APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Community Development: Federal 

Revitalization Programs Are Being 

Implemented, but Data on the Use of Tax 

Benefits Are Limited 

GAO-04-306 3/5/2004 Tax Administration and 

Compliance 

To facilitate the administration, audit, and evaluation of the EZ/EC and RC 

programs, HUD, USDA, and IRS should collaborate to (1) identify the data needed 

to assess the use of the tax benefits and the various means of collecting such 

data; (2) determine the cost-effectiveness of collecting these data, including the 

potential impact on taxpayers and other program participants; (3) document the 

findings of their analysis; and, if necessary, (4) seek the authority to collect the 

data, if a cost- effective means is available. 

IRS PCA Due Date: Apr-2025 

Government Performance and 

Accountability: Tax Expenditures Represent 

a Substantial Federal Commitment and 

Need to Be Reexamined 

GAO-05-690 9/23/2005 Tax Administration and 

Compliance 

To ensure that policymakers and the public have the necessary information to 

make informed decisions and to improve the progress toward exercising greater 

scrutiny of tax expenditures, the Director of OMB, in consultation with the 

Secretary of the Treasury, should develop and implement a framework for 

conducting performance reviews of tax expenditures. In developing the 

framework, the Director should (1) determine which agencies will have 

leadership responsibilities to review tax expenditures, how reviews will be 

coordinated among agencies with related responsibilities, and how to address 

the lack of credible performance information on tax expenditures; (2) set a 

schedule for conducting tax expenditure evaluations; (3) re-establish appropriate 

methods to test the overall evaluation framework and make improvements as 

experience is gained; and (4) to identify any additional resources that may be 

needed for tax expenditure reviews. 

Treasury - DO Rejected. No action taken. Treasury deferred to 

OMB, and OMB disagreed with the 

recommendations. In December 2019, 

Treasury requested that GAO consider closing 

this recommendation when responding to 

GAO's request for status updates in support of 

GAO's annual Duplication of Efforts Report 

reporting process. 

Government Performance and 

Accountability: Tax Expenditures Represent 

a Substantial Federal Commitment and 

Need to Be Reexamined 

GAO-05-690 9/23/2005 Tax Administration and 

Compliance 

To ensure that policymakers and the public have the necessary information to 

make informed decisions and to improve the progress toward exercising greater 

scrutiny of tax expenditures, the Director of OMB, in consultation with the 

Secretary of the Treasury, should require that tax expenditures be included in the 

PART process and any future such budget and performance review processes so 

that tax expenditures are considered along with related outlay programs in 

determining the adequacy of federal efforts to achieve national objectives. 

Treasury - DO Rejected. No action taken. Treasury deferred to 

OMB, and OMB disagreed with the 

recommendations. In December 2019, 

Treasury requested that GAO consider closing 

this recommendation when responding to 

GAO's request for status updates in support of 

GAO's annual Duplication of Efforts Report 

reporting process. 

Tax Gap: A Strategy for Reducing the Gap 

Should Include Options for Addressing Sole 

Proprietor Noncompliance 

GAO-07-1014 7/13/2007 Tax Administration and 

Compliance 

The Secretary of the Treasury should ensure that the tax gap strategy includes (1) 

a segment on improving sole proprietor compliance that is coordinated with 

broader tax gap reduction efforts and (2) specific proposals, such as the options 

we identified, that constitute an integrated package. 

Treasury - DO Implemented and Awaiting Auditor Verification 

Real Estate Tax Deduction: Taxpayers Face 

Challenges in Determining What Qualifies; 

Better Information Could Improve 

Compliance 

GAO-09-521 5/13/2009 Administration of Program 

Operations 

To improve IRS's guidance to its examiners auditing the real-estate tax deduction, 

the Commissioner of Internal Revenue should revise the guidance to indicate that 

evidence of deductibility should not rely on mortgage escrow statements, Forms 

1098, and cancelled checks (which can be evidence of payment), and may require 

more than reliance on a real-estate tax bill. 

IRS Rejected 

Page 1 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Real Estate Tax Deduction: Taxpayers Face 

Challenges in Determining What Qualifies; 

Better Information Could Improve 

Compliance 

GAO-09-521 5/13/2009 Administration of Program 

Operations 

To improve IRS's guidance to its examiners auditing the real-estate tax deduction, 

the Commissioner of Internal Revenue should revise the guidance to require 

examiners to ask taxpayers to substantiate the deductibility of the amounts 

claimed whenever they are examining the real-estate tax deduction and they 

have reason to believe that taxpayers have claimed nondeductible charges that 

are large, unusual, or questionable. 

IRS Rejected 

Tax Debt Collection: IRS Needs to Better 

Manage the Collection Notices Sent to 

Individuals 

GAO-09-976 9/30/2009 Tax Administration and 

Compliance 

To better ensure the notice phase is achieving desired results at the lowest costs, 

the Commissioner of Internal Revenue should periodically and regularly evaluate 

the business rules in terms of efficiency and effectiveness or other results and 

ensure the results are available to managers so the data and methodologies can 

be used or considered in future evaluations. 

IRS Implemented and Awaiting Auditor Verification 

Tax Policy: The Research Tax Credit's Design 

and Administration Can Be Improved 

GAO-10-136 11/6/2009 Tax Administration and 

Compliance 

In order to significantly reduce the uncertainty that some taxpayers have about 

their ability to earn credits for their research activities, the Secretary of the 

Treasury should issue regulations clarifying the definition of gross receipts for 

purposes of computing the research credit for controlled groups of corporations. 

Treasury - DO Implemented and Awaiting Auditor Verification 

Tax Policy: The Research Tax Credit's Design 

and Administration Can Be Improved 

GAO-10-136 11/6/2009 Tax Administration and 

Compliance 

In order to significantly reduce the uncertainty that some taxpayers have about 

their ability to earn credits for their research activities, the Secretary of the 

Treasury should provide additional guidance to more clearly identify what types 

of activities are considered to be qualified support activities. 

Treasury - DO Rejected. Per GAO's website, Treasury has not 

issued regulations to clarify what types of 

activities are considered to be qualified support 

activities. 

Tax Policy: The Research Tax Credit's Design 

and Administration Can Be Improved 

GAO-10-136 11/6/2009 Tax Administration and 

Compliance 

In order to significantly reduce the uncertainty that some taxpayers have about 

their ability to earn credits for their research activities, the Secretary of the 

Treasury should provide additional guidance to more clearly identify when 

commercial production of a qualified product is deemed to begin. 

Treasury - DO Implemented and Awaiting Auditor Verification 

Tax Gap: IRS Can Improve Efforts to Address 

Tax Evasion by Networks of Businesses and 

Related Entities 

GAO-10-968 9/24/2010 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should establish an IRS-wide strategy with 

goals, which may need to be developed incrementally, to coordinate and plan 

ongoing and future efforts to identify and pursue network tax evasion. The 

strategy should include: (1) assessing the effectiveness of network analysis tools, 

such as yK-1; (2) determining the feasibility and benefits of increasing access to 

existing IRS data, such as scanning additional data from Schedule K-1, or 

collecting additional data for use in its network analysis efforts; (3) putting the 

development of analytical techniques and tools that focus on networks as the 

unit of analysis, such as GraphQuery, on a specific time schedule; and (4) deciding 

how network efforts will be managed across IRS, such as whether a core program 

team or management group is needed. 

IRS Implemented and Awaiting Auditor Verification 

Page 2 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Financial Derivatives: Disparate Tax 

Treatment and Information Gaps Create 

Uncertainty and Potential Abuse 

GAO-11-750 9/20/2011 Tax Administration and 

Compliance 

To better ensure that economically similar outcomes are taxed similarly and 

minimize opportunities for abuse, the Secretary of the Treasury should undertake 

a study that compares the current approach to alternative approaches for the 

taxation of financial derivatives. To determine if changes would be beneficial, 

such a study should weigh the tradeoffs to IRS and taxpayers that each 

alternative presents, including simplicity, administrability, and economic 

efficiency. 

IRS Rejected 

2011 Tax Filing: Processing Gains, but 

Taxpayer Assistance Could Be Enhanced by 

More Self-Service Tools 

GAO-12-176 12/15/2011 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should develop a new refund timeliness 

measure and goal to more appropriately reflect current capabilities. 

IRS Implemented and Awaiting Auditor Verification 

Management Report: Improvements Are 

Needed to Enhance the Internal Revenue 

Service's Internal Controls 

GAO-13-420R 5/13/2013 Financial Statements The Acting Commissioner of Internal Revenue should direct the appropriate IRS 

officials to, based on the results of the risk assessment, update the Internal 

Revenue Manual (IRM) accordingly to specify the appropriate level of IDRS access 

that should be allowed for (1) remittance perfection technicians and (2) all other 

employee groups with IDRS access that handle hard-copy taxpayer receipts and 

related sensitive information as part of their job responsibilities. 

IRS Implemented and Awaiting Auditor Verification 

Management Report: Improvements Are 

Needed to Enhance the Internal Revenue 

Service's Internal Controls 

GAO-13-420R 5/13/2013 Financial Statements The Acting Commissioner of Internal Revenue should direct the appropriate IRS 

officials to establish procedures to implement the updated IRM, including 

required steps to follow to prevent (1) remittance perfection technicians and (2) 

all other employee groups that handle hard-copy taxpayer receipts and related 

sensitive information as part of their job responsibilities from gaining access to 

command codes not required as part of their designated job duties. 

IRS Implemented and Awaiting Auditor Verification 

IRS Website: Long-Term Strategy Needed to 

Improve Interactive Services 

GAO-13-435 4/16/2013 Administration of Program 

Operations 

The Acting Commissioner of the Internal Revenue Service should direct 

appropriate officials to develop a long-term strategy to improve web services 

provided to taxpayers, in accordance with Howto.gov and other federal guidance 

outlined in our report. To accomplish this, the IRS should establish a numerical or 

other measureable goal to improve taxpayer satisfaction and a timeframe for 

achieving it. 

IRS Implemented and Awaiting Auditor Verification 

Management Report: Improvements 

Needed in Controls over the Preparation of 

the U.S. Consolidated Financial Statements 

GAO-13-540 6/28/2013 Financial Statements To improve the reliability of the information presented in the CFS budget 

statements, the Secretary of the Treasury should direct the Fiscal Assistant 

Secretary, working in coordination with the Controller of OMB's Office of Federal 

Financial Management, to establish and implement effective procedures for 

identifying and reporting all items needed to prepare the CFS budget statements. 

Fiscal Service PCA Due Date: Sept-2028 

Page 3 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Management Report: Improvements GAO-13-540 6/28/2013 Financial Statements To improve the reliability of the information presented in the CFS budget Fiscal Service PCA Due Date: Sept-2028 

Needed in Controls over the Preparation of statements, the Secretary of the Treasury should direct the Fiscal Assistant 

the U.S. Consolidated Financial Statements Secretary, working in coordination with the Controller of OMB's Office of Federal 

Financial Management, to establish and implement effective procedures for 

reporting amounts in the CFS budget statements that are fully consistent with the 

underlying information in significant federal entities' audited financial statements 

and other financial data. 

Partnerships and S Corporations: IRS Needs 

to Improve Information to Address Tax 

Noncompliance 

GAO-14-453 5/14/2014 Tax Administration and 

Compliance 

While IRS works to improve the quality of its Schedule K-1 data, the 

Commissioner of Internal Revenue should develop a plan for conducting testing 

or other analysis to determine whether the improved Schedule K-1 data, perhaps 

combined with other IRS information about businesses and taxpayers, could be 

used more effectively to ensure compliance with the reporting of flow-through 

income. 

IRS Rejected 

New Markets Tax Credit: Better Controls 

and Data Are Needed to Ensure 

Effectiveness 

GAO-14-500 7/10/2014 Administration of Program 

Operations 

The Secretary of the Treasury should issue guidance on how funding or assistance 

from other government programs can be combined with the NMTC including the 

extent to which other government funds can be used to leverage the NMTC by 

being included in the qualified equity investment. 

Treasury - DO Implemented and Awaiting Auditor Verification 

Management Report: Improvements 

Needed in Controls over the Processes Used 

to Prepare the U.S. Consolidated Financial 

Statements 

GAO-14-543 6/19/2014 Financial Statements The Secretary of the Treasury should direct the Fiscal Assistant Secretary, 

working in coordination with the Controller of OMB, to establish a formalized 

process to require the performance of additional audit procedures specifically 

focused on intragovernmental activity and balances between federal entities to 

provide increased audit assurance over the reliability of such information. 

Fiscal Service PCA Due Date: Sept-2026 

Management Report: Improvements 

Needed in Controls over the Processes Used 

to Prepare the U.S. Consolidated Financial 

Statements 

GAO-14-543 6/19/2014 Financial Statements The Secretary of the Treasury should direct the Fiscal Assistant Secretary, 

working in coordination with the Controller of OMB, to establish and implement 

policies and procedures for accounting for and reporting all significant General 

Fund activity and balances, obtaining assurance on the reliability of the amounts, 

and reconciling the activity and balances between the General Fund and federal 

entities. 

Fiscal Service PCA Due Date: Sept-2028 

Information Technology: Additional OMB 

and Agency Actions Are Needed to Achieve 

Portfolio Savings 

GAO-14-65 11/6/2013 Administration of Program 

Operations 

To improve the department's implementation of PortfolioStat, in future 

reporting to OMB, the Secretary of the Treasury should direct the CIO to fully 

describe the following PortfolioStat action plan elements: (1) consolidate 

commodity IT spending under the agency CIO and (2) establish criteria for 

identifying wasteful, low-value, or duplicative investments. 

Treasury - DO Implemented and Awaiting Auditor Verification 

Individual Retirement Accounts: IRS Could 

Bolster Enforcement on Multimillion Dollar 

Accounts, but More Direction from 

Congress Is Needed 

GAO-15-16 10/20/2014 Tax Administration and 

Compliance 

To help taxpayers better understand compliance risks associated with certain IRA 

choices and improve compliance, the Commissioner of Revenue should, building 

on research data on IRAs holding nonpublic assets, identify options to provide 

outreach targeting taxpayers with nonpublic IRA assets and their custodians, such 

as reminder notices that engaging in prohibited transactions can result in loss of 

the IRA's tax-favored status. 

IRS Implemented and Awaiting Auditor Verification 

Page 4 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Telecommunications: Agencies Need Better 

Controls to Achieve Significant Savings on 

Mobile Devices and Services 

GAO-15-431 5/21/2015 Information Technology To help the department effectively manage spending on mobile devices and 

services, the Secretary of the Treasury should ensure an inventory of mobile 

devices and services is established department-wide (i.e., all components' 

devices and associated services are accounted for). 

Treasury - DO Implemented and Awaiting Auditor Verification 

Telecommunications: Agencies Need Better 

Controls to Achieve Significant Savings on 

Mobile Devices and Services 

GAO-15-431 5/21/2015 Information Technology To help the department effectively manage spending on mobile devices and 

services, the Secretary of the Treasury should ensure procedures to monitor and 

control spending are established department-wide. Specifically, ensure that (1) 

procedures include assessing devices for zero, under, and over usage; (2) 

personnel with authority and responsibility for performing the procedures are 

identified; and (3) the specific steps to be taken to perform the process are 

documented. 

Treasury - DO Implemented and Awaiting Auditor Verification 

Management Report: Improvements Are 

Needed to Enhance the Internal Revenue 

Service's Internal Control over Financial 

Reporting 

GAO-15-480R 5/29/2015 Financial Statements The Commissioner of IRS should direct the appropriate IRS officials to establish 

procedures to monitor whether non-IRS contractors with unescorted physical 

access to IRS facilities are receiving unauthorized access awareness training. 

IRS Implemented and Awaiting Auditor Verification 

Financial Stability Oversight Council: Further 

Actions Could Improve the Nonbank 

Designation Process 

GAO-15-51 11/20/2014 Administration of Program 

Operations 

To help ensure that FSOC is comprehensively identifying and considering 

companies, the Secretary of the Treasury in consultation with FSOC members, 

should establish procedures to evaluate companies in Stage 2 and Stage 3 under 

both statutory determination standards when an evaluation in either stage 

concludes that a company does not meet one of the standards, or document--on 

a company-specific or more general basis--why the second determination 

standard is not relevant for determination evaluations. 

Treasury - DO Implemented and Awaiting Auditor Verification 

Financial Stability Oversight Council: Further 

Actions Could Improve the Nonbank 

Designation Process 

GAO-15-51 11/20/2014 Administration of Program 

Operations 

To help ensure that FSOC is comprehensively identifying and considering 

companies, the Secretary of the Treasury in consultation with FSOC members, 

should develop a process to collect information necessary for Stage 1 analysis, as 

appropriate, from certain nonbank financial companies for which public or 

regulatory information is otherwise unavailable. For example, FSOC could have 

companies for which such information is unavailable and that meet certain 

characteristics (such as quantitative thresholds similar to those used in Stage 1) 

report necessary information to the Office of Financial Research. 

Treasury - DO Implemented and Awaiting Auditor Verification 

Patient Protection and Affordable Care Act: 

IRS Needs to Strengthen Oversight of Tax 

Provisions for Individuals 

GAO-15-540 7/29/2015 Tax Administration and 

Compliance 

To strengthen oversight of the individual shared responsibility and premium tax 

credit provisions, the Commissioner of Internal Revenue should assess whether 

or not the data received from the health insurance marketplaces are sufficiently 

complete and accurate to enable effective correction of tax returns at-filing 

based on matching with the marketplace data and, if the assessment determines 

that such corrections would be effective, seek legislative authority to correct tax 

returns at-filing based on the marketplace data. 

IRS Implemented and Awaiting Auditor Verification 

Page 5 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

IRS Case Selection: Collection Process Is 

Largely Automated, but Lacks Adequate 

Internal Controls 

GAO-15-647 7/29/2015 Tax Administration and 

Compliance 

To help ensure the IRS collection program meets its mission and selects cases 

fairly, the Commissioner of Internal Revenue should establish, document, and 

implement clear objectives for the collection program and enterprise-wide case 

categorization and routing processes, and define key terms, such as "fairness" 

and "risk." 

IRS Implemented and Awaiting Auditor Verification 

IRS Case Selection: Collection Process Is 

Largely Automated, but Lacks Adequate 

Internal Controls 

GAO-15-647 7/29/2015 Tax Administration and 

Compliance 

To help ensure the IRS collection program meets its mission and selects cases 

fairly, the Commissioner of Internal Revenue should build upon existing 

Enterprise Risk Management (ERM) guidance to help managers identify internal 

and external risks to collection program objectives, and better understand how 

long-standing risk processes integrate with new ERM approaches; incorporate 

this guidance into existing or future ERM or collection program risk assessment 

processes. 

IRS Implemented and Awaiting Auditor Verification 

Private Pensions: Participants Need Better 

Information When Offered Lump Sums That 

Replace Their Lifetime Benefits 

GAO-15-74 1/27/2015 Administration of Program 

Operations 

To provide participants with useful information and to provide for lump sums 

that are based on up-to-date assumptions, Treasury should review its regulations 

governing the information contained in relative value statements to ensure these 

statements provide a meaningful comparison of all benefit options, especially in 

instances where the loss of certain additional plan benefits may not be disclosed. 

Treasury - DO No Action Taken 

Private Pensions: Participants Need Better 

Information When Offered Lump Sums That 

Replace Their Lifetime Benefits 

GAO-15-74 1/27/2015 Administration of Program 

Operations 

To provide participants with useful information and to provide for lump sums 

that are based on up-to-date assumptions, Treasury should review the 

applicability and appropriateness of allowing sponsors to select a "lookback" 

interest rate for use in calculating lump sums associated with a lump sum 

window that can serve to advantage the interests of the sponsor. 

Treasury - DO No Action Taken 

Private Pensions: Participants Need Better 

Information When Offered Lump Sums That 

Replace Their Lifetime Benefits 

GAO-15-74 1/27/2015 Administration of Program 

Operations 

To provide participants with useful information and to provide for lump sums 

that are based on up-to-date assumptions, Treasury should establish a process 

and a timeline for periodically updating the mortality tables used to determine 

minimum required lump sums-- including a means for monitoring when experts' 

views may indicate that mortality tables may have become outdated, and for 

taking expedited action if warranted. 

Treasury - DO No Action Taken 

IRS Case Selection: Automated Collection GAO-15-744 9/10/2015 Tax Administration and To help ensure the IRS collection program meets its mission and selects cases IRS Implemented and Awaiting Auditor Verification 

System Lacks Key Internal Controls Needed Compliance fairly, the Commissioner of Internal Revenue should establish, document, and 

to Ensure the Program Fulfills Its Mission implement objectives for the collection program and ACS, and define the key 

term of "fairness" as it applies to collection activities, which can be 

communicated to IRS staff. 

2015 Tax Filing Season: Deteriorating 

Taxpayer Service Underscores Need for a 

Comprehensive Strategy and Process 

Efficiencies 

GAO-16-151 12/16/2015 Tax Administration and 

Compliance 

To improve performance management of taxpayer services, the Secretary of the 

Treasury should update the Department's performance plan to include overage 

rates for handling taxpayer correspondence as a part of Treasury's performance 

goals. 

Treasury - DO Implemented and Awaiting Auditor Verification 

Page 6 
 

APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

IRS Referral Programs: Opportunities Exist 

to Strengthen Controls and Increase 

Coordination across Overlapping Programs 

GAO-16-155 2/23/2016 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should direct the referral programs to 

establish a mechanism to coordinate on a plan and timeline for developing a 

consolidated, online referral submission in order to better position IRS to 

leverage specialized expertise while exploring options to further consolidate the 

initial screening operations. 

IRS Implemented and Awaiting Auditor Verification 

Cloud Computing: Agencies Need to 

Incorporate Key Practices to Ensure 

Effective Performance 

GAO-16-325 4/7/2016 Information Technology To help ensure continued progress in the implementation of effective cloud 

computing SLAs, the Secretaries of Health and Human Services, Homeland 

Security, Treasury, and Veterans Affairs should direct appropriate officials to 

develop SLA guidance and ensure key practices are fully incorporated as the 

contract and associated SLAs expire. 

Treasury - DO On Hold. OCIO is coordinating with OPE to 

update Departmental Acquisition Procedures. 

