Báo cáo này thảo luận về tính hợp lệ và collectibility IRSreported tài khoản phải thu tổng, từ năm 1991 đã vượt quá $ 100 tỷ. Bởi vì kích thước lớn và tăng trưởng nhanh chóng của IRSaccounts thu kể từ năm 1980, chúng tôi và Văn phòng Quản lý và Ngân sách (OMB) đã được chỉ định vấn đề này như một khu vực có nguy cơ cao, nhắm mục tiêu đặc biệt chú ý quản lý. Xem xét của chúng tôi các tài khoản IRS phải thu là một phần của việc kiểm toán báo cáo tài chính. | Chapter 1 Introduction This report discusses the validity and collectibility of IRS reported gross accounts receivable which since 1991 have exceeded 100 billion. Because of the large size and rapid growth of IRS accounts receivable since 1980 we and the Office of Management and Budget omb have designated this issue as a high-risk area targeted for special management attention. Our review of IRS accounts receivable is an integral part of our audit of IRS financial statements. IRS is 1 of 10 federal agencies required to prepare financial statements and have them audited by June 30 1993 as a pilot project under the Chief Financial Officers CFO Act of 1990 Public Law 101-576 . The CFO Act establishes a blueprint for effective financial management reform that includes a strong financial management leadership structure the requirement for a long-range financial management improvement plan audited financial statements development of performance and cost data and integrated financial management systems. As authorized in the act we elected to perform the financial statement audit of IRS for the fiscal year ending September 30 1992 Background 1IỈS as part of the Department of the Treasury is responsible for both routine tax collection and pursuing delinquent tax payments. IRS is the largest revenue collector for the federal government reporting tax collections of about trillion for fiscal year 1991. IRS gross reported accounts receivable have increased from billion in 1980 to billion in 1991. This implies that taxpayers owe a significant amount in unpaid taxes and some have cited the receivables balance as a potential source of federal revenue. IRS has stated that this dramatic growth is attributable primarily to its aggressive enforcement efforts changes in the way it reported accounts receivable economic conditions and legislative changes. Also a large part is due to IRS inclusion of accrued interest and penalties in the accounts receivable balance .
