, DC 20648 Kiểm soát viên Tổng Hoa Kỳ B-250977 tháng sáu 15,1994 Chủ tịch Thượng viện và loa của Hạ viện phù hợp với cán bộ inancial F trưởng Đạo luật năm 1990, báo cáo trình bày kết quả của những nỗ lực của chúng tôi để kiểm toán báo cáo tài chính chủ yếu của Sở Thuế Vụ (IRS) cho năm tài chính năm 1993 và đánh giá kiểm soát nội bộ và phù hợp với pháp luật và các quy định | GAO United States General Accounting Office Report to the Congress June 1994 FINANCIAL AUDIT Examination of IRS Fiscal Year 1993 Financial Statements ỉ i I I j i Ị I GAO AIMD-94-120 This is trial version----- www.adultpdf.com i i ỉ I This is trial version www.adultpdf.com GAO United States General Accounting Office Washington D.c. 20548 Comptroller General of the United States i i B-250977 June 15 1994 Ị i To the President of the Senate and the ị Speaker of the House of Representatives ị Ị In accordance with the Chief Financial Officers Act of 1990 this report Ị presents the results of our efforts to audit the Principal Financial 1 Statements of the Internal Revenue Service IRS for fiscal year 1993 and an assessment of its internal controls and compliance with laws and regulations. IRS implemented many improvements since the first audit of J its financial statements last year and has expressed its commitment to Ị resolving the problems we reported. However IRS continues to face major Í challenges in developing meaningful and reliable financial management information and in providing adequate internal controls that are essential ị to effectively manage and report on its operations. Overcoming these ị challenges is difficult because of the long-standing nature and depth of IRS financial management problems and the antiquated state of its systems. Ị We are unable to express an opinion on the reliability of IRS fiscal year 1993 Principal Financial Statements. The Significant Matters section of this Ị report discusses the scope and severity of IRS financial management and . control problems the adverse impact of these problems on IRS ability to effectively carry out its mission and IRS actions to remedy the problems. Our report also contains recommendations to help IRS continue its efforts j to resolve these long-standing and difficult problems and strengthen its I financial management operations. We are sending copies of this report to the Commissioner of Internal Ị .