Dependent on refresh cycle for DTAP. 

Management Report: Improvements Are 

Needed to Enhance the Internal Revenue 

Service's Internal Control over Financial 

Reporting 

GAO-16-457R 5/18/2016 Financial Statements The IRS Commissioner should direct the appropriate IRS officials to determine the 

reason(s) why staff did not always comply with IRS's established policies and 

procedures related to initiating, monitoring, and reviewing the monitoring of 

manual refunds and, based on this determination, establish a process to better 

enforce compliance with these requirements. 

IRS On Hold. From CFO: W&I is in the process of 

developing and testing solutions that will 

resolve this recommendation. W&I anticipates 

closure of this recommendation within the next 

year. 

Information Technology: Federal Agencies 

Need to Address Aging Legacy Systems 

GAO-16-468 5/25/2016 Information Technology To address obsolete IT investments in need of modernization or replacement, the 

Secretaries of Agriculture, Commerce, Defense, Energy, Health and Human 

Services, Homeland Security, State, the Treasury, Transportation, and Veterans 

Affairs; the Attorney General; and the Commissioner of Social Security should 

direct their respective agency CIOs to identify and plan to modernize or replace 

legacy systems as needed and consistent with OMB's draft guidance, including 

time frames, activities to be performed, and functions to be replaced or 

enhanced. 

Treasury - DO Rejected. Treasury disagreed with the 

recommendation. Treasury will develop the 

corresponding policy once OMB finalizes its 

guidance. 

Refundable Tax Credits: Comprehensive 

Compliance Strategy and Expanded Use of 

Data Could Strengthen IRS's Efforts to 

Address Noncompliance 

GAO-16-475 5/27/2016 Tax Administration and 

Compliance 

To strengthen efforts to identify and address noncompliance with the EITC, ACTC, 

and AOTC, the Commissioner of Internal Revenue should direct Refundable 

Credits Policy and Program Management (RCPPM) to take necessary steps to 

ensure the reliability of collections data and periodically review that data to (a) 

compute a collections rate for post-refund enforcement activities and (b) 

determine what additional analyses would provide useful information about 

compliance results and costs of post-refund audits and document-matching 

reviews. 

IRS Rejected 

IRS 2017 Budget: IRS Could Improve 

Presentation of Budget Data in Its 

Congressional Justification 

GAO-16-695 7/21/2016 Administration of Program 

Operations 

As Treasury works with IRS to improve the quality and accuracy of budget data, 

the Secretary of the Treasury should ensure sufficient controls are in place to 

make certain that the information technology investment reports generated 

from the SharePoint Investment Knowledge Exchange are accurate. This includes, 

for example, taking steps to reduce the need for manual corrections to the data. 

Treasury - DO Implemented and Awaiting Auditor Verification 

Page 7 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Tax Debt Collection: IRS Needs to Define 

Field Program Objectives and Assess Risks in 

Case Selection 

GAO-16-787 9/13/2016 Tax Administration and 

Compliance 

To ensure that Field Collection program case selection processes support IRS's 

and the Collection program's mission, including applying tax laws with integrity 

and fairness to all, the Commissioner of Internal Revenue should develop, 

document, and communicate Field Collection program and case selection 

objectives, including the role of fairness, in clear and measurable terms sufficient 

for use in internal control. 

IRS Implemented and Awaiting Auditor Verification 

Tax Debt Collection: IRS Needs to Define 

Field Program Objectives and Assess Risks in 

Case Selection 

GAO-16-787 9/13/2016 Tax Administration and 

Compliance 

To ensure that Field Collection program case selection processes support IRS's 

and the Collection program's mission, including applying tax laws with integrity 

and fairness to all, the Commissioner of Internal Revenue should develop, 

document, and implement performance measures clearly linked to the Field 

Collection program and case selection objectives. 

IRS Implemented and Awaiting Auditor Verification 

Tax Debt Collection: IRS Needs to Define 

Field Program Objectives and Assess Risks in 

Case Selection 

GAO-16-787 9/13/2016 Tax Administration and 

Compliance 

To ensure that Field Collection program case selection processes support IRS's 

and the Collection program's mission, including applying tax laws with integrity 

and fairness to all, the Commissioner of Internal Revenue should incorporate 

program and case selection objectives into existing risk management systems or 

use other approaches to identify and analyze potential risks to achieving those 

objectives so that Field Collection can establish risk tolerances and appropriate 

control procedures to address risks. 

IRS Implemented and Awaiting Auditor Verification 

Tax Debt Collection: IRS Needs to Define 

Field Program Objectives and Assess Risks in 

Case Selection 

GAO-16-787 9/13/2016 Tax Administration and 

Compliance 

To ensure that Field Collection program case selection processes support IRS's 

and the Collection program's mission, including applying tax laws with integrity 

and fairness to all, the Commissioner of Internal Revenue should develop, 

document, and communicate control procedures guidance for group managers 

to exercise professional judgment in the Field Collection program case selection 

process to achieve fairness and other program and collection case selection 

objectives. 

IRS Implemented and Awaiting Auditor Verification 

Tax Debt Collection: IRS Needs to Define 

Field Program Objectives and Assess Risks in 

Case Selection 

GAO-16-787 9/13/2016 Tax Administration and 

Compliance 

To ensure that Field Collection program case selection processes support IRS's 

and the Collection program's mission, including applying tax laws with integrity 

and fairness to all, the Commissioner of Internal Revenue should develop, 

document, and implement procedures to periodically monitor and assess the 

design and operational effectiveness of both automated and manual control 

procedures for collection case selection to assure their continued effectiveness in 

achieving program objectives. 

IRS Implemented and Awaiting Auditor Verification 

Page 8 
 

APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Retirement Security: Improved Guidance 

Could Help Account Owners Understand the 

Risks of Investing in Unconventional Assets 

GAO-17-102 12/8/2016 Tax Administration and 

Compliance 

To assist IRA owners in addressing challenges associated with investing their 

retirement savings in unconventional assets, the Commissioner of Internal 

Revenue should provide guidance to IRA owners and custodians on how to 

determine and document fair market value (FMV) for certain categories of hardto-value unconventional assets. For example, IRS could consider updating Form 

5498 instructions to custodians on how to document FMV for hard-to-value 

assets (e.g., last-known FMV based on independent appraisal, acquisition price) 

and provide guidance directed at account owners that provides examples of how 

to ascertain FMV for different types of unconventional assets. 

IRS Implemented and Awaiting Auditor Verification 

Data Center Optimization: Agencies Need to 

Address Challenges and Improve Progress to 

Achieve Cost Savings Goal 

GAO-17-448 8/15/2017 Information Technology The Secretaries of Agriculture, Commerce, Defense, Homeland Security, Energy, 

HHS, Interior, Labor, State, Transportation, Treasury, and VA; the Attorney 

General of the United States; the Administrators of EPA, GSA, and SBA; the 

Director of OPM; and the Chairman of NRC should take action to, within existing 

OMB reporting mechanisms, complete plans describing how the agency will 

achieve OMB's requirement to implement automated monitoring tools at all 

agency-owned data centers by the end of fiscal year 2018. 

Treasury - DO On Hold. Will evaulate as priorities and budgets 

warrant. 

401(K) Plans: Effects of Eligibility and 

Vesting Policies on Workers' Retirement 

Savings 

GAO-17-69 10/21/2016 Administration of Program 

Operations 

To ensure that current vesting policies appropriately balance plans' needs and 

interests with the needs of workers to have employment mobility while also 

saving for retirement, Treasury should evaluate the appropriateness of existing 

maximum vesting policies for account-based plans, considering today's mobile 

labor force, and seek legislative action to revise vesting schedules, if deemed 

necessary. The Department of Labor could provide assistance with such an 

evaluation. 

Treasury - DO On hold. Agreed with the recommendation. 

Due to lack of legislation authority, the 

recommendation is on hold. 

Page 9 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

IT Workforce: Key Practices Help Ensure 

Strong Integrated Program Teams; Selected 

Departments Need to Assess Skill Gaps 

GAO-17-8 11/30/2016 Information Technology To facilitate the analysis of gaps between current skills and future needs, the 

development of strategies for filling the gaps, and succession planning, the 

Secretary of the Treasury should require the Chief Information Officer, Chief 

Human Capital Officer, and other senior managers as appropriate to address the 

shortfalls in IT workforce planning noted in this report, including the following 

actions: (1) establish and maintain a workforce planning process; (2) develop 

competency and staffing requirements for all positions; (3) assess competency 

and staffing needs regularly; (4) assess gaps in competencies and staffing for all 

components of the workforce; (5) develop strategies and plans to address gaps in 

competencies and staffing for all components of the workforce; (6) implement 

activities that address gaps, including a career path for program managers and 

special hiring authorities, if justified and cost-effective; (7) monitor the 

department's progress in addressing competency and staffing gaps; and (8) 

report to department leadership on progress in addressing competency and 

staffing gaps for all components of the workforce. 

Treasury - DO PCA Due Date: Sept-2026 

Workplace Retirement Accounts: Better 

Guidance and Information Could Help Plan 

Participants at Home and Abroad Manage 

Their Retirement Savings 

GAO-18-19 1/31/2018 Administration of Program 

Operations 

The IRS Commissioner should systematically analyze data reported through Form 

8938 filings on foreign retirement accounts owned by U.S. individuals with the 

goal of developing an evidence-based understanding of how these accounts 

change over time and what level of risk these accounts pose for tax evasion. To 

assist with this analysis, IRS should consider revising Form 8938 to more clearly 

distinguish between retirement accounts and other types of accounts or assets 

being reported by taxpayers under current reporting requirements. 

(Recommendation 5) 

IRS Rejected 

Workplace Retirement Accounts: Better 

Guidance and Information Could Help Plan 

Participants at Home and Abroad Manage 

Their Retirement Savings 

GAO-18-19 1/31/2018 Administration of Program 

Operations 

The IRS Commissioner should consider revising the letter forwarding program in 

a cost-effective manner to again provide information on behalf of plan sponsors 

on unclaimed retirement accounts to participants. (Recommendation 3) 

IRS Rejected 

Critical Infrastructure Protection: Additional 

Actions Are Essential for Assessing 

Cybersecurity Framework Adoption 

GAO-18-211 2/15/2018 Information Technology The Secretary of Treasury should take steps to consult with respective sector 

partner(s), such as the SCC, DHS and NIST, as appropriate, to develop methods 

for determining the level and type of framework adoption by entities across their 

respective sector. (Recommendation 9) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Tax Fraud and Noncompliance: IRS Can 

Strengthen Pre-refund Verification and 

Explore More Uses 

GAO-18-224 1/30/2018 Tax Administration and 

Compliance 

The Acting Commissioner of Internal Revenue should assess the benefits and 

costs of additional uses and applications of W-2 data for pre-refund compliance 

checks, such as addressing underreporting, employment fraud, and other fraud 

or noncompliance before issuing refunds. (Recommendation 5) 

IRS Implemented and Awaiting Auditor Verification 

Tax Fraud and Noncompliance: IRS Can 

Strengthen Pre-refund Verification and 

Explore More Uses 

GAO-18-224 1/30/2018 Tax Administration and 

Compliance 

Based on the assessment in Recommendation 5, the Acting Commissioner of 

Internal Revenue should implement any identified changes to improve prerefund compliance checks. (Recommendation 6) 

IRS Implemented and Awaiting Auditor Verification 

Page 10 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Information Technology: IRS Needs to Take 

Additional Actions to Address Significant 

Risks to Tax Processing 

GAO-18-298 6/28/2018 Information Technology The Commissioner of the IRS should fully implement IT workforce planning 

practices, including the following actions (1) setting the strategic direction for 

workforce planning; (2) analyzing the workforce to identify skill gaps; (3) 

developing strategies and implementing activities to address skill gaps; and (4) 

monitoring and reporting on progress in addressing skill gaps. (Recommendation 

21) 

IRS Implemented and Awaiting Auditor Verification 

Tax Gap: IRS Needs Specific Goals and 

Strategies for Improving Compliance 

GAO-18-39 10/31/2017 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should re-establish long-term, 

quantitative goals for improving voluntary compliance. (Recommendation 1) 

IRS Rejected 

Tax Gap: IRS Needs Specific Goals and GAO-18-39 10/31/2017 Tax Administration and The Commissioner of Internal Revenue should instruct the appropriate officials to IRS PCA Due Date: Nov-2024 

Strategies for Improving Compliance Compliance develop and document a strategy that outlines how IRS will use National 

Research Program data to update compliance strategies that could help address 

the tax gap. (Recommendation 2) 

Information Security: IRS Needs to Rectify 

Control Deficiencies That Limit Its 

Effectiveness in Protecting Sensitive 

Financial and Taxpayer Data 

GAO-18-391 7/31/2018 Financial Statements The Commissioner of Internal Revenue should take steps to improve the 

implementation of IRS's information security program by documenting access 

authorizations for non-unique accounts. (Recommendation 2) 

IRS Implemented and Awaiting Auditor Verification 

Information Security: IRS Needs to Rectify 

Control Deficiencies That Limit Its 

Effectiveness in Protecting Sensitive 

Financial and Taxpayer Data 

GAO-18-391 7/31/2018 Financial Statements The Commissioner of Internal Revenue should take steps to improve the 

implementation of IRS's information security program by reviewing non-unique 

accounts at least annually, per IRS's policy. (Recommendation 3) 

IRS Implemented and Awaiting Auditor Verification 

Information Technology: Agencies Need to 

Involve Chief Information Officers in 

Reviewing Billions of Dollars in Acquisitions 

GAO-18-42 1/10/2018 Information Technology The Secretary of the Treasury should ensure that IT acquisition plans or strategies 

are reviewed and approved according to OMB's guidance. (Recommendation 23) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Tax Fraud and Noncompliance: IRS Could GAO-18-544 7/24/2018 Tax Administration and Based on the assessment in recommendation 2, the Commissioner of Internal IRS Implemented and Awaiting Auditor Verification 

Further Leverage the Return Review Compliance Revenue should implement the most cost-effective method to digitize 

Program to Strengthen Tax Enforcement information provided by taxpayers who file returns on paper. (Recommendation 

3) 

Tax Fraud and Noncompliance: IRS Could GAO-18-544 7/24/2018 Tax Administration and Based on the assessment in recommendation 4, the Commissioner of Internal IRS On Hold. From W&I: There are no updates to 

Further Leverage the Return Review Compliance Revenue should expand RRP to support identified activities. (Recommendation 5) this response and no changes to the status of 

Program to Strengthen Tax Enforcement development plans from IT. Capabilities 

covered by Phases 2 and 3 were added to the 

TSO business capabilities data call in October. 

Low-Income Housing Tax Credit: Improved GAO-18-637 9/18/2018 Tax Administration and IRS's Associate Chief Counsel, in consultation with Treasury's Assistant Secretary IRS Rejected 

Data and Oversight Would Strengthen Cost Compliance for Tax Policy, should require general contractor cost certifications for LIHTC 

Assessment and Fraud Risk Management projects to verify consistency with the developer cost certification. 

(Recommendation 1) 

Page 11 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Low-Income Housing Tax Credit: Improved GAO-18-637 9/18/2018 Tax Administration and To help allocating agencies analyze development cost trends and drivers and IRS Rejected 

Data and Oversight Would Strengthen Cost Compliance make comparisons to other agencies, IRS's Commissioner of the Small 

Assessment and Fraud Risk Management Business/Self-Employed Division should encourage allocating agencies and other 

LIHTC stakeholders to collaborate on the development of more standardized cost 

data, considering information in this report about variation in data elements, 

definitions, and formats. (Recommendation 2) 

Low-Income Housing Tax Credit: Improved GAO-18-637 9/18/2018 Tax Administration and IRS's Associate Chief Counsel, in consultation with Treasury's Assistant Secretary IRS Rejected 

Data and Oversight Would Strengthen Cost Compliance for Tax Policy, should communicate to credit allocating agencies how to collect 

Assessment and Fraud Risk Management information on and review LIHTC syndication expenses, including upper-tier 

partnership expenses. (Recommendation 3) 

Federal Chief Information Officers: Critical 

Actions Needed to Address Shortcomings 

and Challenges in Implementing 

Responsibilities 

GAO-18-93 8/2/2018 Information Technology The Secretary of the Treasury should ensure that the department's IT 

management policies address the role of the CIO for key responsibilities in the six 

areas we identified. (Recommendation 17) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Financial Technology: Agencies Should 

Provide Clarification on Lenders' Use of 

Alternative Data [Reissued with revisions on 

Mar. 12, 2019.] 

GAO-19-111 12/19/2018 Banking and Lending The Comptroller of the Currency should, in coordination with the other federal 

banking regulators and the Bureau of Consumer Financial Protection and with 

input from relevant stakeholders, communicate in writing to banks that engage 

in third-party relationships with fintech lenders on the appropriate use of 

alternative data in the underwriting process, including issues to consider when 

selecting types of alternative data to use. (Recommendation 4) 

OCC Implemented and Awaiting Auditor Verification 

Cybersecurity Workforce: Agencies Need to GAO-19-144 3/12/2019 Human Capital To complete the appropriate assignment of codes to their positions performing Treasury - DO Implemented and Awaiting Auditor Verification 

Accurately Categorize Positions to Management IT, cybersecurity, or cyber-related functions, in accordance with the 

Effectively Identify Critical Staffing Needs requirements of the Federal Cybersecurity Workforce Assessment Act of 2015, 

the Secretary of Treasury should take steps to review the assignment of the 

"000" code to any positions in the department in the 2210 IT management 

occupational series and assign the appropriate NICE framework work role codes. 

(Recommendation 17) 

Internal Revenue Service: Strategic Human 

Capital Management is Needed to Address 

Serious Risks to IRS's Mission 

GAO-19-176 3/26/2019 Human Capital 

Management 

The Commissioner of the IRS should fully implement the workforce planning 

initiative, including taking the following actions: (1) conducting enterprise 

strategy and planning, (2) conducting workforce analysis, (3) creating a workforce 

plan, (4) implementing the workforce plan, and (5) monitoring and evaluating the 

results. (Recommendation 1) 

IRS PCA Due Date: Mar-2024 

Financial Audit: Bureau of the Fiscal 

Service's Fiscal Year 2018 Schedules of the 

General Fund 

GAO-19-185 5/15/2019 Financial Statements We recommend that the Commissioner of Fiscal Service design and implement 

procedures to evaluate risks and monitor internal controls over financial 

reporting relevant to the Schedules of the General Fund. (Recommendation 5) 

Fiscal Service PCA Due Date: May-2025 

Page 12 
 

APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Financial Audit: Bureau of the Fiscal 

Service's Fiscal Year 2018 Schedules of the 

General Fund 

GAO-19-185 5/15/2019 Financial Statements The Commissioner of Fiscal Service should develop and implement a mechanism 

to reasonably assure that all the journal entries recorded in the Schedules of the 

General Fund general ledgers can be readily identified and traced, such as 

through a unique identifier, to determine the effect of a transaction on all 

applicable general ledger accounts and line items of the Schedules of the General 

Fund, including the budget deficit. (Recommendation 1) 

Fiscal Service PCA Due Date: Sept-2027 

Financial Audit: Bureau of the Fiscal 

Service's Fiscal Year 2018 Schedules of the 

General Fund 

GAO-19-185 5/15/2019 Financial Statements The Commissioner of Fiscal Service should develop and implement additional 

reporting requirements with related guidance for federal agencies that better 

align with the General Fund financial reporting objectives and enable Fiscal 

Service to capture the effect of a transaction on all applicable general ledger 

accounts and line items of the Schedules of the General Fund, including the 

budget deficit. (Recommendation 3) 

Fiscal Service PCA Due Date: Apr-2025 

Tax Debt Collection Contracts: IRS Analysis 

Could Help Improve Program Results and 

Better Protect Taxpayers 

GAO-19-193 3/29/2019 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should more fully seek and document 

feedback from external stakeholders representing vulnerable taxpayers to 

identify and appropriately respond to possible PDC taxpayer risks. 

(Recommendation 10) 

IRS Implemented and Awaiting Auditor Verification 

Tax Debt Collection Contracts: IRS Analysis 

Could Help Improve Program Results and 

Better Protect Taxpayers 

GAO-19-193 3/29/2019 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should include the Department of the 

Treasury Inspector General for Tax Administration (TIGTA) costs in IRS's reporting 

of PDC program costs. (Recommendation 2) 

IRS Rejected 

Tax Debt Collection Contracts: IRS Analysis 

Could Help Improve Program Results and 

Better Protect Taxpayers 

GAO-19-193 3/29/2019 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should analyze PDC program results to 

identify the types of cases that are not potentially collectible and should not be 

assigned to collection agencies. (Recommendation 4) 

IRS Rejected 

Tax Debt Collection Contracts: IRS Analysis 

Could Help Improve Program Results and 

Better Protect Taxpayers 

GAO-19-193 3/29/2019 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should analyze PDC program results and 

the cases not assigned to the PDC program to identify the types of inactive cases 

IRS will not pursue that could be assigned to collection agencies to improve PDC 

program results. (Recommendation 5) 

IRS Implemented and Awaiting Auditor Verification 

Data Center Optimization: Additional 

Agency Actions Needed to Meet OMB Goals 

GAO-19-241 4/11/2019 Information Technology The Secretary of Treasury should take action to meet the data center 

optimization metric targets established under DCOI by OMB. (Recommendation 

21) 

Treasury - DO On hold. Agreed with the recommendation. 

Due to funding constraints, the 

recommendation is on hold. 

