GAO Đối với phát hành trên dự kiến giao hàng tại 10:00 thứ Năm 6 Tháng Sáu, 1996 chứng Trước khi Ủy ban Thượng viện Hoa Kỳ vào chính phủ giao Hoạt động tài chính kiểm toán IRS cần thiết để cải thiện quản lý tài chính Bản Tuyên Bố của Gregory M. Holloway Giám đốc, Kế toán và Kiểm toán Governmentwide Phòng Quản lý Thông tin | GAO United States General Accounting Office_ Testimony Before the Committee on Governmental Affairs . Senate For Release on Delivery Expected at 10 00 . Thursday June 6 1996 FINANCIAL AUDIT Actions Needed to Improve IRS Financial Management Statement of Gregory M. Holloway Director Governmentwide Audits Accounting and Information Management Division GAO T-AIMD-96-96 This is trial version This is trial version Mr. Chairman and Members of the Committee I am pleased to be here today to discuss our financial audits of the Internal Revenue Service IRS . As part of a pilot program under the Chief Financial Officers CFO Act of 1990 IRS began preparing annual financial statements showing the results of its operations starting with those for fiscal year 1992. Our audits have spanned fiscal years 1992 through 1995. In fiscal year 1995 IRS financial statements and our audit covered a reported trillion of tax revenue or over 90 percent of revenues used to help fund the federal government s operations. Also covered were 8 billion of operating costs for carrying out IRS activities and programs involving processing tax returns and providing taxpayer assistance enforcing tax laws and collecting revenues maintaining and building information systems and carrying out various administrative and management activities. Prior to the CFO Act s requirements IRS had not prepared financial statements and had never undergone a financial audit. CFO Act implementation has 1 led to IRS top managers having a much better understanding than ever before of IRS serious and pervasive accounting and reporting problems 2 provided information on the magnitude of IRS tax receivables collection problems and 3 identified the need for stronger controls over such areas as payroll operations. The CFO Act s requirements also have provided the impetus for efforts to improve IRS operations and address the substantial problems identified by our financial audits. Since .
