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FINANCIAL AUDIT Examination of IRS' Fiscal Year 1994 Financial Statements_part1

Kế toán tổng hợp Văn phòng Washington, DC 20548 Kiểm soát viên của Mỹ B-259455 ngày 04 tháng 8 năm 1995 Chủ tịch Thượng viện và loa của Hạ viện phù hợp với các cán bộ trưởng tài chính Đạo luật năm 1990, báo cáo này 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 1994 và 1993 và đánh giá kiểm soát nội bộ và tuân thủ với luật pháp và các quy định | GAO United States General Accounting Office Report to the Congress August 1995 FINANCIAL AUDIT Examination of IRS Fiscal Year 1994 Financial Statements I GAO A.MD-95-141 This is trial version www.adultpdf.com .J GAO United States General Accounting Office Washington D.c. 20548 Comptroller General of the United States B-259455 August 4 1995 To the President of the Senate and the Speaker of the House of Representatives In accordance with the Chief Financial Officers Act of 1990 this report presents the results of our efforts to audit the Principal Financial Statements of the Internal Revenue Service IRS for fiscal years 1994 and 1993 and an assessment of its internal controls and compliance with laws and regulations. IRS continues to face major challenges in developing meaningful and reHable financial management information and in providing adequate internal controls that are essential to effectively manage and report on its operations. Overcoming these challenges is difficult because of the long-standing nature and depth of IRS financial management problems and the antiquated state of its systems. IRS has expressed its commitment to resolving the problems we reported. We are unable to express an opinion on the rehabfiity of IRS fiscal year 1994 Principal Financial Statements. Our report discusses the scope and severity of IRS financial management and control problems the adverse impact of these problems on IRS abifity to effectively carry out its mission and IRS actions to remedy the problems. Our report also contains recommendations to help IRS continue its efforts to resolve these long-standing problems and strengthen its financial management operations. We are sending copies of this report to the Commissioner of Internal Revenue the Secretary of the Treasury the Dữector of the Office of Management and Budget the Chairmen and Ranking Minority Members of the Senate Committee on Governmental Affairs and the House Committee on Government Reform and Oversight and .