Taxpayer Information: IRS Needs to Improve 

Oversight of Third-Party Cybersecurity 

Practices 

GAO-19-340 5/9/2019 Information Technology The Commissioner of Internal Revenue should conduct a risk assessment to 

determine whether different monitoring approaches are appropriate for all of 

the provider types in the IRS's Authorized e-file Provider program. If changes are 

needed, IRS should make appropriate revisions to the monitoring program, 

internal guidance, job aids, and staff training, as necessary. (Recommendation 6) 

IRS Rejected 

Taxpayer Information: IRS Needs to Improve 

Oversight of Third-Party Cybersecurity 

Practices 

GAO-19-340 5/9/2019 Information Technology The Commissioner of Internal Revenue should develop a governance structure or 

other form of centralized leadership, such as a steering committee, to coordinate 

all aspects of IRS's efforts to protect taxpayer information while at third-party 

providers. (Recommendation 1) 

IRS Rejected 

Page 13 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Taxpayer Information: IRS Needs to Improve 

Oversight of Third-Party Cybersecurity 

Practices 

GAO-19-340 5/9/2019 Information Technology The Commissioner of Internal Revenue should require that all tax software 

providers that participate in the Authorized e-file Provider program follow the 

subset of NIST Special Publication 800-53 controls that were agreed upon by the 

Security Summit participants. (Recommendation 3) 

IRS Rejected 

Taxpayer Information: IRS Needs to Improve 

Oversight of Third-Party Cybersecurity 

Practices 

GAO-19-340 5/9/2019 Information Technology The Commissioner of Internal Revenue should update IRS's monitoring programs 

for electronic return originators to include techniques to monitor basic 

information security and cybersecurity issues. Further, IRS should make the 

appropriate revisions to internal guidance, job aids, and staff training, as 

necessary. (Recommendation 5) 

IRS Rejected 

Management Report: Improvements Are 

Needed to Enhance the Internal Revenue 

Service's Internal Control over Financial 

Reporting 

GAO-19-412R 5/9/2019 Financial Statements The Commissioner of Internal Revenue should ensure that the appropriate IRS 

officials implement a validity check in the ISRP system to confirm that RSNs that 

Data Conversion key entry operators enter into the system have the required 14 

digits. (Recommendation 19-11) 

IRS Implemented and Awaiting Auditor Verification 

Management Report: Improvements Are 

Needed to Enhance the Internal Revenue 

Service's Internal Control over Financial 

Reporting 

GAO-19-412R 5/9/2019 Financial Statements We recommend that the Commissioner of Internal Revenue ensure that the 

appropriate IRS officials implement the necessary actions to effectively address 

the two primary causes of the significant deficiency in IRS's internal control over 

unpaid assessments. These actions should (1) resolve the system limitations 

affecting the recording and maintenance of reliable and appropriately classified 

unpaid assessments and related taxpayer data to support timely and informed 

management decisions, and enable appropriate financial reporting of unpaid 

assessment balances throughout the year, and (2) identify the control 

deficiencies that result in significant errors in taxpayer accounts and implement 

control procedures to routinely and effectively prevent, or detect and correct, 

such errors. (Recommendation 19-01) 

IRS On Hold. From CFO: A long-term solution 

depends on the funding and timely delivery of 

requirements as part of the individual master 

file system modernization efforts including 

internal funding for changes to financial 

systems, the business master file and 

operational processes. With resources available 

through the Inflation Reduction Act funding, the 

IRS will complete a long-term strategy and plan 

for modernizing the information technology 

components of the unpaid assessments 

deficiency and establish a timeline for full 

implementation. IRS is also exploring an 

alternative solution through Federal Accounting 

Standards Advisory Board (FASAB) that, if 

granted, would allow for a change in accounting 

treatment that will not be resource dependent. 

Information Technology: Departments Need 

to Improve Chief Information Officers' 

Review and Approval of IT Budgets 

GAO-19-49 11/13/2018 Information Technology The Secretary of the Treasury should ensure that the Office of the CIO and other 

offices, as appropriate, address gaps in the department's FITARA plans by 

developing and implementing policies and procedures that establish departmentwide policy for the level of detail of planned expenditure reporting to the CIO for 

all transactions that include IT resources. (Recommendation 35) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Page 14 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Information Technology: Departments Need 

to Improve Chief Information Officers' 

Review and Approval of IT Budgets 

GAO-19-49 11/13/2018 Information Technology The Secretary of the Treasury should ensure that the Office of the CIO and other 

offices, as appropriate, address gaps in the department's FITARA plans by 

developing and implementing policies and procedures that include the CIO in the 

planning and budgeting stages for all programs that are fully or partially 

supported with IT resources. (Recommendation 36) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Information Technology: Departments Need 

to Improve Chief Information Officers' 

Review and Approval of IT Budgets 

GAO-19-49 11/13/2018 Information Technology The Secretary of the Treasury should ensure that the Office of the CIO and other 

offices, as appropriate, address gaps in the department's FITARA plans by 

developing and implementing policies and procedures that document the steps 

the CIO is to take to ensure whether the IT portfolio includes appropriate 

estimates of all IT resources included in the budget request. (Recommendation 

39) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Information Technology: Departments Need 

to Improve Chief Information Officers' 

Review and Approval of IT Budgets 

GAO-19-49 11/13/2018 Information Technology The Secretary of the Treasury should direct the department CIO to establish, for 

any OMB common baseline requirements that are related to IT budgeting that 

have been delegated, a plan that specifies the requirement being delegated, 

demonstrates how the CIO intends to retain accountability for the requirement, 

and ensures through quality assurance processes that the delegated official will 

execute such responsibilities with the appropriate level of rigor. 

(Recommendation 40) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Information Technology: Departments Need 

to Improve Chief Information Officers' 

Review and Approval of IT Budgets 

GAO-19-49 11/13/2018 Information Technology The Secretary of the Treasury should direct the Office of the CIO and other 

offices, as appropriate, to take steps to ensure that the actions taken to comply 

with OMB's common baseline for implementing FITARA on individual 

investments are adequately documented. (Recommendation 41) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Information Technology: Departments Need 

to Improve Chief Information Officers' 

Review and Approval of IT Budgets 

GAO-19-49 11/13/2018 Information Technology The Secretary of the Treasury should ensure that the Office of the CIO and other 

offices, as appropriate, establish quality assurance processes--such as data 

quality checks, reviews of estimation methods, linkages between the IT portfolio 

and procurement system data, and linkages between the IT portfolio and 

financial system data--for ensuring the annual IT budget is informed by complete 

and reliable information on anticipated government labor, contract, and other 

relevant IT expenditures. (Recommendation 42) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Tax-Law Enforcement: IRS Could Better GAO-19-491 9/5/2019 Tax Administration and The Commissioner of Internal Revenue should test the ability of the Return IRS Implemented and Awaiting Auditor Verification 

Leverage Existing Data to Identify Abusive Compliance Inventory Classification System to facilitate analysis and monitoring of audit data 

Schemes Involving Tax-Exempt Entities across the operating divisions and to support the IRS's enforcement objectives. 

(Recommendation 3) 

Tax-Law Enforcement: IRS Could Better GAO-19-491 9/5/2019 Tax Administration and The Commissioner of Internal Revenue should use existing data analytic tools to IRS Implemented and Awaiting Auditor Verification 

Leverage Existing Data to Identify Abusive Compliance further mine Form 8886 and Form 8918 data, which could be used to find audit 

Schemes Involving Tax-Exempt Entities leads on tax-exempt entity involvement in potentially abusive tax schemes. 

(Recommendation 4) 

Page 15 
 

 

 

APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Cloud Computing: Agencies Have Increased GAO-19-58 4/4/2019 Information Technology The Secretary of the Treasury should ensure that the CIO of Treasury establishes Treasury - DO On Hold. Pending completion of 

Usage and Realized Benefits, but Cost and a consistent and repeatable mechanism to track savings and cost avoidances implementation of automated cloud 

Savings Data Need to Be Better Tracked from the migration and deployment of cloud services. (Recommendation 25) expenditure reporting in TBM along with 

refreshed guidance related to quarterly IDC 

data collection and reporting. 

Large Bank Supervision: OCC Could Better 

Address Risk of Regulatory Capture 

GAO-19-69 1/24/2019 Banking and Lending The Chief Counsel should develop a policy for Large Bank Supervision (1) to check 

employees active conflicts of interests during the staffing process for 

examinations and other supervisory activities and (2) to document the results of 

this check. (Recommendation 6) 

OCC Rejected. OCC disagreed with the 

recommendation. The recommendation shifts 

responsibility for ensuring compliance with 

recusal requirements from employees to 

personnel managing the exam staffing process. 

Such a shift runs the risk of undermining the 

expectations of personal responsibility that 

serves as the core of a government ethics 

program and a vigilant supervision program. 

OCC provides training to all employees on the 

government ethics standards, which includes 

employees’ responsibility to comply with the 

recusal requirements. 

Large Bank Supervision: OCC Could Better 

Address Risk of Regulatory Capture 

GAO-19-69 1/24/2019 Banking and Lending The Senior Deputy Comptroller for Large Bank Supervision should systematically 

track and monitor Large Bank Supervisions use of informal recommendations. 

(Recommendation 4) 

OCC Rejected. OCC disagreed with the 

recommendation. This audit and OCC’s 

independent Enterprise Governance reviews 

did not identify instances of inappropriate use 

of recommendations. Examiners make informal 

recommendations for bank policies that are 

already acceptable or for products or services 

that are already satisfactorily governed, 

constructed, and delivered to customers in 

compliance with laws and regulations. The 

suggested enhancement is not an action or 

change that affects bank safety and soundness, 

prudent risk management, or compliance with 

laws and regulations, and therefore tracking 

and monitoring those recommendations would 

not be beneficial. 

Page 16 
 

APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Tax Cuts and Jobs Act: Considerable 

Progress Made Implementing Business 

Provisions, but IRS Faces Administrative and 

Compliance Challenges 

GAO-20-103 2/25/2020 Tax Administration and 

Compliance 

The Assistant Secretary of Tax Policy should update Treasury's internal guidance 

to ensure that Treasury's regulatory impact analyses include examination of the 

distributional effects of revenue changes when regulations influence tax liability. 

(Recommendation 5) 

Treasury - DO Rejected. Treasury's Office of Tax Policy 

disagreed with the report's findings regarding 

its economic analysis because the Office of 

Management and Budget (OMB) has confirmed 

that the analyses underlying Treasury's tax 

regulations have fully complied with the 

Memorandum of Agreement with OMB's Office 

of Information and Regulatory Analysis. 

Tax Cuts and Jobs Act: Considerable 

Progress Made Implementing Business 

Provisions, but IRS Faces Administrative and 

Compliance Challenges 

GAO-20-103 2/25/2020 Tax Administration and 

Compliance 

The Commissioner of Small Business/Self Employed should coordinate with 

appropriate IRS divisions or offices to identify the costs and benefits of 

retroactively transcribing taxpayer data resulting from TCJA. (Recommendation 

3) 

IRS Rejected 

Tax Cuts and Jobs Act: Considerable 

Progress Made Implementing Business 

Provisions, but IRS Faces Administrative and 

Compliance Challenges 

GAO-20-103 2/25/2020 Tax Administration and 

Compliance 

Based on the costs and benefits identified in recommendation 3, the 

Commissioner of Small Business/Self Employed should determine which TCJA 

provisions' data should be converted into a more useful electronic format for 

compliance and enforcement purposes and work with the appropriate offices to 

obtain the transcribed data, as appropriate. (Recommendation 4) 

IRS Rejected 

Tax Cuts and Jobs Act: Considerable 

Progress Made Implementing Business 

Provisions, but IRS Faces Administrative and 

Compliance Challenges 

GAO-20-103 2/25/2020 Tax Administration and 

Compliance 

The Chief Counsel of the Internal Revenue Service, in coordination with 

appropriate offices, should identify and document parameters and procedures 

for applying enhanced collaborative approaches to regulation and other guidance 

development with IRS Business Operating Divisions. (Recommendation 1) 

IRS Rejected 

Tax Cuts and Jobs Act: Considerable 

Progress Made Implementing Business 

Provisions, but IRS Faces Administrative and 

Compliance Challenges 

GAO-20-103 2/25/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should develop a process to accurately 

and thoroughly capture implementation status of ongoing projects in accordance 

with Standards for Internal Control in the Federal Government. 

(Recommendation 2) 

IRS Rejected 

Counternarcotics: Treasury Reports Some 

Results from Designating Drug Kingpins, but 

Should Improve Information on Agencies' 

Expenditures 

GAO-20-112 12/16/2019 Terrorism and Financial 

Crime 

The Secretary of the Treasury should ensure that the Office of Foreign Assets 

Control discloses information about limitations in the consistency and reliability 

of the agency expenditure data in its annual reports to Congress. 

(Recommendation 2) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Identity Theft: IRS Needs to Better Assess 

the Risks of Refund Fraud on BusinessRelated Returns 

GAO-20-174 1/30/2020 Improper Payments The Commissioner of Internal Revenue should establish customer serviceoriented performance goals for resolving business IDT cases. (Recommendation 

6) 

IRS Implemented and Awaiting Auditor Verification 

Page 17 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Identity Theft: IRS Needs to Better Assess 

the Risks of Refund Fraud on BusinessRelated Returns 

GAO-20-174 1/30/2020 Improper Payments The Commissioner of Internal Revenue should designate a dedicated entity to 

provide oversight of agency-wide efforts to detect, prevent, and resolve business 

IDT, consistent with leading practices. This may involve designating one business 

unit as a lead entity or leveraging cooperative relationships between business 

units to establish a business IDT leadership team. This entity should have defined 

responsibilities and authority for managing fraud risk. (Recommendation 1) 

IRS Implemented and Awaiting Auditor Verification 

Virtual Currencies: Additional Information 

Reporting and Clarified Guidance Could 

Improve Tax Compliance 

GAO-20-188 2/12/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should clarify the application of reporting 

requirements under FATCA to virtual currency. (Recommendation 3) 

IRS Rejected 

Individual Retirement Accounts: IRS Could 

Better Inform Taxpayers about and Detect 

Noncompliance Related to Unconventional 

Assets 

GAO-20-210 1/27/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should assess options for updating 

Publications 590-A and 590-B to either include more information or direct 

taxpayers to other resources for IRA owners with investments in unconventional 

assets. Such information could include: storage requirements for IRA investments 

in certain precious metals; valuation methods for hard-to-value IRA assets; the 

Department of Labor's process for granting exemptions to IRA prohibited 

transactions rules; and IRA investments with the potential to create unrelated 

business income tax liabilities. (Recommendation 1) 

IRS Implemented and Awaiting Auditor Verification 

Individual Retirement Accounts: IRS Could 

Better Inform Taxpayers about and Detect 

Noncompliance Related to Unconventional 

Assets 

GAO-20-210 1/27/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue, building on forthcoming compliance 

research using new IRA asset data, should evaluate the feasibility of requiring 

disclosure for high-risk IRA asset types associated with abusive schemes as 

transactions of interest. (Recommendation 2) 

IRS Implemented and Awaiting Auditor Verification 

Critical Infrastructure Protection: Additional GAO-20-299 2/25/2020 Information Technology The Secretary of the Treasury should take steps to consult with respective sector Treasury - DO PCA Due Date: Jun-2024 

Actions Needed to Identify Framework partner(s), such as the SCC, DHS, and NIST, as appropriate, to collect and report 

Adoption and Resulting Improvements sector-wide improvements from use of the framework across its critical 

infrastructure sector using existing initiatives. (Recommendation 10) 

Terrorism Risk Insurance: Market Is Stable 

but Treasury Could Strengthen 

Communications about Its Processes 

GAO-20-364 4/20/2020 Administration of Program 

Operations 

The Director of the Federal Insurance Office should publicly communicate 

information about when it is considering certifying an event as an act of 

terrorism under TRIA. (Recommendation 1) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Taxpayer Compliance: More Income 

Reporting Needed for Taxpayers Working 

through Online Platforms 

GAO-20-366 5/28/2020 Tax Administration and 

Compliance 

The Commissioner of IRS should work with Treasury to determine what 

thresholds would be the most appropriate for payment information reporting 

and, if warranted, recommend that Congress adjust the thresholds. 

(Recommendation 5) 

IRS Rejected 

Taxpayer Compliance: More Income 

Reporting Needed for Taxpayers Working 

through Online Platforms 

GAO-20-366 5/28/2020 Tax Administration and 

Compliance 

The Commissioner of IRS should work with the Secretary of the Treasury to 

implement withholding that is voluntary for companies making payments for 

services to platform workers and other independent contractors who choose to 

participate. (Recommendation 6) 

IRS Rejected 

Page 18 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Taxpayer Compliance: More Income 

Reporting Needed for Taxpayers Working 

through Online Platforms 

GAO-20-366 5/28/2020 Tax Administration and 

Compliance 

The Commissioner of IRS should assess the impact of withholding that is 

voluntary for companies, once implemented, and if warranted, work with the 

Secretary of the Treasury on a proposal to Congress that would require TPSOs to 

offer tax withholding to platform workers and other independent contractors 

who choose to participate. (Recommendation 7) 

IRS Rejected 

Taxpayer Compliance: More Income 

Reporting Needed for Taxpayers Working 

through Online Platforms 

GAO-20-366 5/28/2020 Tax Administration and 

Compliance 

The Commissioner of IRS should change Schedule C or Form 1099-NEC so that 

taxpayers can identify if they received payment for platform work. 

(Recommendation 1) 

IRS Rejected 

FY 2019 Government Shutdown: Selected GAO-20-377 6/1/2020 Administration of Program The Commissioner of Internal Revenue should align the agency's contingency IRS Implemented and Awaiting Auditor Verification 

Agencies Could Improve Contingency Operations plan with OMB guidance by including (1) plans for a potential prolonged 

Planning for Potential Shutdown Scenarios shutdown; (2) flexibilities available to supervisors if furloughed employees were 

and Strengthen Some Internal Controls unable to return to work after the end of the shutdown; and (3) procedures for 

resuming program activities, including steps to ensure appropriate oversight and 

disbursement of funds upon the end of a shutdown. (Recommendation 3) 

FY 2019 Government Shutdown: Selected GAO-20-377 6/1/2020 Administration of Program The Commissioner of Internal Revenue should develop internal controls to limit IRS Rejected 

Agencies Could Improve Contingency Operations access to physical workspaces to appropriate employees during a government 

Planning for Potential Shutdown Scenarios shutdown. (Recommendation 9) 

and Strengthen Some Internal Controls 

FY 2019 Government Shutdown: Selected GAO-20-377 6/1/2020 Administration of Program The Commissioner of Internal Revenue should develop internal controls to limit IRS Rejected 

Agencies Could Improve Contingency Operations access to virtual workspaces to appropriate employees during a government 

Planning for Potential Shutdown Scenarios shutdown. (Recommendation 12) 

and Strengthen Some Internal Controls 

Tax Exempt Organizations: IRS Increasingly 

Uses Data in Examination Selection, but 

Could Further Improve Selection Processes 

GAO-20-454 6/16/2020 Banking and Lending The Commissioner of Internal Revenue should document measurable objectives 

for using data in selecting exempt organization returns for examination. 

(Recommendation 1) 

IRS Implemented and Awaiting Auditor Verification 

Tax Exempt Organizations: IRS Increasingly 

Uses Data in Examination Selection, but 

Could Further Improve Selection Processes 

GAO-20-454 6/16/2020 Banking and Lending The Commissioner of Internal Revenue should document and consistently use 

clear criteria and decision rules on assigning point values to queries, using 

categories and sliding scales. (Recommendation 2) 

IRS Implemented and Awaiting Auditor Verification 

Page 19 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Management Report: Improvements Are 

Needed to Enhance the Internal Revenue 

Service's Internal Control over Financial 

Reporting 

GAO-20-480R 5/1/2020 Financial Statements We recommend that the Commissioner of Internal Revenue establish and 

implement manual refund procedures to direct (1) initiators to document (e.g., 

record on the taxpayers' accounts or annotate on the related manual refund 

forms) the justification for bypassing the IAT tool warning related to potential 

duplicate tax refunds on taxpayers' accounts and (2) managers to monitor 

whether such warnings were bypassed and review the justifications for 

reasonableness prior to approving manual refund forms. (Recommendation 20-

02) 

IRS Implemented and Awaiting Auditor Verification 

Employment-Related Identity Fraud: 

Improved Collaboration and Other Actions 

Would Help IRS and SSA Address Risks 

GAO-20-492 5/6/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should modify the title of IRS's 

employment-related identity theft action code 525 to reflect the type of 

employment-related identity fraud encompassed by this action code. 

(Recommendation 1) 

IRS Implemented and Awaiting Auditor Verification 

Employment-Related Identity Fraud: 

Improved Collaboration and Other Actions 

Would Help IRS and SSA Address Risks 

GAO-20-492 5/6/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should assess and document the 

feasibility of incorporating additional checks into its automated checks of 

employment-related identity fraud for populations at risk of employment-related 

identity fraud, such as children, elderly, deceased persons, and individuals 

associated with multiple wage records. (Recommendation 2) 

IRS Implemented and Awaiting Auditor Verification 

Employment-Related Identity Fraud: 

Improved Collaboration and Other Actions 

Would Help IRS and SSA Address Risks 

GAO-20-492 5/6/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should assess and document the costs 

and benefits of using the Withholding Compliance Program (WHC) to address 

compliance risks posed by potential employment-related identity fraudsters who 

owe taxes and take appropriate action, as needed. (Recommendation 3) 

IRS Rejected 

Employment-Related Identity Fraud: 

Improved Collaboration and Other Actions 

Would Help IRS and SSA Address Risks 

GAO-20-492 5/6/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should modify Automated Underreporter 

(AUR) to include wage discrepancy checks for victims of employment-related 

identity fraud once IRS has updated AUR's legacy programming code. 

(Recommendation 4) 

IRS Rejected 

2019 Tax Filing: IRS Successfully 

Implemented Tax Law Changes but Needs to 

Improve Service for Taxpayers with LimitedEnglish Proficiency 

GAO-20-55 1/15/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should reconcile authority and implement 

procedures for routinely reviewing the English versions of IRS's most commonly 

used vital tax products and web pages to ensure that information is included in 

commonly encountered languages about where taxpayers with LEP can obtain 

the translated content. If such content is not translated, the products and web 

pages should include information about where taxpayers with LEP can obtain 

language assistance from IRS. (Recommendation 2) 

IRS Implemented and Awaiting Auditor Verification 

Page 20 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

2019 Tax Filing: IRS Successfully 

Implemented Tax Law Changes but Needs to 

Improve Service for Taxpayers with LimitedEnglish Proficiency 

GAO-20-55 1/15/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should reconcile authority and implement 

procedures for routinely reviewing its multilingual web pages to effectively 

prevent, or detect and correct, errors such as incorrect or outdated information. 

