2_use_case_name: E-Audit system for the tax department in Jordan
3_agency: United States Agency for International Development
3_abr: USAID
4_bureau: USAID/Jordan
8_topic_area: Diplomacy & Trade
10_commercial_ai: None of the above.
11_purpose_benefits: The system’s focus is on enhancing voluntary compliance, identifying potential high-risk cases for follow-up, and expediting refunds—ultimately supporting both fiscal responsibility and economic growth. By automating routine checks, the e-audit system saves time and resources, which helps the government reinforce public trust in the tax system. This approach also aligns with Jordan's macro fiscal policy objectives, helping generate revenues in a cost-effective way.
12_outputs: A list of scored taxpayers is generated from highest total score to lowest total score. Low scores would indicate low potential for change and thus will be at the bottom rank of risk and most likely will not be audited. Hence, this automated scoring system identifies the tax returns that appear more suspicious than their comparative returns in the same class or sector.
16_dev_stage: Operation and Maintenance
17_impact_type: Neither
18_date_initiated: 2/1/2022
19_date_acq_dev_began: 6/1/2022
20_date_implemented: 8/1/2022
22_dev_method: Developed with contracting resources.
23_contract_piids: 72027821C00001
24_hisp_support: No
27_public_info: No
29_contains_pii: No
30_saop_review: No
31_data_catalog: Yes
34_data_docs: Documentation is missing or not available: No documentation exists regarding maintenance, composition, quality, or intended use of the training and evaluation data.
35_question_type:  
37_custom_code: Yes
38_code_access: No – agency does not have access to source code.
40_has_ato: No
42_dev_tools_wait: Less than 6 months
43_infra_provisioned: No
45_compute_request: No
47_timely_resources: Other
47_question_type: No relevant resources
49_existing_reuse: None: This use case does not re-use any internally developed tooling or managed infrastructure from any other AI development efforts within the agency.
50_internal_review: No documentation is available: No documentation detailing model performance metrics, model architecture, features and intended use of the models have been created or are currently accessible to other data science teams within the agency.
51_extension_request: No – Agency did not request an extension for this use case.
52_impact_assessment: Planned or in-progress.
53_real_world_testing: Performance evaluation in operational environment: The AI use case has been tested in an operational environment before being fully implemented as a solution, or has been tested in simulated or controlled environment using operational or synthetic data.
54_key_risks: Data clarity and accuracy.
PFMA planned for User Acceptance Testing with the counterpart to include all types of taxpayers' profile to ensure the consideration of all possible scenarios.
55_independent_eval: Planned or in-progress
56_monitor_postdeploy: No monitoring protocols have been established: Necessary infrastructure needed to perform monitoring of AI systems in production is not available and/or a plan to monitor models has not yet been established.
57_autonomous_impact: No - Some individual decisions or actions require direct human oversight.
59_ai_notice: In-person
61_adverse_impact: Yes
62_disparity_mitigation: The taxpayers profling were idetified as part of the tool design, it refers only to taxpayers size and business type, with no reference to any demographic factors.
63_stakeholder_consult: Direct user testing
65_appeal_process: Yes
67_opt_out: No – This AI use case is not subject to the opt-out requirement because the AI functionality is solely used for the prevention, detection, and investigation of fraud or cybersecurity incidents, or the conduct of a criminal investigation.