For example, these procedures could call for the divisions to work with the 

Linguistics, Policy, Tools, & Services (LPTS) section whenever the English version 

of translated content is updated. (Recommendation 3) 

IRS Implemented and Awaiting Auditor Verification 

2019 Tax Filing: IRS Successfully 

Implemented Tax Law Changes but Needs to 

Improve Service for Taxpayers with LimitedEnglish Proficiency 

GAO-20-55 1/15/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should conduct the four-factor 

assessment of its language services to persons with LEP for its most commonly 

used vital tax products to determine (1) which products should be translated and 

into what languages, and (2) what interpretation assistance will be provided to 

arrive at the appropriate mix of translation and interpretation services. IRS 

should document these assessments, including the determinations it made, and 

take action as appropriate based on these assessments. (Recommendation 4) 

IRS Implemented and Awaiting Auditor Verification 

2019 Tax Filing: IRS Successfully 

Implemented Tax Law Changes but Needs to 

Improve Service for Taxpayers with LimitedEnglish Proficiency 

GAO-20-55 1/15/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should direct the Wage and Investment 

division to develop and implement a strategy, in collaboration with its strategic 

workforce planning initiative, for the efficient use of overtime. (Recommendation 

6) 

IRS Rejected 

2019 Tax Filing: IRS Successfully 

Implemented Tax Law Changes but Needs to 

Improve Service for Taxpayers with LimitedEnglish Proficiency 

GAO-20-55 1/15/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should perform regular monitoring of 

fluctuations in system downtime charges, such as increases overall or by specific 

units, to determine what, if any, factors are interrupting CSRs' work. 

(Recommendation 8) 

IRS Implemented and Awaiting Auditor Verification 

Anti-Money Laundering: Opportunities Exist 

to Increase Law Enforcement Use of Bank 

Secrecy Act Reports, and Banks' Costs to 

Comply with the Act Varied 

GAO-20-574 9/22/2020 Terrorism and Financial 

Crime 

The Director of FinCEN should develop and implement written policies and 

procedures to help promote the greater use of BSA reports by law enforcement 

agencies that do not have direct access to the BSA database. Such policies and 

procedures could include outreach strategies and educational or training 

materials. (Recommendation 1) 

FinCEN PCA Due Date: Jun-2024 

Federal Advisory Committees: Actions 

Needed to Enhance Decision-Making 

Transparency and Cost Data Accuracy 

GAO-20-575 9/10/2020 Administration of Program 

Operations 

The Secretary of the Treasury should require FACA committees under Treasury's 

purview to provide access to meeting agendas and supporting documents on the 

committees' websites. (Recommendation 5) 

Treasury - DO PCA Due Date: Jan-2024 

Management Report: Improvements 

Needed in Controls over the Processes Used 

to Prepare the U.S. Consolidated Financial 

Statements 

GAO-20-586 8/25/2020 Financial Statements We recommend that the Secretary of the Treasury ensure that the Fiscal 

Assistant Secretary enhances Treasury's procedures for the aggregate analysis to 

consider the impact of all amounts not obtained from significant entity audited 

financial statements on the reliability of the CFS and use the results to determine 

if audit coverage is needed for any information. (Recommendation 1) 

Fiscal Service PCA Due Date: Sept-2024 

Page 21 
 

 

APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Critical Infrastructure Protection: Treasury GAO-20-631 9/17/2020 Information Technology Regarding financial sector cyber risk mitigation efforts, we recommend that the Treasury - DO On hold. Agreed with the recommendation. 

Needs to Improve Tracking of Financial Secretary of the Treasury, in coordination with the Department of Homeland Due to lack of legislation authority, the 

Sector Cybersecurity Risk Mitigation Efforts Security and other federal and nonfederal sector partners, track the content and 

progress of sectorwide cyber risk mitigation efforts, and prioritize their 

completion according to sector goals and priorities in the sector-specific plan. 

(Recommendation 1) 

recommendation is on hold. 

Critical Infrastructure Protection: Treasury GAO-20-631 9/17/2020 Information Technology Regarding the financial sector-specific plan, we recommend that the Secretary of Treasury - DO On hold. Agreed with the recommendation. 

Needs to Improve Tracking of Financial the Treasury, in coordination with the Department of Homeland Security and Due to lack of legislation authority, the 

Sector Cybersecurity Risk Mitigation Efforts other federal and nonfederal sector partners, update the financial services sectorspecific plan to include specific metrics for measuring the progress of risk 

mitigation efforts and information on how the sector's ongoing and planned risk 

mitigation efforts will meet sector goals and requirements, such as requirements 

for the financial services sector in the <i>National Cyber Strategy Implementation 

Plan.</i> (Recommendation 2) 

recommendation is on hold. 

Taxpayer Service: IRS Could Improve the 

Taxpayer Experience by Using Better Service 

Performance Measures 

GAO-20-656 9/23/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should identify agency-wide and division 

performance goals that align with IRS's strategic service goals and objectives for 

an improved taxpayer experience. (Recommendation 1) 

IRS Implemented and Awaiting Auditor Verification 

Taxpayer Service: IRS Could Improve the 

Taxpayer Experience by Using Better Service 

Performance Measures 

GAO-20-656 9/23/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should identify performance measures 

with targets for improving the taxpayer experience that link with the related 

performance goals. (Recommendation 2) 

IRS Implemented and Awaiting Auditor Verification 

Taxpayer Service: IRS Could Improve the 

Taxpayer Experience by Using Better Service 

Performance Measures 

GAO-20-656 9/23/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should ensure that the taxpayer 

experience measures cover all of the factors for customer service identified in 

OMB guidance as well as service channels across the tax process phases. 

(Recommendation 3) 

IRS PCA Due Date: Feb-2024 

Taxpayer Service: IRS Could Improve the 

Taxpayer Experience by Using Better Service 

Performance Measures 

GAO-20-656 9/23/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should ensure that taxpayer experience 

measures reflect the highest-impact taxpayer journeys and key transactions, as 

consistent with OMB guidance. (Recommendation 4) 

IRS PCA Due Date: Feb-2024 

Taxpayer Service: IRS Could Improve the 

Taxpayer Experience by Using Better Service 

Performance Measures 

GAO-20-656 9/23/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should regularly analyze and use the 

results of the performance measures and surveys on the taxpayer experience to 

help improve performance. (Recommendation 5) 

IRS Implemented and Awaiting Auditor Verification 

Taxpayer Service: IRS Could Improve the 

Taxpayer Experience by Using Better Service 

Performance Measures 

GAO-20-656 9/23/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should develop processes for using 

performance results on the taxpayer experience as part of resource allocation 

decisions intended to improve performance. (Recommendation 6) 

IRS Implemented and Awaiting Auditor Verification 

Taxpayer Service: IRS Could Improve the 

Taxpayer Experience by Using Better Service 

Performance Measures 

GAO-20-656 9/23/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should publicly report available 

information on taxpayer experience performance, including the measures and 

related targets, for example by providing it on IRS.gov and in IRS publications. 

(Recommendation 7) 

IRS Implemented and Awaiting Auditor Verification 

Page 22 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Tax Administration: Opportunities Exist to 

Improve Oversight of Hospitals' Tax-Exempt 

Status 

GAO-20-679 9/17/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should update Form 990, including 

Schedule H and instructions where appropriate to ensure that the information 

demonstrating the community benefits a hospital is providing is clear and can be 

easily identified by Congress and the public, including the community benefit 

factors. (Recommendation 1) 

IRS Implemented and Awaiting Auditor Verification 

COVID-19: Federal Efforts Could Be 

Strengthened by Timely and Concerted 

Actions 

GAO-20-701 9/21/2020 Recovery Programs The Secretary of the Treasury, in coordination with the Commissioner of Internal 

Revenue, should update and refine the estimate of eligible recipients who have 

yet to file for an economic impact payment to help target outreach and 

communications efforts. (Recommendation 9) 

Treasury - DO Implemented and Awaiting Auditor Verification 

COVID-19: Federal Efforts Could Be 

Strengthened by Timely and Concerted 

Actions 

GAO-20-701 9/21/2020 Recovery Programs The Secretary of the Treasury, in coordination with the Commissioner of Internal 

Revenue, should make estimates of eligible recipients who have yet to file for an 

economic impact payment, and other relevant information, available to outreach 

partners to raise awareness about how and when to file for economic impact 

payments. (Recommendation 10) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Tax Administration: Taxpayer Input Could 

Strengthen IRS's Online Services 

GAO-20-71 12/19/2019 Tax Administration and 

Compliance 

The Commissioner of the IRS should work with relevant officials to set a target to 

reduce taxpayer burden through the development of new online services. 

(Recommendation 5) 

IRS Rejected 

Tax Administration: Taxpayer Input Could GAO-20-71 12/19/2019 Tax Administration and The Commissioner of the IRS should direct the Chief Information Officer and the IRS Implemented and Awaiting Auditor Verification 

Strengthen IRS's Online Services Compliance Director of OLS to ensure that planned future capabilities of digital 

communication platforms are tested or piloted before deployment with a 

particular focus on mitigating the risks that were identified in prior pilots of 

digital communication services, such as challenges in establishing common 

objectives and enrolling taxpayers. (Recommendation 6) 

Tax Administration: Taxpayer Input Could GAO-20-71 12/19/2019 Tax Administration and The Commissioner of the IRS should direct the Commissioner of W&I to work IRS Implemented and Awaiting Auditor Verification 

Strengthen IRS's Online Services Compliance with the Director of OLS to ensure that future decisions regarding whether to 

renew the Free File agreement incorporate findings from a comprehensive 

examination of the benefits and costs of the agreement as it relates to long term 

plans for IRS's online services, including plans to file amended returns 

electronically. (Recommendation 7) 

Tax Administration: Better Coordination 

Could Improve IRS's Use of Third-Party 

Information Reporting to Help Reduce the 

Tax Gap 

GAO-21-102 12/15/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should research, evaluate, and develop 

potential recommendations to expand third-party information reporting to 

include more information on sole proprietor's income and expenses. 

(Recommendation 2) 

IRS PCA Due Date: Sep-2024 

Tax Administration: Better Coordination 

Could Improve IRS's Use of Third-Party 

Information Reporting to Help Reduce the 

Tax Gap 

GAO-21-102 12/15/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should prioritize and develop a timeline 

for implementing the remaining recommendations from its internal 2016 report 

related to information returns, along with any newly identified 

recommendations. (Recommendation 5) 

IRS Implemented and Awaiting Auditor Verification 

Page 23 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Tax Administration: Better Coordination 

Could Improve IRS's Use of Third-Party 

Information Reporting to Help Reduce the 

Tax Gap 

GAO-21-102 12/15/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should revise the 2017 Information 

Returns Systems Modernization plans by evaluating changes in the environment, 

assessing risks to systems and programs, and detailing how the agency plans to 

address issues in the intake, processing, and use of information returns across 

business units. (Recommendation 6) 

IRS Implemented and Awaiting Auditor Verification 

Tax Administration: Better Coordination 

Could Improve IRS's Use of Third-Party 

Information Reporting to Help Reduce the 

Tax Gap 

GAO-21-102 12/15/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should submit a revised information 

returns system modernization plan to Congress that describes how it integrates 

with IRS's broader IT modernization efforts, the resources needed to achieve 

effective and timely modernization, and the proposed schedule and scope of the 

effort. (Recommendation 7) 

IRS Implemented and Awaiting Auditor Verification 

Tax Administration: Better Coordination 

Could Improve IRS's Use of Third-Party 

Information Reporting to Help Reduce the 

Tax Gap 

GAO-21-102 12/15/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should develop a plan and schedule to 

systematically evaluate the suite of information returns with a goal of improving 

compliance, and reducing fraud and reporting burden. The evaluation should 

consider factors such as filing requirement thresholds, deadlines for filing, 

corrections and amendment data, and the potential to consolidate similar forms 

and include recommendations for needed changes. (Recommendation 8) 

IRS PCA Due Date: Sep-2024 

Tax Administration: Better Coordination 

Could Improve IRS's Use of Third-Party 

Information Reporting to Help Reduce the 

Tax Gap 

GAO-21-102 12/15/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should develop a collaborative 

mechanism to coordinate among the internal stakeholders who are responsible 

for the intake, processing, and use of information returns, as well as to improve 

outreach to external stakeholders in relation to information returns. 

(Recommendation 9) 

IRS PCA Due Date: Aug-2024 

Financial Stability: Agencies Have Not Found 

Leveraged Lending to Significantly Threaten 

Stability but Remain Cautious Amid 

Pandemic 

GAO-21-167 12/16/2020 Banking and Lending The Secretary of the Treasury, as Chairperson of FSOC and in consultation with 

FSOC members, should incorporate regular scenario-based exercises designed to 

evaluate individual FSOC member and collective capabilities for responding to 

crises into its risk-assessment activities. These could include tabletop exercises 

that assume increased financial risks under plausible macroeconomic and 

financial conditions that may require multiple regulators to respond. 

(Recommendation 1) 

Treasury - DO Implemented and Awaiting Auditor Verification 

IRS Reorganization: Planning Addressed Key 

Reform Practices, but Goals and Measures 

for the Plan Have Not Been Finalized 

GAO-21-18 10/19/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should finalize specific, identifiable, and 

outcome-oriented goals and performance measures for IRS's reorganization plan, 

and communicate those goals and measures. (Recommendation 1) 

IRS PCA Due Date: May-2025 

COVID-19: Urgent Actions Needed to Better GAO-21-191 11/30/2020 Recovery Programs The Secretary of the Treasury, in coordination with the Commissioner of Internal Treasury - DO No further action will be taken 

Ensure an Effective Federal Response Revenue, should begin tracking and publicly reporting the number of individuals 

who were mailed an economic impact payment notification letter and 

subsequently filed for and received an economic impact payment, and use that 

information to inform ongoing outreach and communications efforts. 

(Recommendation 5) 

Page 24 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Taxpayer Advocate Service: Opportunities 

Exist to Improve Reports to Congress 

GAO-21-217 6/16/2021 Tax Administration and 

Compliance 

The National Taxpayer Advocate should clearly identify TAS's objectives for the 

upcoming fiscal year in its objectives report. This should include clearly linking 

objectives to TAS's planned activities. (Recommendation 1) 

IRS Implemented and Awaiting Auditor Verification 

Taxpayer Advocate Service: Opportunities GAO-21-217 6/16/2021 Tax Administration and The National Taxpayer Advocate should define measurable outcomes for TAS's IRS PCA Due Date: Sep-2024 

Exist to Improve Reports to Congress Compliance objectives. This may involve aligning TAS's existing performance goals with its 

objectives, and where gaps may exist, developing new performance goals. 

(Recommendation 2) 

Taxpayer Advocate Service: Opportunities GAO-21-217 6/16/2021 Tax Administration and The National Taxpayer Advocate should expand TAS's reporting beyond planned IRS Implemented and Awaiting Auditor Verification 

Exist to Improve Reports to Congress Compliance activities to include the actual results it achieved through those activities. This 

performance reporting should include information to help assess progress 

toward objectives, including full-year performance data and trend information 

from past years. (Recommendation 3) 

Taxpayer Advocate Service: Opportunities GAO-21-217 6/16/2021 Tax Administration and The National Taxpayer Advocate should consult with congressional IRS Implemented and Awaiting Auditor Verification 

Exist to Improve Reports to Congress Compliance stakeholdersâ€”at least once every 2 yearsâ€”and other relevant stakeholders to 

obtain input on TAS's goals and measures and better understand stakeholders' 

information needs. (Recommendation 4) 

Taxpayer Advocate Service: Opportunities GAO-21-217 6/16/2021 Tax Administration and The National Taxpayer Advocate should publish updates on the inventory of IRS's IRS Implemented and Awaiting Auditor Verification 

Exist to Improve Reports to Congress Compliance actions taken, partially taken, or not taken in response to recommendations 

made in the most serious problems section of TAS's annual report. Updates 

should include how long those actions have remained on the inventory as 

partially taken and not yet taken, as well as planned completion dates. Updates 

should also be discussed as part of TAS's annual report. (Recommendation 5) 

Taxpayer Advocate Service: Opportunities GAO-21-217 6/16/2021 Tax Administration and The National Taxpayer Advocate should better identify in TAS's annual report IRS Implemented and Awaiting Auditor Verification 

Exist to Improve Reports to Congress Compliance what statistical data and sections of the report were or were not included in IRS's 

review. This should include a discussion of whether IRS found the information it 

reviewed to be valid or methodologically sound. (Recommendation 6) 

Taxpayer Advocate Service: Opportunities 

Exist to Improve Reports to Congress 

GAO-21-217 6/16/2021 Tax Administration and 

Compliance 

The National Taxpayer Advocate should update TAS guidance to reflect TAS's 

current procedures for reviewing annual report sections' statistical data with IRS. 

(Recommendation 7) 

IRS Implemented and Awaiting Auditor Verification 

Venezuela: Additional Tracking Could Aid 

Treasury's Efforts to Mitigate Any Adverse 

Impacts U.S. Sanctions Might Have on 

Humanitarian Assistance 

GAO-21-239 2/4/2021 Administration of Program 

Operations 

The Secretary of the Treasury should ensure that the Director of Treasury's Office 

of Foreign Assets Control systematically tracks information on inquiries made to 

its compliance call center and email account, including the specific sanctions 

program and the subject matter of the inquiry, such as humanitarian assistance, 

to identify trends and recurrent issues. (Recommendation 1) 

Treasury - DO PCA Due Date: Jun-2023 

Tax Filing: Actions Needed to Address 

Processing Delays and Risks to the 2021 

Filing Season 

GAO-21-251 3/1/2021 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should track business refund processing, 

such as through IRS's weekly performance tracking. (Recommendation 2) 

IRS Rejected 

Page 25 
 

APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Tax Filing: Actions Needed to Address 

Processing Delays and Risks to the 2021 

Filing Season 

GAO-21-251 3/1/2021 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should, after completing the barrier 

assessment in recommendation 3, determine what actions IRS could take to 

address the barriers and implement those actions, as feasible. (Recommendation 

4) 

IRS PCA Due Date: Mar-2024 

Tax Cuts and Jobs Act: Future Rulemaking 

Should Provide Greater Detail on Paperwork 

Burden and Economic Effects of 

International Business Provisions 

GAO-21-277 4/28/2021 Tax Administration and 

Compliance 

The Secretary of the Treasury, in consultation with IRS, should ensure that 

relevant data are used to develop quantitative estimates of the benefits and 

costs for future regulations related to TCJA's international provisions, or any 

reviews Treasury or IRS may conduct for regulations already issued. 

(Recommendation 1) 

Treasury - DO Rejected. The regulatory review process is 

currently under review by OMB in consultation 

with executive agencies. Treasury and the IRS 

will continue to comply with any applicable 

review and analysis requirements for regulatory 

actions that result from that review. 

Tax Cuts and Jobs Act: Future Rulemaking 

Should Provide Greater Detail on Paperwork 

Burden and Economic Effects of 

International Business Provisions 

GAO-21-277 4/28/2021 Tax Administration and 

Compliance 

The Commissioner of IRS should use future regulatory activity and renewals of 

PRA authorizations to develop more specific paperwork burden estimates related 

to TCJA's international provisions. (Recommendation 2) 

IRS Rejected 

Tax Cuts and Jobs Act: Future Rulemaking 

Should Provide Greater Detail on Paperwork 

Burden and Economic Effects of 

International Business Provisions 

GAO-21-277 4/28/2021 Tax Administration and 

Compliance 

The Commissioner of IRS should, in light of the government wide regulatory 

review, identify ways to provide public comment opportunities for significant 

guidance documents when appropriate. (Recommendation 3) 

IRS Rejected 

Financial Audit: Bureau of the Fiscal 

Service's FY 2020 Schedules of the General 

Fund 

GAO-21-362 4/15/2021 Financial Statements The Commissioner of Fiscal Service should design and implement procedures to 

periodically review and maintain documentation to support account attributes 

for all active TASs to reasonably assure that activity recorded to each account is 

properly recognized in the Schedules of the General Fund. (Recommendation 1) 

Fiscal Service PCA Due Date: Sept-2027 

Financial Audit: Bureau of the Fiscal 

Service's FY 2020 Schedules of the General 

Fund 

GAO-21-362 4/15/2021 Financial Statements The Commissioner of Fiscal Service should establish controls to restrict access to 

each TAS to only those federal agencies to which the account belongs. 

(Recommendation 3) 

Fiscal Service PCA Due Date: Sept-2027 

Facial Recognition Technology: Federal Law 

Enforcement Agencies Should Better Assess 

Privacy and Other Risks 

GAO-21-518 6/3/2021 Information Technology The Chief of the Internal Revenue Service's Criminal Investigation Division should, 

after implementing a mechanism to track non-federal systems, assess the risks of 

using such systems, including privacy and accuracy-related risks. 

(Recommendation 22) 

IRS Implemented and Awaiting Auditor Verification 

COVID-19: Continued Attention Needed to GAO-21-551 7/19/2021 Recovery Programs The Secretary of the Treasury, in coordination with the Commissioner of Internal Treasury - DO On Hold 

Enhance Federal Preparedness, Response, Revenue, should release interim findings on the effectiveness of the notices it 

Service Delivery, and Program Integrity sent in September 2020 to nonfilers who are potentially eligible for economic 

impact payments; incorporate that analysis into Internal Revenue Service 

outreach efforts as appropriate; and then, if necessary, release an update based 

on new analysis after the 2021 filing season. See the Economic Impact Payments 

enclosure. (Recommendation 9) 

Page 26 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Higher Education: IRS and Education Could 

Better Address Risks Associated with Some 

For-Profit College Conversions 

GAO-21-89 12/31/2020 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should collect information, for instance 

on the annual IRS filing tax-exempt organizations are required to submit, that 

would enable the agency to systematically identify tax-exempt colleges with a forprofit history for audit and other compliance activities. (Recommendation 2) 

IRS Implemented and Awaiting Auditor Verification 

Opportunity Zones: Census Tract 

Designations, Investment Activities, and IRS 

Challenges Ensuring Taxpayer Compliance 

GAO-22-104019 10/7/2021 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should direct the Small Business and SelfEmployed division to assess the risks that data limitations pose to its Opportunity 

Zones tax incentive compliance plan and take steps to mitigate those risks. 

(Recommendation 1) 

IRS Implemented and Awaiting Auditor Verification 

Opportunity Zones: Census Tract 

Designations, Investment Activities, and IRS 

Challenges Ensuring Taxpayer Compliance 

GAO-22-104019 10/7/2021 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should direct the Small Business and SelfEmployed and Large Business and International divisions to research compliance 

risks posed by high-wealth individuals and large partnerships that are using the 

Opportunity Zones tax incentive and take appropriate steps to address the risks 

identified. (Recommendation 2) 

IRS Implemented and Awaiting Auditor Verification 

Federal Spending Transparency: 

Opportunities Exist for Treasury to Further 

Improve USAspending.gov's Use and 

Usefulness 

GAO-22-104127 12/16/2021 Administration of Program 

Operations 

The Secretary of the Treasury should develop and implement website promotion 

efforts that are clearly targeted toward the USAspending.gov user personas that 

it has previously identified. (Recommendation 1) 

Treasury - DO PCA Due Date: Dec-2024 

Federal Spending Transparency: 

Opportunities Exist for Treasury to Further 

Improve USAspending.gov's Use and 

Usefulness 

GAO-22-104127 12/16/2021 Administration of Program 

Operations 

The Secretary of the Treasury should add a broad website search function to 

USAspending.gov to help users find content on the website. (Recommendation 3) 

Treasury - DO PCA Due Date: Dec-2026 

Abusive Tax Schemes: IRS Could Improve Its 

Reviews of Offshore Insurance Audits and 

Investigations 

GAO-22-104180 3/23/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should have SB/SE provide more specific 

guidance on when SB/SE should use various managerial review tools and the 

frequency with which such reviews should be conducted on high-priority matters 

such as those surrounding micro-captive insurance arrangements. 

(Recommendation 1) 

IRS Rejected 

Abusive Tax Schemes: IRS Could Improve Its 

Reviews of Offshore Insurance Audits and 

Investigations 

GAO-22-104180 3/23/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should have LB&I adopt formal 

managerial reviews of its audits and establish methods and procedures for 

recording and analyzing managerial review data that allow it to isolate highpriority cases, including micro-captive insurance audits, and use the data to 

assess the quality of its audits. (Recommendation 2) 

IRS Rejected 

Abusive Tax Schemes: IRS Could Improve Its 

Reviews of Offshore Insurance Audits and 

Investigations 

GAO-22-104180 3/23/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should have SB/SE and LB&I subject a 

sample of their micro-captive insurance audits to a formal quality review process. 

Based on the findings of this review, SB/SE and LB&I should take corrective action 

to remedy any deficiencies. (Recommendation 3) 

IRS Rejected 

Page 27 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Abusive Tax Schemes: IRS Could Improve Its 

Reviews of Offshore Insurance Audits and 

Investigations 

GAO-22-104180 3/23/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should have SB/SE design and implement 

an identification and tracking method in EQRS to allow agency officials to readily 

identify and compare managerial reviews of microcaptive promoter 

investigations, both to other micro-captive promoter investigations, and 

promoter investigations generally, and use the data to assess the quality of its 

promoter investigations. (Recommendation 4) 

IRS Rejected 

Abusive Tax Schemes: IRS Could Improve Its 

Reviews of Offshore Insurance Audits and 

Investigations 

GAO-22-104180 3/23/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should have LB&I adopt formal 

managerial reviews of micro-captive insurance promoter investigations, establish 

a reliable way to store and track managerial review data of promoter 

investigations that allows it to isolate high priority cases, issue guidance on how 

often and by what method such investigations should be subjected to managerial 

review, and use the data to assess the quality of its promoter investigations. 

(Recommendation 5) 

IRS Rejected 

Abusive Tax Schemes: IRS Could Improve Its 

Reviews of Offshore Insurance Audits and 

Investigations 

GAO-22-104180 3/23/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should have SB/SE develop a method to 

assess the quality of promoter investigations and apply this method to microcaptive promoter investigations. Based on these reviews, SB/SE should take 

corrective action to remedy any deficiencies uncovered in its analysis. 

(Recommendation 6) 

IRS Rejected 

Abusive Tax Schemes: IRS Could Improve Its 

Reviews of Offshore Insurance Audits and 

Investigations 

GAO-22-104180 3/23/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should have LB&I establish and 

implement metrics on promoter investigation quality and subject a set of microcaptive promoter penalty investigations to formal quality review procedures to 

establish a baseline measure of micro-captive promoter investigation quality. 

Based on these reviews, LB&I should take corrective action to remedy any 

deficiencies uncovered in its analysis. (Recommendation 7) 

IRS Rejected 

Cyber Insurance: Action Needed to Assess 

Potential Federal Response to Catastrophic 

Attacks 

GAO-22-104256 6/21/2022 Information Technology The Director of the Federal Insurance Office should work with the Director of the 

Cybersecurity and Infrastructure Security Agency to produce a joint assessment 

for Congress on the extent to which the risks to the nation's critical infrastructure 

from catastrophic cyberattacks, and the potential financial exposures resulting 

from these risks, warrant a federal insurance response. (Recommendation 2) 

Treasury - DO PCA Due Date: Jan-2024 

COVID-19: IRS Implemented Tax Relief for 

Employers Quickly, but Could Strengthen Its 

Compliance Efforts 

GAO-22-104280 5/17/2022 Recovery Programs The Commissioner of Internal Revenue should develop an integrated project 

management plan for the COVID-19 credits to improve IRS's ability to manage 

and plan compliance efforts related to these credits. The plan should include 

measurable objectives, key activities to support accomplishment of objectives, 

including documenting stakeholder involvement, knowledge sharing, and 

integrated change control; and details surrounding measuring, tracking, or 

reviewing the performance of the project, such as steps to verify if the actions of 

the plan were successful at mitigating compliance risks IRS identified. 

(Recommendation 1) 

IRS Rejected 

Page 28 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

COVID-19: IRS Implemented Tax Relief for 

Employers Quickly, but Could Strengthen Its 

Compliance Efforts 

GAO-22-104280 5/17/2022 Recovery Programs The Commissioner of Internal Revenue should document the processes being 

used to address compliance risks associated with Employee Retention Credit and 

leave credit claims on adjusted employment tax returns. (Recommendation 2) 

IRS Implemented and Awaiting Auditor Verification 

COVID-19: IRS Implemented Tax Relief for 

Employers Quickly, but Could Strengthen Its 

Compliance Efforts 

GAO-22-104280 5/17/2022 Recovery Programs The Commissioner of Internal Revenue should document the processes being 

used to address compliance risks associated with the Employee Retention Credit 

and leave credits that rely on wages that cannot be used for other tax credits. 

(Recommendation 3) 

IRS Implemented and Awaiting Auditor Verification 

Housing Finance System: Future Reforms 

Should Consider Past Plans and 

Vulnerabilities Highlighted by Pandemic 

GAO-22-104284 1/13/2022 Recovery Programs The Secretary of the Treasury, as part of developing future housing finance 

reform plans, should consider recommendations from the 2019 plans that could 

help address system vulnerabilities and ensure future plans address all GAO 

framework elements. (Recommendation 1) 

Treasury - DO No further action taken 

COVID-19: Lessons Learned from Interior 

and Treasury's Administration of CARES Act 

Funds Could Improve Federal Emergency 

Relief to Tribes 

GAO-22-104349 10/29/2021 Recovery Programs The Secretary of the Treasury should document in the agency's tribal 

consultation policy that Treasury will consult with tribes on data the agency is 

considering for use in policy decisions with tribal implications, including 

consulting on how to identify any data limitations and address them, as 

appropriate. (Recommendation 1) 

Treasury - DO Implemented and Awaiting Auditor Verification 

COVID-19: Lessons Learned from Interior 

and Treasury's Administration of CARES Act 

Funds Could Improve Federal Emergency 

Relief to Tribes 

GAO-22-104349 10/29/2021 Recovery Programs The Secretary of the Treasury should document in the agency's tribal 

consultation policy how and when agency officials are to communicate with 

tribes about how tribal input from consultation was considered in agency 

decision-making, and provide the basis for any agency decisions. 

(Recommendation 2) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Banking Services: Regulators Have Taken 

Actions to Increase Access, but 

Measurement of Actions' Effectiveness 

Could Be Improved 

GAO-22-104468 2/14/2022 Banking and Lending The Comptroller of the Currency should complete efforts to develop and 

implement performance measures to cover the agency's key efforts for its 

strategic objective to promote financial inclusion through fair access to financial 

services including Project REACh that reflect leading practices, including 

demonstrating results, measuring outcomes, and providing useful information 

for decision-making. (Recommendation 3) 

OCC PCA Due Date: Mar-2024 

Tax Equity: Lack of Data Limits Ability to 

Analyze Effects of Tax Policies on 

Households by Demographic Characteristics 

GAO-22-104553 5/18/2022 Tax Administration and 

Compliance 

The Secretary of the Treasury, as part of the department's work on equity 

analysis of tax policy, should evaluate the feasibility of alternative methods, such 

as interagency data sharing or surveys, for producing secure, linked taxpayer and 

demographic data. (Recommendation 1) 

Treasury - DO PCA Due Date: Sept-2024 

Tax Equity: Enhanced Evaluation Could 

Improve Outreach to Small Business Owners 

GAO-22-104582 8/3/2022 Recovery Programs The Commissioner of IRS should evaluate IRS's outreach efforts to very small 

businesses and owners with diverse backgrounds, using relevant and complete 

information, to inform future outreach. (Recommendation 1) 

IRS Rejected 

Page 29 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Refined Coal Production Tax Credit: 

Coordinated Agency Review Could Help 

Ensure the Credit Achieves Its Intended 

Purpose 

GAO-22-104637 12/15/2021 Tax Administration and 

Compliance 

If Congress extends the refined coal production tax credit, the Secretary of the 

Treasury should coordinate with IRS, EPA, and DOE to review the performance of 

the credit in achieving its intended purpose and identify and implement, as 

appropriate, any improvements towards achieving that intended purpose, such 

as adjustments to allowable emissions testing methods. (Recommendation 1) 

Treasury - DO No further action will be taken 

Refined Coal Production Tax Credit: 

Coordinated Agency Review Could Help 

Ensure the Credit Achieves Its Intended 

Purpose 

GAO-22-104637 12/15/2021 Tax Administration and 

Compliance 

If Congress extends the refined coal production tax credit, the Commissioner of 

the IRS should coordinate with Treasury, EPA, and DOE to review the 

performance of the credit in achieving its intended purpose and identify and 

implement, as appropriate, any improvements towards achieving that intended 

purpose, such as adjustments to allowable emissions testing methods. 

(Recommendation 2) 

IRS Implemented and Awaiting Auditor Verification 

International Development Association: 

Additional Information Sharing Could 

Enhance U.S. Treasury Oversight of Key 

Risks 

GAO-22-104657 6/2/2022 Administration of Program 

Operations 

The Secretary of the Treasury should direct the U.S. Executive Director of IDA to 

work with the other Executive Directors to request additional information 

underlying IDA's loan loss modelâ€”including key assumptions of the model and 

sensitivity analyses of model results necessary to conduct oversight of IDA's 

financial sustainability. (Recommendation 1) 

Treasury - DO Implemented and Awaiting Auditor Verification 

International Development Association: 

Additional Information Sharing Could 

Enhance U.S. Treasury Oversight of Key 

Risks 

GAO-22-104657 6/2/2022 Administration of Program 

Operations 

The Secretary of the Treasury should direct the U.S. Executive Director of IDA to 

work with other Executive Directors to request information from IDA on steps it 

is taking to account for uncertainty in certain debt data, such as incomplete 

information on loan terms and state-owned enterprise debt, as it measures the 

risks of borrowers defaulting. (Recommendation 2) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Federal Spending Transparency: 

Opportunities Exist to Further Improve the 

Information Available on USAspending.gov 

GAO-22-104702 11/8/2021 Administration of Program 

Operations 

The Secretary of the Treasury should design and implement a process to 

periodically inform agencies about unlinked data to help agencies reconcile and 

resolve data linkage differences between transaction and submission data on 

USAspending.gov. (Recommendation 2) 

Treasury - DO PCA Due Date: Feb-2024 

Federal Spending Transparency: 

Opportunities Exist to Further Improve the 

Information Available on USAspending.gov 

GAO-22-104702 11/8/2021 Administration of Program 

Operations 

The Secretary of the Treasury should ensure that identifiers and database keys 

(e.g., unique award key) used for financial assistance awards result in display 

outputs on USAspending.gov that are accurate and complete. (Recommendation 

3) 

Treasury - DO PCA Due Date: Sept-2024 

Federal Spending Transparency: 

Opportunities Exist to Further Improve the 

Information Available on USAspending.gov 

GAO-22-104702 11/8/2021 Administration of Program 

Operations 

The Secretary of the Treasury should disclose on USAspending.gov that changes 

in the data submission and reporting guidance and requirements over time may 

affect the completeness, consistency, and quality of specific data elements. 

(Recommendation 8) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Page 30 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Fair Lending: Opportunities Exist to Enhance GAO-22-104717 6/21/2022 Banking and Lending The Comptroller of the Currency should ensure the Compliance Risk Policy OCC PCA Due Date: Jun-2026 

OCC's Oversight of Banks' Lending Practices Division and the Office of Midsize and Community Bank Supervision establish 

time frames for carrying out their plan to centrally track information on midsize 

and community bank fair lending examination screening, selection, and 

outcomes. The Compliance Risk Policy Division should use this information to 

analyze its screening and selection processes on an ongoing basis to ensure an 

appropriate balance of (1) effective identification of fair lending deficiencies and 

violations and (2) efficiency given available resources. (Recommendation 2) 

Tax Filing: 2021 Performance Underscores 

Need for IRS to Address Persistent 

Challenges 

GAO-22-104938 4/11/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should develop a process to identify and 

analyze the underlying causes for taxpayer errors on returns and address them, 

as appropriate and feasible, with input from internal and external stakeholders. 

(Recommendation 1) 

IRS Rejected 

Tax Filing: 2021 Performance Underscores 

Need for IRS to Address Persistent 

Challenges 

GAO-22-104938 4/11/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should direct responsible IRS business 

units to regularly identify, monitor, and report on the primary reasons for 

individual and business-related refund interest payments and associated dollar 

amounts, and report this information, as appropriate, to IRS leadership, Treasury, 

and Congress. (Recommendation 2) 

IRS Rejected 

Tax Filing: 2021 Performance Underscores 

Need for IRS to Address Persistent 

Challenges 

GAO-22-104938 4/11/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should take steps to reduce the amount 

of refund interest paid for those cases within IRS's control. (Recommendation 3) 

IRS Implemented and Awaiting Auditor Verification 

Tax Filing: 2021 Performance Underscores 

Need for IRS to Address Persistent 

Challenges 

GAO-22-104938 4/11/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should work with Treasury to develop and 

implement a modernization plan for "Where's My Refund" that fully addresses 

taxpayer needs and requirements. (Recommendation 4) 

IRS Implemented and Awaiting Auditor Verification 

Tax Filing: 2021 Performance Underscores 

Need for IRS to Address Persistent 

Challenges 

GAO-22-104938 4/11/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should estimate time frames for resolving 

IRS's correspondence backlog, monitor and update these estimates periodically, 

and communicate this information to taxpayers and stakeholders. 

(Recommendation 5) 

IRS Implemented and Awaiting Auditor Verification 

Tax Filing: 2021 Performance Underscores 

Need for IRS to Address Persistent 

Challenges 

GAO-22-104938 4/11/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue and appropriate IRS stakeholders should 

develop and communicate a plan for providing in-person taxpayer services 

relative to IRS's plans for expanded virtual customer service options, and costs 

and benefits. (Recommendation 6) 

IRS Implemented and Awaiting Auditor Verification 

COVID-19: Additional Actions Needed to GAO-22-105051 10/27/2021 Recovery Programs The Secretary of the Treasury, in coordination with the Commissioner of Internal Treasury - DO No further action will be taken 

Improve Accountability and Program Revenue, should estimate the number of individuals, including nonfilers, who are 

Effectiveness of Federal Response eligible for advance child tax credit payments, measure the 2021 participation 

rate based on that estimate, and use that estimate to develop targeted outreach 

and communications efforts for the 2022 filing season; the participation rate 

could include individuals who opt in and out of the advance payments. See the 

Advance Child Tax Credit and Economic Impact Payments enclosure. 

(Recommendation 15) 

Page 31 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Privacy: Dedicated Leadership Can Improve 

Programs and Address Challenges 

GAO-22-105065 9/22/2022 Administration of Program 

Operations 

The Secretary of the Treasury should fully define and document a process for 

ensuring that the senior agency official for privacy, or other designated privacy 

official, reviews IT capital investment plans and budgetary requests. 

(Recommendation 35) 

Treasury - DO PCA Due Date: Jan-2024 

Privacy: Dedicated Leadership Can Improve 

Programs and Address Challenges 

GAO-22-105065 9/22/2022 Administration of Program 

Operations 

The Secretary of the Treasury should fully define and document a process for 

ensuring that the senior agency official for privacy or other designated privacy 

official is involved in assessing and addressing the hiring, training, and 

professional development needs of the agency with respect to privacy. 

(Recommendation 36) 

Treasury - DO PCA Due Date: Jan-2024 

Privacy: Dedicated Leadership Can Improve 

Programs and Address Challenges 

GAO-22-105065 9/22/2022 Administration of Program 

Operations 

The Secretary of the Treasury should incorporate privacy into an organizationwide risk management strategy that includes a determination of risk tolerance. 

(Recommendation 37) 

Treasury - DO PCA Due Date: Jan-2024 

Privacy: Dedicated Leadership Can Improve 

Programs and Address Challenges 

GAO-22-105065 9/22/2022 Administration of Program 

Operations 

The Secretary of the Treasury should establish a time frame for fully defining the 

role of the senior agency official for privacy or other designated privacy official in 

reviewing and approving system categorizations, overseeing privacy control 

assessments, and reviewing authorization packages, and document these roles. 

(Recommendation 38) 

Treasury - DO PCA Due Date: Jan-2024 

Privacy: Dedicated Leadership Can Improve 

Programs and Address Challenges 

GAO-22-105065 9/22/2022 Administration of Program 

Operations 

The Secretary of the Treasury should fully develop and document a privacy 

continuous monitoring strategy. (Recommendation 39) 

Treasury - DO PCA Due Date: Jan-2024 

IRS Free File Program: IRS Should Develop 

Additional Options for Taxpayers to File for 

Free 

GAO-22-105236 4/28/2022 Tax Administration and 

Compliance 

The Commissioner of IRS should seek agreement with FFI on incorporating 

recommended taxpayer experience improvements and relevant practices from 

guidelines for federal digital services, such as the 21st Century Integrated Digital 

Experience Act requirements regarding access for users with disabilities. 

(Recommendation 1) 

IRS PCA Due Date: Feb-2026 

IRS Free File Program: IRS Should Develop 

Additional Options for Taxpayers to File for 

Free 

GAO-22-105236 4/28/2022 Tax Administration and 

Compliance 

The Commissioner of IRS should seek agreement with FFI on eliminating the 

MOU provision requiring IRS to notify FFI immediately if it commits funding to 

offer services for free to taxpayers. (Recommendation 2) 

IRS Rejected 

IRS Free File Program: IRS Should Develop 

Additional Options for Taxpayers to File for 

Free 

GAO-22-105236 4/28/2022 Tax Administration and 

Compliance 

The Commissioner of IRS should, before the expiration of the current Free File 

MOU in October 2023, work with relevant stakeholders to identify and develop 

additional options for free online filing of tax returns that would reflect current 

guidelines for federal digital services. (Recommendation 3) 

IRS Rejected 

COVID-19: Significant Improvements Are 

Needed for Overseeing Relief Funds and 

Leading Responses to Public Health 

Emergencies 

GAO-22-105291 1/27/2022 Recovery Programs The Secretary of the Treasury should design and implement processes, such as 

post-payment reviews or recovery audits, to help ensure timely identification and 

recovery of overpayments made by grantees to households, landlords, or utility 

providers in the Emergency Rental Assistance programs. See the Emergency 

Rental Assistance enclosure. (Recommendation 1) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Page 32 
 

APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

COVID-19: Significant Improvements Are 

Needed for Overseeing Relief Funds and 

Leading Responses to Public Health 

Emergencies 

GAO-22-105291 1/27/2022 Recovery Programs The Commissioner of Internal Revenue should establish mitigation 

plansâ€”including indicators, such as a threshold to initiate mitigation 

activitiesâ€”to timely address any future challenges to processing applications 

for tentative refund on Forms 1045 and 1139 within the 90-day statutory 

requirement. See the Tax Relief for Businesses enclosure. (Recommendation 5) 

IRS Rejected 

COVID-19: Current and Future Federal 

Preparedness Requires Fixes to Improve 

Health Data and Address Improper 

Payments 

GAO-22-105397 4/27/2022 Recovery Programs The Secretary of the Treasury should document policies and procedures for 

providing information to the Office of Management and Budget to better enable 

it to annually update the Compliance Supplement, that include steps for (1) 

establishing management's expectations of staff competence for key roles (e.g., 

relevant knowledge, skills and abilities) and providing ongoing training, and (2) 

agency officials proactively involving internal stakeholders (e.g., the inspector 

general, general counsel and chief financial officer) and external stakeholders 

(e.g., the audit community) when developing audit procedures, prior to 

submitting drafts to the Office of Management and Budget, in order to ensure 

the guidance meets users' needs. See the Single Audit Compliance Supplement 

enclosure. (Recommendation 6) 

Treasury - DO Implemented and Awaiting Auditor Verification 

COVID-19: Current and Future Federal 

Preparedness Requires Fixes to Improve 

Health Data and Address Improper 

Payments 

GAO-22-105397 4/27/2022 Recovery Programs The Secretary of the Treasury should document a comprehensive plan that 

includes timely and sufficient policies and procedures for monitoring recipients 

of the CPF to provide assurance that funds are being used in compliance with 

laws, regulations, agency guidance, and award terms and conditions, including 

ensuring that funds are being used for allowable purposes. See the Capital 

Projects Fund enclosure . (Recommendation 7) 

Treasury - DO Implemented and Awaiting Auditor Verification 

COVID-19: Current and Future Federal 

Preparedness Requires Fixes to Improve 

Health Data and Address Improper 

Payments 

GAO-22-105397 4/27/2022 Recovery Programs The Secretary of the Treasury should develop and implement written procedures 

to monitor Homeowner Assistance Fund participants' programs and uses of 

funds for compliance with program requirements and improper payments. See 

the Homeowner Assistance Fund enclosure. (Recommendation 8) 

Treasury - DO Implemented and Awaiting Auditor Verification 

COVID-19: Current and Future Federal 

Preparedness Requires Fixes to Improve 

Health Data and Address Improper 

Payments 

GAO-22-105397 4/27/2022 Recovery Programs The Secretary of the Treasury, in coordination with the Commissioner of Internal 

Revenue, should enhance collaboration among departmental components for 

refundable tax credit communication and outreach efforts by including relevant 

participants and clearly defining participant outcomes, roles, and 

responsibilities. See the Advance Child Tax Credit and Economic Impact Payments 

enclosure. (Recommendation 13) 

Treasury - DO Implemented and Awaiting Auditor Verification 

Page 33 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

COVID-19: Current and Future Federal 

Preparedness Requires Fixes to Improve 

Health Data and Address Improper 

Payments 

GAO-22-105397 4/27/2022 Recovery Programs The Commissioner of Internal Revenue should enhance internal collaboration 

among its stakeholder outreach and education offices for refundable tax credit 

communications and outreach efforts by clearly establishing outcomes, roles 

and responsibilities, and developing resources to facilitate joint interactions and 

methods to document information sharing. See the Advance Child Tax Credit and 

Economic Impact Payments enclosure. (Recommendation 14) 

IRS Implemented and Awaiting Auditor Verification 

COVID-19: Current and Future Federal 

Preparedness Requires Fixes to Improve 

Health Data and Address Improper 

Payments 

GAO-22-105397 4/27/2022 Recovery Programs The Commissioner of Internal Revenue should collect sufficient, relevant, and 

comparable data on the usefulness and accessibility of its communications and 

outreach efforts for refundable tax credits and use these data to develop 

performance metrics to assess the effectiveness of ongoing efforts. See the 

Advance Child Tax Credit and Economic Impact Payments enclosure. 

(Recommendation 15) 

IRS Rejected 

Virtual Currencies: Additional Information 

Could Improve Federal Agency Efforts to 

Counter Human and Drug Trafficking 

[Reissued with Revisions Feb. 7, 2022] 

GAO-22-105462 12/8/2021 Terrorism and Financial 

Crime 

The Director of FinCEN, in consultation with the Commissioner of IRS, should 

review MSB registration requirements for virtual currency exchanges and 

administrators that operate virtual currency kiosks and take appropriate actions, 

as needed, based on that review, such as requiring kiosk operators to submit the 

locations, including physical addresses of kiosks they own or operate, upon MSB 

registration, and update this information upon reregistration or other 

appropriate interval. (Recommendation 2) 

FinCEN PCA Due Date: Mar-2024 

Emergency Rental Assistance: Additional 

Grantee Monitoring Needed to Manage 

Known Risks 

GAO-22-105490 2/10/2022 Recovery Programs The Secretary of the Treasury, in consultation with the Treasury Inspector 

General, should develop and implement procedures to monitor and evaluate ERA 

grantees' controls, including through the reallocation process. The monitoring 

procedures should include information on the minimum internal control systems 

expected for ERA grantees that rely on self-attestation and other administrative 

flexibilities that could increase risks of improper payments. (Recommendation 1) 

Treasury - DO PCA Due Date: Jun-2024 

Management Report: Improvements 

Needed in Controls over the Processes 

Treasury and OMB Used to Prepare the U.S. 

Consolidated Financial Statements 

GAO-22-105851 8/16/2022 Financial Statements We recommend that the Fiscal Assistant Secretary of the Treasury enhance 

existing policies and procedures to reasonably assure appropriate accounting and 

reporting for significant, unusual transactions or events, such as changes in 

legislation, affecting the CFS. (Recommendation 1) 

Fiscal Service PCA Due Date: Sept-2026 

Management Report: Improvements 

Needed in Controls over the Processes 

Treasury and OMB Used to Prepare the U.S. 

Consolidated Financial Statements 

GAO-22-105851 8/16/2022 Financial Statements We recommend that the Fiscal Assistant Secretary of the Treasury enhance 

Treasury's procedures for analyzing uncorrected misstatements to identify all 

known uncorrected misstatements, by line item and on all of the affected current 

year and prior year financial statements, during the CFS preparation process. 

(Recommendation 2) 

Fiscal Service PCA Due Date: Sept-2025 

Page 34 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Management Report: Improvements GAO-22-105851 8/16/2022 Financial Statements We recommend that the Fiscal Assistant Secretary of the Treasury enhance Fiscal Service PCA Due Date: Sept-2025 

Needed in Controls over the Processes Treasury's procedures for analyzing uncorrected misstatements to consider the 

Treasury and OMB Used to Prepare the U.S. effect of uncorrected misstatements by line item and on all of the affected 

Consolidated Financial Statements current year and prior year financial statements. (Recommendation 3) 

Management Report: Improvements GAO-22-105851 8/16/2022 Financial Statements We recommend that the Fiscal Assistant Secretary of the Treasury enhance Fiscal Service PCA Due Date: Sept-2024 

Needed in Controls over the Processes existing policies and procedures to support CFS disclosure decisions related to 

Treasury and OMB Used to Prepare the U.S. explaining significant fluctuations and disaggregating line item components in 

Consolidated Financial Statements note tables. (Recommendation 5) 

Management Report: IRS Should Test 

Videoconference Visits with Paid Preparers 

GAO-22-105978 7/14/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should pilot test and evaluate the costs, 

benefits, and challenges of using videoconferencing technology for its education 

and compliance visits with paid preparers. (Recommendation 1) 

IRS PCA Due Date: Dec-2024 

Management Report: IRS Should Test 

Videoconference Visits with Paid Preparers 

GAO-22-105978 7/14/2022 Tax Administration and 

Compliance 

If IRS finds the benefits outweigh the costs, IRS should implement the use of 

videoconferencing as a method for conducting and potentially expanding its 

education and compliance visits with paid preparers. (Recommendation 2) 

IRS PCA Due Date: May-2025 

Countering Illicit Finance and Trade: Better 

Information Sharing and Collaboration 

Needed to Combat Trade-Based Money 

Laundering 

GAO-22-447 11/30/2021 Terrorism and Financial 

Crime 

The Secretary of the Treasury, in collaboration with partner agencies, should 

establish an interagency collaboration mechanism to promote greater 

information sharing and data analysis between federal agencies and with 

relevant private-sector entities on issues related to trade-based money 

laundering and other illicit trade schemes. (Recommendation 1) 

FinCEN PCA Due Date: Jun-2024 

Working Dogs: Federal Agencies Need to GAO-23-104489 10/19/2022 Administration of Program The Secretary of the Treasury should direct all of the Department of the IRS PCA Due Date: Apr-2027 

Better Address Health and Welfare Operations Treasury's agencies with contractor-managed working dog programs to ensure 

that all 18 issues GAO identified as important to the health and welfare of 

working dogs are addressed, as appropriate, in future contracts. 

(Recommendation 18) 

Paid Tax Return Preparers: IRS Efforts to 

Oversee Refundable Credits Help Protect 

Taxpayers but Additional Actions and 

Authority Are Needed 

GAO-23-105217 11/30/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should test preparer education and 

compliance treatments in the Refundable Credits Return Preparer Strategy 

program that use digital services and assess the results of any tests. Examples 

include warning letters and secure document uploads. (Recommendation 1) 

IRS PCA Due Date: Dec-2024 

Paid Tax Return Preparers: IRS Efforts to 

Oversee Refundable Credits Help Protect 

Taxpayers but Additional Actions and 

Authority Are Needed 

GAO-23-105217 11/30/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should develop a performance measure 

for the Refundable Credits Return Preparer Strategy program to assess how its 

preparer treatments affect compliance with due diligence requirements over 

time. (Recommendation 2) 

IRS PCA Due Date: Feb-2024 

Paid Tax Return Preparers: IRS Efforts to 

Oversee Refundable Credits Help Protect 

Taxpayers but Additional Actions and 

Authority Are Needed 

GAO-23-105217 11/30/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should define and document program 

elements of the Refundable Credits Return Preparer Strategy program, including 

its goals, objectives, activities, and performance measures. (Recommendation 3) 

IRS PCA Due Date: Feb-2024 

Page 35 
APPENDIX 1: GAO Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Government Accountability Office (GAO) Recommendations 

Report Title Report Number Issue Date Audit Area GAO Recommendation Bureau/Office Implementation Status 

Paid Tax Return Preparers: IRS Efforts to 

Oversee Refundable Credits Help Protect 

Taxpayers but Additional Actions and 

Authority Are Needed 

GAO-23-105217 11/30/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should develop a long-term plan for the 

Refundable Credits Return Preparer Strategy program, in coordination with 

stakeholders, which outlines the program's vision for the future, links program 

elements together, and clearly aligns to agency strategic goals. 

(Recommendation 4) 

IRS PCA Due Date: Oct-2025 

Paid Tax Return Preparers: IRS Efforts to 

Oversee Refundable Credits Help Protect 

Taxpayers but Additional Actions and 

Authority Are Needed 

GAO-23-105217 11/30/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should implement a systematic method of 

tracking internal recommendations for the Refundable Credits Return Preparer 

Strategy program. (Recommendation 5) 

IRS Implemented and Awaiting Auditor Verification 

Paid Tax Return Preparers: IRS Efforts to 

Oversee Refundable Credits Help Protect 

Taxpayers but Additional Actions and 

Authority Are Needed 

GAO-23-105217 11/30/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should finalize the Service-wide Return 

Preparer Strategy and identify the resources needed to implement it. 

(Recommendation 6) 

IRS PCA Due Date: Oct-2025 

Emergency Rental Assistance: Treasury's 

Oversight is Limited by Incomplete Data and 

Risk Assessment 

GAO-23-105410 12/20/2022 Recovery Programs The Chief of the Office of Recovery Programs should expediently collect 

complete and accurate data, including quarterly payment data and performance 

measures required by the Consolidated Appropriations Act, 2021. 

(Recommendation 1) 

Treasury - DO PCA Due Date: Jun-2024 

Emergency Rental Assistance: Treasury's 

Oversight is Limited by Incomplete Data and 

Risk Assessment 

GAO-23-105410 12/20/2022 Recovery Programs The Chief of the Office of Recovery Programs should expediently publish 

complete ERA program data, including all required disaggregated performance 

measures required by the Consolidated Appropriations Act, 2021, for all 

applicable quarters from program inception through the end of the award 

performance period. Such reporting should include information necessary for 

determining data quality, such as the rate of missing or erroneous data for key 

data elements. (Recommendation 2) 

Treasury - DO PCA Due Date: Jun-2024 

Emergency Rental Assistance: Treasury's 

Oversight is Limited by Incomplete Data and 

Risk Assessment 

GAO-23-105410 12/20/2022 Recovery Programs The Chief of the Office of Recovery Programs should complete a detailed 

assessment of the ERA program's susceptibility to improper payments, such as a 

quantitative analysis that incorporates grantee payment data and other relevant 

data sources. (Recommendation 3) 

Treasury - DO PCA Due Date: Jun-2024 

Information Management: Agencies Need GAO-23-105562 12/20/2022 Administration of Program The Secretary of Treasury should establish a reasonable time frame for when the Treasury - DO PCA Due Date: Mar-2024 

to Streamline Electronic Services Operations Department of the Treasury will be able to digitally accept access and consent 

forms from individuals who were properly identity proofed and authenticated 

and post access and consent forms on the department's privacy program 

website. (Recommendation 7) 

Abusive Tax Schemes: Additional Steps 

Could Further IRS Efforts to Detect and 

Deter Promoters 

GAO-23-105843 12/15/2022 Tax Administration and 

Compliance 

The Commissioner of Internal Revenue should ensure that the Director of the 

Office of Promoter Investigations finalizes outcome-oriented goals and 

performance measures to evaluate the effectiveness of OPI. (Recommendation 

2) 

IRS PCA Due Date: Oct-2024 

Page 36 
APPENDIX 2: OIG Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Office of the Inspector General (OIG) Recommendations 

Report Title Report Number Issue Date Audit Area OIG Recommendation Bureau/Office Implementation Status 

GENERAL MANAGEMENT: Treasury Has 

Policies and Procedures to Safeguard 

Classified Information but They Are Not 

Effectively Implemented 

OIG-16-059 09/29/2016 Security We recommend that the Assistant Secretary for Intelligence and Analysis direct 

the Deputy Assistant Secretary for Security to update the Treasury Security 

Manual to include procedures requiring the Office of Security Programs to followup and obtain all bureau self-inspection reports. 

Treasury - DO PCA Due Date: Apr-2023 

TERRORIST FINANCING/MONEY 

LAUNDERING: Audit of the Office of 

Intelligence and Analysis' Authorities and 

Actions Related to U.S. Persons' Financial 

Information 

OIG-18-044 04/09/2018 Security We recommend that as expeditiously as possible the Under Secretary for 

Terrorism and Financial Intelligence ensure that the Office of Intelligence and 

Analysis (OIA) implements a compliance monitoring program to assess whether 

intelligence analysts' activities are conducted in accordance with OIA authorities, 

and electronic searches and other queries are performed in a manner that fully 

protects the rights of U.S. persons. 

Treasury - DO PCA Due Date: Dec-2023 

INFORMATION TECHNOLOGY: Department 

of the Treasury Federal Information Security 

Modernization Act Fiscal Year 2018 

Performance Audit 

OIG-19-007TIG 10/31/2018 Information Technology KPMG LLP (KPMG) recommends that Treasury Inspector General for Tax 

Administration (TIGTA) management establish a current enterprise baseline of 

software and related configurations for the TIGTA System. 

TIGTA PCA Due Date: Aug-2024 

INFORMATION TECHNOLOGY: Department 

of the Treasury Federal Information Security 

Modernization Act Fiscal Year 2019 

Performance Audit 

OIG-20-003MNT 10/25/2019 Information Technology U.S. Mint (Mint) management should finalize and implement its bureau-wide 

privacy program that includes a strategic 

organizational privacy plan for implementing applicable privacy control and 

procedures in accordance with NIST 800-53. 

MINT PCA Due Date: Dec-2024 

DATA ACT: Treasury Continues to Make 

Progress in Meeting its DATA Act Reporting 

Requirements 

OIG-20-007 11/08/2019 Administration of Program 

Operations 

Treasury's Assistant Secretary for Management, working as needed with 

Treasury's Senior Accountable Official, the Senior Procurement Executive, 

reporting entities, the Program Management Office, and the Office of 

Management and Budget should develop and implement a method and 

procedures to submit Treasury Forfeiture Fund financial assistance award data to 

the Financial Assistance Broker Submission in accordance with the reporting 

submission specifications established by the DATA Act Information Model 

Schema. 

Treasury - DO PCA Due Date: Oct-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management address the mainframe operating system 

vulnerabilities noted in the condition as soon as possible (FY 2018 

recommendation #1). 

Fiscal PCA Due Date: Mar-2024 

Page 37 
APPENDIX 2: OIG Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Office of the Inspector General (OIG) Recommendations 

Report Title Report Number Issue Date Audit Area OIG Recommendation Bureau/Office Implementation Status 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management develop a tailored mainframe operating 

the Treasury's Consolidated Financial system security configuration baseline that specifies how security configuration 

Statements for Fiscal Years 2019 and 2018 options are to be set based on the selected industry guidance (FY 2018 

recommendation #2). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management ensure that the chief information security 

the Treasury's Consolidated Financial officer assign specific responsibility for providing controls over operating system 

Statements for Fiscal Years 2019 and 2018 security, including access permissions to all system datasets and all securityrelated option settings (FY 2018 recommendation #3). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management develop and document controls over 

the Treasury's Consolidated Financial changes and monitor update access to all key system datasets (FY 2018 

Statements for Fiscal Years 2019 and 2018 recommendation #4). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management develop and document controls and 

the Treasury's Consolidated Financial baseline documentation of mainframe operating system options specified in the 

Statements for Fiscal Years 2019 and 2018 configuration files (FY 2018 recommendation #6). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management establish which techniques are to be used to 

the Treasury's Consolidated Financial control update access to key system datasets and to control read access to 

Statements for Fiscal Years 2019 and 2018 sensitive system datasets (such as the security software database and the page 

files), whether a third-party tool is to be used, or tailored change control 

mechanisms, and develop procedures and documentation to support their use 

(FY 2019 recommendation). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management develop procedures to provide assurance 

the Treasury's Consolidated Financial that programs installed with the privileges of the operating system (whether 

Statements for Fiscal Years 2019 and 2018 purchased from software vendors or internally developed) do not introduce 

security weaknesses (FY 2019 recommendation). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service management develop, document, and implement policies, procedures, 

the Treasury's Consolidated Financial and controls to conduct periodic reviews of actual mainframe security software 

Statements for Fiscal Years 2019 and 2018 settings against the security baseline (FY 2018 recommendation #7). 

Page 38 
APPENDIX 2: OIG Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Office of the Inspector General (OIG) Recommendations 

Report Title Report Number Issue Date Audit Area OIG Recommendation Bureau/Office Implementation Status 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service management develop a mainframe security software risk assessment 

the Treasury's Consolidated Financial process using the Defense Information Systems Agency (DISA) Security Technical 

Statements for Fiscal Years 2019 and 2018 Implementation Guide (STIG) as a guideline (FY 2018 recommendation #8). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service management develop a tailored mainframe security software 

the Treasury's Consolidated Financial configuration baseline that specifies how security configuration options should 

Statements for Fiscal Years 2019 and 2018 be set based on the industry guidance. As part of this action, management 

should develop and document a baseline specifying for each possible setting in 

the security software control file how the option should be set and who is 

responsible for approving the setting (updated FY 2018 recommendation #9). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service management use the mainframe security software configuration baseline 

the Treasury's Consolidated Financial to harden the mainframe environment, including the Payment Authorization 

Statements for Fiscal Years 2019 and 2018 Manager (PAM) and Payments, Claims, and Enhanced Reconciliations (PACER) 

production (FY 2018 recommendation #10). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service management remove duplicate and excessive permissions in the 

the Treasury's Consolidated Financial mainframe security software database (FY 2018 recommendation #11). 

Statements for Fiscal Years 2019 and 2018 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service management perform an annual comparison of each actual setting in the 

the Treasury's Consolidated Financial mainframe security software control file to each setting specified in the baseline 

Statements for Fiscal Years 2019 and 2018 to verify compliance with the baseline (FY 2019 recommendation). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service management develop and document procedures for controlling updates 

the Treasury's Consolidated Financial to the mainframe security software control file (FY 2019 recommendation). 

Statements for Fiscal Years 2019 and 2018 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management define and document the segregation of 

the Treasury's Consolidated Financial functions and privileges based on the principle of least privilege for mainframe 

Statements for Fiscal Years 2019 and 2018 security software and operating system (FY 2018 recommendation #12). 

Page 39 
APPENDIX 2: OIG Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Office of the Inspector General (OIG) Recommendations 

Report Title Report Number Issue Date Audit Area OIG Recommendation Bureau/Office Implementation Status 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management review and establish access permissions to 

the Treasury's Consolidated Financial the mainframe system and security software based on the principle of least 

Statements for Fiscal Years 2019 and 2018 privilege access (FY 2018 recommendation #13). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management review and re-assess each access permission 

the Treasury's Consolidated Financial in the mainframe security software dataset and resource rules on a periodic 

Statements for Fiscal Years 2019 and 2018 basis (FY 2018 Recommendation). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management develop procedures and documentation to 

the Treasury's Consolidated Financial establish the following for each dataset permission, resource permission, and 

Statements for Fiscal Years 2019 and 2018 mainframe security software privilege: a. Responsibility for approving access and 

enforcing compliance with the principle of least privilege; b. Actual access meets 

the principle of least privilege; and c. Any discrepancy from approved access will 

be identified and corrected (FY 2019 recommendation). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management develop, document and implement policies, 

the Treasury's Consolidated Financial procedures, and controls for comprehensive logging and monitoring of events. 

Statements for Fiscal Years 2019 and 2018 Procedures and controls should include an annual re-assessment of whether 

logging and reporting is adequate (FY 2018 recommendation #16). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management review and determine which profiles, 

the Treasury's Consolidated Financial applications, databases, and other processes on the mainframe will be logged 

Statements for Fiscal Years 2019 and 2018 and reviewed (FY 2018 recommendation #17). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management assess all mainframe logs to determine 

the Treasury's Consolidated Financial which logs should be evaluated by the incident management tool (FY 2018 

Statements for Fiscal Years 2019 and 2018 recommendation #18). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management establish appropriate alerts and event 

the Treasury's Consolidated Financial thresholds for those mainframe logs required to be evaluated by the external 

Statements for Fiscal Years 2019 and 2018 tracking tool (FY 2018 recommendation #19). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management develop and implement data and analysis 

the Treasury's Consolidated Financial tools and processes for identifying event trends, patterns, spikes, and exceptions 

Statements for Fiscal Years 2019 and 2018 (FY 2018 recommendation #20). 

Page 40 
APPENDIX 2: OIG Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Office of the Inspector General (OIG) Recommendations 

Report Title Report Number Issue Date Audit Area OIG Recommendation Bureau/Office Implementation Status 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management identify non-security related purposes for 

logging and monitoring (including performance tuning, problem management, 

capacity planning, management of service level agreements); assign 

responsibility for addressing them and for integrating them with security uses of 

logging and monitoring (FY 2019 recommendation). 

Fiscal PCA Due Date: Mar-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management identify the possible sources of log 

information; determine how each is to be used for security monitoring; and 

develop procedures to ensure that each type of logging which is necessary for 

effective security monitoring is activated (FY 2019 recommendation). 

Fiscal PCA Due Date: Mar-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management annually assess the effectiveness of security 

logging and monitoring, ensuring that the volume of logged events is limited to 

just those that are needed for security, and ensuring that monitoring results 

include effective identification and response for any violations and for any 

significant trends (such as an increase in the number of password resets for a 

given group of users or repetition of the same attempted but failed attempt to 

access a productions dataset or resource) (FY 2019 recommendation). 

Fiscal PCA Due Date: Mar-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management identify, document, and assess the 

mainframe security controls affecting the system software, to fully describe how 

mainframe security is provided. These Fiscal Service management controls 

should include: a. Specific assignment of responsibility for maintaining operating 

security, b. Skill assessment and remediation for operating system security 

maintenance, c. Baseline documents for mainframe configuration files, d. 

Standard procedures for review and maintenance of operating system security, 

and e. Standard procedures to compare actual configuration settings to baseline 

documents (FY 2018 recommendation #21). 

Fiscal PCA Due Date: Mar-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management update mainframe documentation to be 

consistent with Fiscal Service and Treasury Directive Publication (TD P) 85-01 

requirements (FY 2018 recommendation #23). 

Fiscal PCA Due Date: Mar-2024 

Page 41 
APPENDIX 2: OIG Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Office of the Inspector General (OIG) Recommendations 

Report Title Report Number Issue Date Audit Area OIG Recommendation Bureau/Office Implementation Status 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management develop procedures and documentation to 

establish who is responsible and how effective security is achieved for controls 

(FY 2019 recommendation). 

Fiscal PCA Due Date: Mar-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management implement an oversight process to 

determine that designated Fiscal Service personnel reviews and reevaluates 

privileges associated with the UNIX production environment semi-annually for 

privileged accounts (2018 recommendation #24). 

Fiscal PCA Due Date: Mar-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management configure the systems-management 

software agents to include all UNIX servers, databases, and users' accounts 

within the UNIX environment when generating the users' lists for the semiannual review and recertification process so that all privileged and nonprivileged users' access is reviewed (2019 Recommendation). 

Fiscal PCA Due Date: Mar-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management update UNIX semi-annual account review 

and recertification procedures to include quality control steps to validate that 

systems-management software is generating complete and accurate account 

listings for all UNIX servers and databases privileged and non-privileged user 

accounts within the UNIX environment prior to completing the review and 

recertification process (2019 Recommendation). 

Fiscal PCA Due Date: Mar-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management finalize policies and procedures to review 

audit logs of production DB2 servers. 

Fiscal PCA Due Date: Mar-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management implement an oversight process to ensure 

that designated Fiscal Service personnel: a. Reviews the security logs for the 

UNIX and DB2 servers hosting the Payment Information Repository (PIR), 

Judgment Fund Internet Claim System (JFICS), and Security Payment System (SPS) 

applications on a pre-defined frequency, as indicated in the Fiscal Service 

Baseline Security Requirements (BLSR). b. Formally documents completion of 

their reviews and any escalations to the Information System Security Office 

(ISSO), and c. Retains the audit logs and documentation of its reviews for 18 

months, as required by the BLSR. 

Fiscal PCA Due Date: Mar-2024 

Page 42 
APPENDIX 2: OIG Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Office of the Inspector General (OIG) Recommendations 

Report Title Report Number Issue Date Audit Area OIG Recommendation Bureau/Office Implementation Status 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management periodically review Fiscal Service 

management's implementation and operation of the review the security audit 

logs for the UNIX and DB2 servers hosting the Payment Information Repository 

(PIR), Judgment Fund Internet Claim System (JFICS), and Secure Payment System 

(SPS) applications to determine that Fiscal Service management completes the 

reviews on a pre-defined basis, documents completion of the reviews and 

escalations, and maintains such documentation. 

Fiscal PCA Due Date: Mar-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management establish an effective enforcement process 

or mechanism to ensure that (a) UNIX and DB2 events and monitoring controls 

are followed, and (b) Fiscal Service management has confidence it consistently 

reviews for potential unauthorized or inappropriate activity. 

Fiscal PCA Due Date: Mar-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management update its current PIR security procedures 

to require that management obtain current Payment Information Repository 

(PIR) developer access requirement listings from the service provider and use 

them when validating the appropriateness of PIR developer access during the 

semi-annual access reviews and recertification of the PIR and UNIX 

environments. 

Fiscal PCA Due Date: Mar-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management maintain the documentation used to review 

and recertify the access of the known Payment Information Repository (PIR) 

service provider developers evidencing that their access to the UNIX 

environments is commensurate with their job functions and responsibilities. 

Fiscal PCA Due Date: Mar-2024 

FINANCIAL MANAGEMENT: Management 

Report for the Audit of the Department of 

the Treasury's Consolidated Financial 

Statements for Fiscal Years 2019 and 2018 

OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal 

Service (Fiscal Service) management ensure that developers do not have the 

ability to make changes to the Payment Information Repository (PIR) production 

environment. 

Fiscal PCA Due Date: Mar-2024 

Page 43 
APPENDIX 2: OIG Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Office of the Inspector General (OIG) Recommendations 

Report Title Report Number Issue Date Audit Area OIG Recommendation Bureau/Office Implementation Status 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management remove users' access once validated by the 

the Treasury's Consolidated Financial Federal Program Agency (FPA), during the Secure Payment System (SPS) annual 

Statements for Fiscal Years 2019 and 2018 user access review. 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management retain evidence of recertification of all 

the Treasury's Consolidated Financial users. 

Statements for Fiscal Years 2019 and 2018 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management oversee the recertification process and 

the Treasury's Consolidated Financial ensure that access corrections are processed once received from the Federal 

Statements for Fiscal Years 2019 and 2018 Program Agency (FPA). 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management remove and disable the two users' access 

the Treasury's Consolidated Financial immediately. 

Statements for Fiscal Years 2019 and 2018 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management implement a quality control process to 

the Treasury's Consolidated Financial ensure that Payment Information Repository (PIR) application accounts defined 

Statements for Fiscal Years 2019 and 2018 to the PIR production environment that have been inactive for over 120 days are 

disabled. 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management develop and implement documentation to 

the Treasury's Consolidated Financial assign responsibility for ensuring adequacy of UNIX and database security and 

Statements for Fiscal Years 2019 and 2018 baseline settings. 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management update existing UNIX and database 

the Treasury's Consolidated Financial configuration security baseline documents to ensure that these documents fully 

Statements for Fiscal Years 2019 and 2018 incorporate and enforce the components of the Defense Information Systems 

Agency (DISA) Security Technical Implementation Guides (STIG). Management 

should document any deviations from the STIGs and note compensating controls 

that mitigate the security risk to an acceptable level. 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management develop, document, and implement policies, 

the Treasury's Consolidated Financial procedures, and controls to conduct periodic reviews of actual UNIX and 

Statements for Fiscal Years 2019 and 2018 database settings against the security configuration baselines. 

Page 44 
APPENDIX 2: OIG Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Office of the Inspector General (OIG) Recommendations 

Report Title Report Number Issue Date Audit Area OIG Recommendation Bureau/Office Implementation Status 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management provide logging and monitoring of security 

the Treasury's Consolidated Financial related events to include the retention of evidence of reviews performed. 

Statements for Fiscal Years 2019 and 2018 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management develop a baseline of essential security 

the Treasury's Consolidated Financial settings and specifying that baseline as the standard to be observed. 

Statements for Fiscal Years 2019 and 2018 

FINANCIAL MANAGEMENT: Management OIG-20-022 12/16/2019 Financial Statements The Independent Public Accountant (IPA) recommends that Bureau of the Fiscal Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Service (Fiscal Service) management implement corrective actions to address all 

the Treasury's Consolidated Financial vulnerabilities associated with the baseline enforcement to include removing the 

Statements for Fiscal Years 2019 and 2018 three default user accounts on UNIX servers. 

BILL AND COIN MANUFACTURING: BEP 

Improved Governance and Oversight over 

Note Development and Production But 

Challenges Remain 

OIG-20-023 12/31/2019 Administration of Program 

Operations 

We recommend the Director of the Bureau of Engraving and Printing (BEP) 

finalize the required 5 year update of the memorandum of understanding (MOU) 

with the Board of Governors of the Federal Reserve System (Board) to formalize 

BEP and the Board's responsibilities and authorities related to notes including 

activities, procedures, and obligations related to the annual production, 

destruction, and research and development of notes. 

BEP PCA Due Date: Jul-2024 

RESOURCE MANAGEMENT: Audit of the 

Department of the Treasury Departmental 

Offices Executive Pay Adjustments, 

Bonuses, and Awards 

OIG-20-027 02/05/2020 Human Capital 

Management 

We recommend that the Assistant Secretary for Management ensures that the 

Office of the Deputy Assistant Secretary for Human Resources and Chief Human 

Capital Officer (DASHR/CHCO) and the Office of Executive Resources (OER) 

calculate the overpayment amounts for the two Departmental Office (DO) Senior 

Executive Service (SES) members whose pay was set higher than allowed by 

regulation. 

Treasury - DO PCA Due Date: Mar-2024 

GULF COAST RESTORATION: Jefferson 

Parish's Internal Control over Federal 

Awards 

OIG-20-029 03/18/2020 Administration of Program 

Operations 

We recommend that the Fiscal Assistant Secretary ensures that deficiencies 

identified in Jefferson Parish, Louisiana's (Jefferson Parish) controls over Federal 

awards are considered as part of the Department of the Treasury's (Treasury) 

oversight of future awards as well as risk assessments of Jefferson Parish as 

required by the Uniform Administrative Requirements, Cost Principals, and Audit 

Requirements for Federal Awards (2 CFR Part 200) (Uniform Guidance). 

Treasury - DO No Action Taken. Jefferson Parish still does not 

have a RESTORE award that this finding can be 

applied to. 

Audit of Bureau of Engraving and Printing's 

Implementation of Security Features and 

Meaningful Access for the Blind and Visually 

Impaired into New Note Design 

OIG-20-040 06/30/2020 Administration of Program 

Operations 

Ensure the ACD charter is updated in a timely manner, and as needed, to ensure 

roles, responsibilities, and current practices such as the attendance of ACD 

monthly meetings by appropriate personnel are clearly defined and 

communicated to its members. 

BEP PCA Due Date: Jul-2024 

Page 45 
APPENDIX 2: OIG Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Office of the Inspector General (OIG) Recommendations 

Report Title Report Number Issue Date Audit Area OIG Recommendation Bureau/Office Implementation Status 

MANUFACTURING AND REVENUE: Mint OIG-20-042 08/18/2020 Administration of Program The U.S. Mint Director before processing any mutilated or uncurrent MINT PCA Due Date: Jun-2024 

Controls Over Raw Materials and Coin Operations redemptions and ensure the Mint strengthens and finalizes standard operating 

Exchange Programs Need Improvement procedures for all coin exchange programs before accepting any redemptions. 

This would include using tests and subject matter experts to authenticate the 

genuineness of coins redeemed, as well as working with the Board of Governors 

of the Federal Reserve System to develop appropriate interagency procedures to 

assure the integrity of the coin redemption process for uncurrent coins. 

MANUFACTURING AND REVENUE: Mint OIG-20-042 08/18/2020 Administration of Program The U.S. Mint Director before processing any mutilated or uncurrent MINT PCA Due Date: Jun-2024 

Controls Over Raw Materials and Coin Operations redemptions should ensure the Mint follows all standard operating procedures, 

Exchange Programs Need Improvement including but not limited to, procedures related to sampling, inspecting, and 

testing of coins; and appropriately documenting redemptions. Additionally, 

ensure that adequate background investigations are conducted on bulk 

redeemers and decisions to allow participation into the Mutilated Coin 

Redemption Program are based on relevant data from the background 

investigation. The Mint should add criteria such as obtaining financial statements 

for analyses of potential bulk redeemers and performing site visits at their 

premises as part of the background investigation process for entry into the 

program. The Mint should document how this criteria was met, and if these 

steps were not performed, the reasons why. 

MANUFACTURING AND REVENUE: Mint 

Controls Over Raw Materials and Coin 

Exchange Programs Need Improvement 

OIG-20-042 08/18/2020 Administration of Program 

Operations 

The U.S. Mint Director before processing any mutilated or uncurrent 

redemptions should ensure that all coins returned to the Mint and removed from 

circulation are destroyed timely and sufficiently accounted for. 

MINT PCA Due Date: Jun-2024 

FINANCIAL MANAGEMENT: Management OIG-21-021 02/02/2021 Financial Statements Fiscal Service management should complete its periodic review of the Payment Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Information Repository (PIR) user access within the annual timeframe in 

the Treasury's Consolidated Financial accordance with the PIR System Security Plan (SSP). 

Statements for Fiscal Years 2020 and 2019 

FINANCIAL MANAGEMENT: Management OIG-21-021 02/02/2021 Financial Statements Fiscal Service management should address resource constraints and prioritize Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of efforts to perform reviews within the annual timeframe in accordance with the 

the Treasury's Consolidated Financial Payment Information Repository (PIR) System Security Plan (SSP). 

Statements for Fiscal Years 2020 and 2019 

FINANCIAL MANAGEMENT: Management OIG-21-021 02/02/2021 Financial Statements Fiscal Service management should retain evidence to demonstrate Payment Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Information Repository (PIR) auditable events are reviewed on a weekly basis as 

the Treasury's Consolidated Financial required by the PIR Security Log standard operating procedure (SOP). 

Statements for Fiscal Years 2020 and 2019 

FINANCIAL MANAGEMENT: Management OIG-21-021 02/02/2021 Financial Statements Fiscal Service management should consider resource constraints and prioritize Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of efforts to perform timely audit logging reviews in accordance to policy and 

the Treasury's Consolidated Financial procedures. 

Statements for Fiscal Years 2020 and 2019 

Page 46 
APPENDIX 2: OIG Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Office of the Inspector General (OIG) Recommendations 

Report Title Report Number Issue Date Audit Area OIG Recommendation Bureau/Office Implementation Status 

FINANCIAL MANAGEMENT: Management OIG-21-021 02/02/2021 Financial Statements Fiscal Service management should review the current population of Judgment Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of Fund Internet Claims System (JFICS) accounts and disable application user access 

the Treasury's Consolidated Financial that has been inactive for greater than 120 days. 

Statements for Fiscal Years 2020 and 2019 

FINANCIAL MANAGEMENT: Management OIG-21-021 02/02/2021 Financial Statements Fiscal Service management should design and implement a control to Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of automatically disable the Judgment Fund Internet Claims System (JFICS) 

the Treasury's Consolidated Financial application user accounts after 120 days of inactivity. 

Statements for Fiscal Years 2020 and 2019 

FINANCIAL MANAGEMENT: Management OIG-21-021 02/02/2021 Financial Statements Fiscal Service management should retain evidence to demonstrate that access is Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of disabled in a timely manner in accordance with the Judgment Fund Internet 

the Treasury's Consolidated Financial Claims System (JFICS) System Security Plan (SSP). 

Statements for Fiscal Years 2020 and 2019 

FINANCIAL MANAGEMENT: Management OIG-21-021 02/02/2021 Financial Statements Fiscal Service management should perform a review of the current system Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of environment against the Configuration Management Database (CMDB) to ensure 

the Treasury's Consolidated Financial that all information system components are inventoried. 

Statements for Fiscal Years 2020 and 2019 

FINANCIAL MANAGEMENT: Management OIG-21-021 02/02/2021 Financial Statements Fiscal Service management should perform a risk assessment over the subject Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of matter and determine the appropriate personnel to be responsible for 

the Treasury's Consolidated Financial monitoring and updating the Configuration Management Database (CMDB). 

Statements for Fiscal Years 2020 and 2019 

FINANCIAL MANAGEMENT: Management OIG-21-021 02/02/2021 Financial Statements Fiscal Service management should update policy and procedures related to the Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of above recommendations and disseminate the documentation to enforce such 

the Treasury's Consolidated Financial policy and procedures. 

Statements for Fiscal Years 2020 and 2019 

FINANCIAL MANAGEMENT: Management OIG-21-021 02/02/2021 Financial Statements Fiscal Service management should conduct a review of the UNIX Mid-Tier Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of production servers to validate that backups are scheduled for all servers based 

the Treasury's Consolidated Financial on the frequency defined in the Enterprise Information Technology 

Statements for Fiscal Years 2020 and 2019 Infrastructure (EITI) System Security Plan (SSP) for the full fiscal year. 

FINANCIAL MANAGEMENT: Management OIG-21-021 02/02/2021 Financial Statements Fiscal Service management should perform a risk assessment over the subject Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of matter and determine the appropriate personnel to be responsible for 

the Treasury's Consolidated Financial developing a Plan of Action & Milestones (POA&M) or formal risk acceptance for 

Statements for Fiscal Years 2020 and 2019 vulnerabilities identified. 

FINANCIAL MANAGEMENT: Management OIG-21-021 02/02/2021 Financial Statements Fiscal Service management should disseminate policy and procedures related to Fiscal PCA Due Date: Mar-2024 

Report for the Audit of the Department of the use of a Plan of Action and Milestones (POA&M) or formal risk acceptance to 

the Treasury's Consolidated Financial the appropriate personnel determined above to enforce the respective 

Statements for Fiscal Years 2020 and 2019 vulnerability management requirements. 

DATA Act: Treasury Submitted Higher 

Quality Non-IRS Data in its Fiscal Year 2020 

Third Quarter DATA Act Submission, 

However Improvements are Still Needed 

OIG-22-008 11/08/2021 Administration of Program 

Operations 

Treasury continue working with TEOAF to ensure proper submission of Equitable 

Sharing financial assistance awards on USAspending.gov. 

Treasury - DO PCA Due Date: Oct-2026 

Page 47 
APPENDIX 2: OIG Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Office of the Inspector General (OIG) Recommendations 

Report Title Report Number Issue Date Audit Area OIG Recommendation Bureau/Office Implementation Status 

FINANCIAL MANAGEMENT: Audit of the 

Office of D.C. Pensions' Financial 

Statements for Fiscal Years 2022 and 2021 

OIG-23-012 12/14/2022 Financial Statements Office of D.C. Pensions' management should enhance existing policies and 

procedures to document a process for reviewing, investigating, and resolving 

unusual or suspicious activity identified during the audit log review, as well as 

maintaining evidence of such review, investigation and resolution. 

Treasury - DO PCA Due Date: Dec-2023 

Inquiry into Allegations of Racially Disparate 

Treatment of U.S. Mint Employees 

OIG-CA-23-003 10/17/2022 Human Capital 

Management 

Mint leadership should proactively evaluate patterns and trends in 

Administrative Investigations, Management Inquiries, and EEO complaints as it 

pertains to demographic characteristics including, but not necessarily limited to, 

race and ethnicity. To facilitate this type of analysis, the data collection process 

for Administrative Investigations and Management Inquiries should be improved 

to ensure the capture of necessary information and to ensure consistency of 

data collected. 

MINT PCA Due Date: Jun-2024 

Inquiry into Allegations of Racially Disparate 

Treatment of U.S. Mint Employees 

OIG-CA-23-003 10/17/2022 Human Capital 

Management 

Mint leadership should enhance efforts to proactively evaluate patterns and 

trends in Mint workforce statistics such as hiring and promotion practices as it 

pertains to demographic characteristics including, but not necessarily limited to, 

race and ethnicity. As part of this proactive evaluation, steps should be taken to 

identify potential adverse trends, understand why they exist, and review 

whether there are opportunities to address them. 

MINT PCA Due Date: Jun-2024 

Inquiry into Allegations of Racially Disparate 

Treatment of U.S. Mint Employees 

OIG-CA-23-003 10/17/2022 Human Capital 

Management 

Mint leadership should ensure that the Mint workforce has the proper policies, 

resources, and tools to aid employee understanding of how to file complaints 

pertaining to harassment, employee misconduct, and potential deficiencies 

and/or vulnerabilities in Mint operations, programs, and/or systems. This also 

pertains to ensuring that policies for Management Inquiries and Administrative 

Investigations are clearly written so that employees understand the distinction 

between the two processes. To ensure that efforts are effective, consideration 

should be given to conducting surveys and/or other forms of outreach among 

the workforce as it pertains to the complaint process. 

MINT PCA Due Date: Jun-2024 

Page 48 
 

 

 

 

 

APPENDIX 3: TIGTA Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Inspector General for Tax Administration (TIGTA) Recommendations 

Report Title Report Number Issue Date Audit Area TIGTA Recommendation Bureau/Office Implementation Status 

Revising Tax Debt Identification 

Programming and Correcting Procedural 

Errors Could Improve the Tax Refund Offset 

Program 

2016-40-028 03/31/2016 Tax Administration and 

Compliance 

The Deputy Commissioner for Services and Enforcement should revise 

identification processes to include sole proprietor information from Form SS-4 to 

identify individual tax refunds to offset to business tax debt. 

IRS On Hold. IRS agreed with the recommendation. 

Due to funding constraints, the 

recommendation is on hold. Programming was 

requested on 09/05/2019. 

On 7/19/2022 UWR 436236 implementation 

date was changed to 1/11/2024. 

12/5/2023 - On 5/16/2023 new UWR 973151 

request was input and it was denied based on 

the IRA and insufficient funding. A meeting was 

held 6/21/2023 to input another UWR for 

January 2024 Filing Season Release 2025 

possibly. 

Improvements are Needed to Ensure that 

Tax Accounts on the Automated NonMaster File are Accurately Processed 

2017-40-037 05/25/2017 Tax Administration and 

Compliance 

The Commissioner, Wage and Investment Division, should correct ANMF 

programming to compute and assess the Failure to File penalty on Form 1040NR, 

U.S. Nonresident Alien Income Tax Return, accounts in which the Taxpayer 

Identification Number is an Employer Identification Number. 

IRS On Hold. IRS agreed with the recommendation. 

Due to funding constraints, the 

recommendation is put on hold. Programming 

was partially implemented in October 2020. 

UWR 238245 is a continuation of 200413 and 

still open with a full deployment date changed 

from 08/01/2021 to 12/09/2022. 

UWR 238245 was denied and as of 12/9/2022 

UWRs 967210 and 967212 are open with 

implementation dates of 12/31/2023 and 

9/30/2024. 

Improvements are Needed to Ensure that 

Tax Accounts on the Automated NonMaster File are Accurately Processed 

2017-40-037 05/25/2017 Tax Administration and 

Compliance 

The Commissioner, Wage and Investment Division, should Correct ANMF 

programming to use the correct date when computing the Failure to Pay penalty. 

In addition, programming should be corrected to ensure that the proper penalty 

rate is used to compute the penalty amount. 

IRS On Hold. IRS agreed with the recommendation. 

Due to funding constraints, the 

recommendation is put on hold. Programming 

was partially implemented in October 2020. 

UWR 238245 was denied. 

As of 12/9/22 UWR 967210 and 967212 are 

open with implementation dates of 12/31/2023 

and 9/30/2024. 

Page 49 
APPENDIX 3: TIGTA Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Inspector General for Tax Administration (TIGTA) Recommendations 

Report Title Report Number Issue Date Audit Area TIGTA Recommendation Bureau/Office Implementation Status 

Further Actions are Needed to Reduce the 

Risk of Employment Tax Fraud to 

Businesses that Use the Services of 

Professional Employer Organizations 

2017-40-085 09/13/2017 Tax Administration and 

Compliance 

The Commissioner, Wage and Investment Division, should establish processes 

and procedures to reduce unnecessary resources expended notifying employers 

of an address change when programming incorrectly identifies an address change 

resulting from minor formatting revisions. 

IRS On Hold. IRS agreed with the recommendation 

but currently on hold awaiting input from other 

agencies. Treasury will work with Counsel 

pursuant Rev Proc 2010-16. Regulations under 

§6212 regarding last known address for 

business taxpayers, are now part of the 2021-

2022 Priority Guidance Plan priority projects 

(Sep 09,2021). However, the plan does not 

provide any deadline for completing the 

project. For more information: 

https://www.irs.gov/pub/irs-utl/2021-2022-pgpinitial.pdf 

12/4 Update - Submission Processing (SP) 

Headquarter (HQ) continues to work with Chief 

Counsel on updating the Revenue Procedure 

2010-16. The requested updates will not be 

made until any updates to the existing 

regulations are decided upon. 

Active Directory Oversight Needs 2018-20-034 06/27/2018 Information Technology The Chief, CI, with assistance from the Chief Information Officer, should complete IRS PCA Due Date: Jan-2024 

Improvement And Criminal Investigation a cost analysis to 1) determine the efficacy of relocating CI assets in each of the 

Computer Rooms Lack Minimum Security field offices to existing IRS computer rooms versus upgrading the CI computer 

Controls rooms to ensure that assets are protected in accordance with Federal and IRM 

security requirements and 2) implement the most cost effective solution. 

Improvements Are Needed In The 

Withholding Compliance Program 

2018-30-072 09/20/2018 Tax Administration and 

Compliance 

The Commissioner, Small Business/Self-Employed Division, should analyze the 

current selection criteria used by the WHCS to determine if the taxpayers 

identified for systemic lock-in letter issuance are the best use of limited 

resources. This would include potentially identifying taxpayers with multiple 

years of underwithholding and the percentage of inventory that includes 

nonfilers. 

IRS On Hold. IRS agrees, but due to the notice 

pause, this remains on hold. The Inflation 

Reduction Act Strategic Operating Plan 

initiative 2.5.10, Scale and Refine Withholding 

Compliance program, will address this once 

notices resume. 

The Bring Your Own Device Programs 2019-20-046 09/12/2019 Information Technology The Chief Information Officer should ensure the retention of BYOD program IRS PCA Due Date: Sept-2024 

Security Controls Need Improvement application audit logs for the appropriate period and periodic review of the 

application audit logs by an independent source. 

Page 50 
 

 

APPENDIX 3: TIGTA Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Inspector General for Tax Administration (TIGTA) Recommendations 

Report Title Report Number Issue Date Audit Area TIGTA Recommendation Bureau/Office Implementation Status 

Additional Actions Are Needed To Reduce 

Alimony Reporting Discrepancies On 

Income Tax Returns 

2019-40-048 08/07/2019 Tax Administration and 

Compliance 

The Commissioner, Wage and Investment Division, should include the validation 

of the alimony recipient TINs as part of IRS's tax return processing systemic TIN 

validation process. For those TINs identified as not being issued by the SSA or the 

IRS, reject the e-filed tax returns. 

IRS On Hold. IRS agreed with the recommendation. 

Due to funding constraints, the 

recommendation is put on hold. Due to 

Information Technology resource limitations 

and competing priorities, this request for a new 

National Account Profile (NAP) Alimony 

Recipient Indicator cannot be accomodated this 

year. New programming will be requested for 

the 2024 filing season. 

12/4 Update - On hold. The IRS agreed with the 

recommendation. Owing to resource 

limitations and competing priorities, 

Information Technology couldn't accommodate 

the request for programming for the validity of 

the alimony recipient's TIN, and it wasn't 

implemented for filing season 2024. It remains 

on hold. Programming will be requested for 

filing season 2025. 

Additional Actions Are Needed To Reduce 

Alimony Reporting Discrepancies On 

Income Tax Returns 

2019-40-048 08/07/2019 Tax Administration and 

Compliance 

The Commissioner, Wage and Investment Division, should modify ERS 

programming to send both e-filed and paper tax returns that contain an invalid 

recipient TIN to the Error Resolution function for review and correspondence 

with the taxpayer. 

IRS On Hold. IRS agreed with the recommendation. 

Due to funding constraints, the 

recommendation is put on hold. Due to 

Information Technology resource limitations 

and competing priorities, this request for a new 

National Account Profile (NAP) Alimony 

Recipient Indicator cannot be accomodated this 

year. New programming will be requested for 

the 2024 filing season. 

12/4 Update - On hold. The IRS agreed with the 

recommendation. Owing to resource 

limitations and competing priorities, 

Information Technology couldn't accommodate 

the request for programming for the validity of 

the alimony recipient's TIN, and it wasn't 

implemented for filing season 2024. It remains 

on hold. Programming will be requested for 

filing season 2025. 

Page 51 
APPENDIX 3: TIGTA Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Inspector General for Tax Administration (TIGTA) Recommendations 

Report Title Report Number Issue Date Audit Area TIGTA Recommendation Bureau/Office Implementation Status 

Additional Actions Are Needed To Further 2019-40-074 09/11/2019 Tax Administration and The Deputy Commissioner for Services and Enforcement should develop Service- IRS On Hold. Due to funding constraints, The Office of 

Reduce Undeliverable Mail Compliance wide processes and procedures to ensure that all operating divisions suppress the 

issuance of nonstatutory notices to taxpayers that have a UD mail indicator on 

their account; suppress the issuance of correspondence when a taxpayer's 

address of record is an IRS campus; and research and update taxpayer addresses 

for which the USPS returns undeliverable mail with a yellow label that provides a 

more current address. 

Taxpayer Correspondence (OTC) will be pursuing an 

alternative solution to suppress non-statutory 

correspondence from generating on accounts with an 

undeliverable mail indicator (UD). OTC has provided 

requirements to Integrated Automated Technologies (IAT) 

to revise the existing IAT Letter Tool used to generate CRX 

Letters to display a warning message and prevent issuance 

when the account contains a UD indicator. Additionally, 

OTC will work with the various Business Units to update 

IRM guidance and materials pertaining to the issuance of 

CRX letters with actions needed when a UD indicator is 

present. 

8/3/2023: The Office of Taxpayer Correspondence (OTC) 

finalized requirements for the suppression/notification 

work with Integrated Automation Technologies (IAT). The 

programming update is scheduled to go into effect on 

September 4, 2023. OTC issued an Interim Guidance 

Memorandum (IGM) on May 4, 2023 to all impacted 

functions. The IGM provided direction to update both 

work processes and IRM’s to address the programming 

changes which will be put into production on September 4, 

2023. An enterprise news article (link) was published and 

distributed to all OTC Stakeholders in April 2023, and a 

similar news article is scheduled to be published on IRS 

Headlines and Inside the Insider through Communication 

and Liaison (C&L) during the month of August 2023. Once 

these actions take place, the Planned Corrective Action 

(PCA) can be considered for closure. 

12/5/2023: No update. 

Page 52 
APPENDIX 3: TIGTA Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Inspector General for Tax Administration (TIGTA) Recommendations 

Report Title Report Number Issue Date Audit Area TIGTA Recommendation Bureau/Office Implementation Status 

Additional Actions Are Needed To Further 

Reduce Undeliverable Mail 

2019-40-074 09/11/2019 Tax Administration and 

Compliance 

The Commissioner, Wage and Investment Division, should install and use hygiene 

software to perfect taxpayer addresses on the Individual Taxpayer Identification 

Number (ITIN) RTS system. 

IRS On Hold. IRS agreed with the recommendation. Due to 

funding constraints, the recommendation is put on hold. 

Given the IT organization budget constraints and 

numerous competing priorities which prevent the 

acquisition, testing and implementation of a new address 

hygiene software product, in the short term, the 

Information Technology (IT) Philadelphia ITIN 

Development Group advised IPS they were unable to 

commit to any work requiring code changes to support a 

single address hygiene solution for domestic and foreign 

addresses in the mainframe and non-mainframe 

environments. In the interim, IPS has given consideration 

to IT’s recommendation that IPS open a new UWR for a 

Proof of Concept (POC) effort in order to work on Address 

Hygiene. Unified Work Request (UWR) 228026 was 

submitted on 07/23/2019. Current status completed 

04/16/2020. Additionally SP, submitted UWR #229844 

created 09/25/2019 but it was not implemented. As of 

12/9/22 UWR 86629 is open with a implementaion date of 

10/1/2023. 

12/4 Update - Two UWRs were iniated, UWR 437141 - ITIN 

RTS Address Hygiene Software requirements and UWR 

866529 - ITIN RTS Proof of Concept (POC) for Address 

Hygiene Software, required as a result of TIGTA Audit PCA 

2019-40-074 2/1, were denied. IRS submitted UWR 

973792 to request Address Hygiene Software again on 

06/06/2023. SP is requesting an extension until 

09/15/2024 to complete the UWR process and implement. 

The Internal Revenue Service Can Improve 

Taxpayer Compliance For Virtual Currency 

Transactions 

2020-30-066 09/24/2020 Tax Administration and 

Compliance 

The Deputy Commissioner for Services and Enforcement should continue efforts 

to close the virtual currency information gap by issuing guidance clarifying the 

proper information reporting associated with virtual currency transactions. 

IRS On Hold. IRS agreed with the recommendation 

but currently on hold awaiting input from other 

agencies. 

Controls Over The Internal Revenue Service 

Contractor Tax Check Process Need To Be 

Improved 

2021-10-039 06/11/2021 Procurement 

Management 

The Chief Procurement Officer should coordinate with the Treasury SDO to 

identify a required time frame and sample format for what information should be 

included in the reports the IRS provides on contractors with Federal tax 

delinquencies. The Chief Procurement Officer should also revise the IRSAP PGI to 

specify a required time frame for the reporting to the SDO and include a sample 

reporting format to help ensure that all required information is included. 

IRS PCA Due Date: Dec-2023 

Page 53 
 

APPENDIX 3: TIGTA Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Inspector General for Tax Administration (TIGTA) Recommendations 

Report Title Report Number Issue Date Audit Area TIGTA Recommendation Bureau/Office Implementation Status 

Efforts To Address The Compliance Risk Of 

Underreporting Of S Corporation Officers' 

Compensation Are Increasing, But More 

Action Can Be Taken 

2021-30-042 08/11/2021 Tax Administration and 

Compliance 

The Deputy Commissioner for Services and Enforcement should evaluate the 

benefits of creating controls to identify invalid S corporations and mitigate the 

risk of noncompliance when shareholders are found to be nonresident aliens. 

IRS PCA Due Date: Oct-2024 

Expansion Of Self-Correction For Electronic 

Filers And Other Improvements Could 

Reduce Taxpayer Burden And Costs 

Associated With Tax Return Error 

Resolution 

2021-40-008 12/15/2020 Tax Administration and 

Compliance 

The Commissioner, Wage and Investment Division, should develop processes and 

procedures to retain and provide access to historical ERS data, including actions 

taken by tax examiners. 

IRS On Hold. IRS agreed with the recommendation. Due to 

funding constraints, the recommendation is put on hold. 

The IRS will request programming changes to display 

historical ERS data, including the actions taken by ERS tax 

examiners. As with all programming, enhancements are 

subject to IT resources and other competing IT priorities; 

therefore, IRS cannot provide a date for implementation. 

Due to competing priorities, such as the workload imposed 

by the Inflation Reduction Act, the programming described 

in this recommendation will not be accepted by IT before 

2024 for filing season 2025. The information described in 

the recommendation is already available, but not in the 

consolidated format TIGTA recommends. Its availability at 

this time is complicated and therefore inefficient to use 

during the filing season. Submission Processing (SP) 

continues to search for the methods available to 

accomplish the intent of the recommendation and is 

exploring the use of a utility for audit files created during 

processing by Error Resolution. 

12/4 Update - On hold. The IRS agreed with the 

recommendation. It remains on hold. For filing season 

2024 legislative requirements and programming necessary 

for the operation and maintenance of filing season 2024 

consumed the resources of Information Technogy. 

Programming for this recommendation will be requested 

for filing season 2025. The adoption of the programming is 

subject to constraints of resources and competing 

priorities. 

Page 54 
 

APPENDIX 3: TIGTA Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Inspector General for Tax Administration (TIGTA) Recommendations 

Report Title Report Number Issue Date Audit Area TIGTA Recommendation Bureau/Office Implementation Status 

Additional Security Processes Are Needed 

To Prevent Unauthorized Release Of Tax 

Information Through The Income 

Verification Express Service Program 

2021-45-017 02/16/2021 Information Technology The Commissioner, Wage and Investment Division, should allocate sufficient 

resources to the IVES Program to perform suitability checks that are consistent 

with other IRS programs at the time of enrollment and implement a continuous 

tax compliance check to ensure that they remain suitable for the program. 

IRS On Hold. Software is in development that supports esignature verification. Form 4506-C and its instructions are 

in review for publishing with clear indication of electrionic 

signature usage. Completion is set for January 15, 2023. 

To ensure the master participant listing has E-signature 

declaration entries for all participants, in April 2022 we 

sent request for updating certifications to participants 

missing declaration entries. Once updated, this will be 

used in the EFS software to ensure requestors have Esignature authority/validation. 12/8/22 Additional staffing 

was acquired resulting in completion of the E-Signature 

Audit, Suitability Audit, and Compliance Review for 2022. 

All determination letters were sent to the affected 

participants. We will continue to use detail in the 

appropriate personnel each year to ensure these 

reviews/audits are completed annually. The EFS program 

was updated with the E-Signature indicator for all 

qualifying participants to ensure the processors only 

process qualifying E-Signature requests. 

12/4 Update- preparing release hold PCA and 

implementation PCA. 

Redesign Efforts For Most Taxpayer First 

Act Section 1302 Requirements Were 

Planned Or Completed; However, 

Implementation Schedules And 

Reorganization Plans Need To Be Finalized 

2022-15-031 03/17/2022 Tax Administration and 

Compliance 

The Director, IRS NEXT, should ensure that requests for organizational change are 

properly prepared, submitted, and approved prior to implementing any 

additional changes to the IRS's organizational structure. 

IRS PCA Due Date: Jun-2024 

The Child Tax Credit Update Portal Was 

Successfully Deployed, But Security And 

Process Improvements Are Needed 

2022-27-028 05/18/2022 Tax Administration and 

Compliance 

The Chief Information Officer should ensure that all CTC Update Portal and SADI 

system associated POA&Ms (listed in Appendix II) are completed timely based on 

IRS-defined timelines and processes. 

IRS PCA Due Date: Sept-2024 

Centralized Partnership Audit Regime Rules 

Have Been Implemented; However, Initial 

No-Change Rates Are High And Measurable 

Goals Have Not Been Established 

2022-30-020 03/17/2022 Tax Administration and 

Compliance 

The Commissioner, LB&I Division, should implement a fully systemic method of 

monitoring and verifying pushouts are properly reported on partners' returns. 

IRS PCA Due Date: Oct-2025 

The Administration Of Partial Payment 

Installment Agreements Needs 

Improvement 

2022-30-021 03/16/2022 Tax Administration and 

Compliance 

The Director, Collection Policy, Small Business/Self-Employed (SB/SE) Division, 

should request a change to Computer Paragraph 522, Installment Agreement -

Review Financial Condition, to notify taxpayers that the financial information they 

provide may result in a higher or lower installment amount or no change to their 

installment amount. 

IRS PCA Due Date: Sept-2024 

Page 55 
APPENDIX 3: TIGTA Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Inspector General for Tax Administration (TIGTA) Recommendations 

Report Title Report Number Issue Date Audit Area TIGTA Recommendation Bureau/Office Implementation Status 

The Irs Private Debt Collection Program Has 

Not Effectively Reported All Program Costs 

Or Included Adequate Disclosures 

2022-30-022 03/18/2022 Tax Administration and 

Compliance 

The Chief Financial Officer (CFO) should address the growing balance of $25.8 

million in the Cost of Services Fund, disclose in its Annual Reports to Congress the 

net revenue sent from the PDC program to the General Fund, and determine the 

amount necessary to retain to pay the PCAs without causing further growth in the 

Cost of Services Fund. 

IRS PCA Due Date: Apr-2024 

Fiscal Year 2022 Statutory Review Of 

Disclosure Of Collection Activity With 

Respect To Joint Returns 

2022-30-058 09/14/2022 Tax Administration and 

Compliance 

The Chief, Independent Office of Appeals, should update the Office of Appeals 

IRM to provide guidance on what collection activity must be disclosed and what 

collection activity must not be disclosed to taxpayers who jointly filed returns, 

whether they are married, divorced, or separated and whether or not they have 

mirrored accounts. 

IRS PCA Due Date: Mar-2024 

Fiscal Year 2022 Statutory Review Of 

Disclosure Of Collection Activity With 

Respect To Joint Returns 

2022-30-058 09/14/2022 Tax Administration and 

Compliance 

The Chief, Independent Office of Appeals, should require I.R.C. Sections 

6103(e)(7) and (e)(8) refresher training for all appeals officers and settlement 

officers in Appeals regarding employee requirements to disclose collection 

activity on jointly filed returns when requested from individuals who are no 

longer married or no longer reside in the same household, whether or not they 

have mirrored accounts, and the nondisclosure of prohibited taxpayer 

information. 

IRS PCA Due Date: Mar-2024 

Fiscal Year 2022 Statutory Review Of 

Disclosure Of Collection Activity With 

Respect To Joint Returns 

2022-30-058 09/14/2022 Tax Administration and 

Compliance 

The National Taxpayer Advocate, should update the TAS's IRM 13.1.18, Resolving 

TAS Cases, to provide a cross reference to IRM 13.1.16, Receipt and Assignment 

of TAS Cases, which contains commonly encountered scenarios, explaining what 

collection activity must be disclosed to taxpayers who jointly filed returns, 

whether they are married, divorced, or separated and whether or not they have 

mirrored accounts. 

IRS PCA Due Date: Mar-2024 

Fiscal Year 2022 Statutory Review Of 

Compliance With Legal Guidelines When 

Issuing Levies 

2022-30-061 09/15/2022 Tax Administration and 

Compliance 

The Director, Collection Inventory Delivery and Selection, Small Business/ SelfEmployed Division, should work with the Associate Chief Information Officer, 

Information Technology Applications Development, to ensure that the necessary 

programming changes are made to address the recommendations made in last 

year's review. Furthermore, these changes should be made a high priority 

because this was recommended in the previous report and there is still no plan 

for resolution. 

IRS PCA Due Date: Jun-2024 

Fiscal Year 2022 Statutory Review Of 

Compliance With Legal Guidelines When 

Issuing Levies 

2022-30-061 09/15/2022 Tax Administration and 

Compliance 

The Director, Collection Policy, Small Business/Self-Employed Division, should 

monitor the average processing time of CDP hearing requests and, if warranted, 

outline and make recommendations to revise procedures and/or develop 

automation tools to ensure the timely input of the transaction code. 

IRS PCA Due Date: Jun-2024 

Page 56 
APPENDIX 3: TIGTA Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Inspector General for Tax Administration (TIGTA) Recommendations 

Report Title Report Number Issue Date Audit Area TIGTA Recommendation Bureau/Office Implementation Status 

Fiscal Year 2022 Statutory Review Of 

Compliance With Legal Guidelines When 

Issuing Levies 

2022-30-061 09/15/2022 Tax Administration and 

Compliance 

The Director, Collection Policy, Small Business/Self-Employed Division, should 

ensure that corrective programming is implemented so that the ICS looks for 

existing Centralized Authorization File information, updates the system 

accordingly, and notifies the revenue officer when there is a discrepancy between 

the POA information in the ICS and the Centralized Authorization File. 

IRS PCA Due Date: Jun-2024 

Compliance Efforts Are Needed To Address 

Refund Claims Reported On Form 1139 

That Are Based On The Cares Act Net 

Operating Loss Carryback Provisions 

2022-35-049 08/31/2022 Tax Administration and 

Compliance 

The Commissioner, SB/SE Division, should track and monitor examination results 

for the 25 "still open" examinations of Forms 1120 with reported Net Operating 

Loss (NOL) and an associated Form 1139 reported in Figure 4 of this report, 

excluding Joint Committee Refund cases which currently have specific monitoring 

requirements in place. 

IRS PCA Due Date: Jul-2024 

Compliance Efforts Are Needed To Address 

Refund Claims Reported On Form 1139 

That Are Based On The Cares Act Net 

Operating Loss Carryback Provisions 

2022-35-049 08/31/2022 Tax Administration and 

Compliance 

The Commissioner, SB/SE Division, should use the examination results from 

Recommendation 1 to assess whether to increase the number of examinations of 

Forms 1120 with reported Net Operating Loss (NOL) and an associated Form 

1139. 

IRS PCA Due Date: Feb-2025 

Compliance Efforts Are Needed To Address 

Refund Claims Reported On Form 1139 

That Are Based On The Cares Act Net 

Operating Loss Carryback Provisions 

2022-35-049 08/31/2022 Tax Administration and 

Compliance 

The Commissioner, SB/SE Division should review the examination results and 

computations of proposed NOL adjustments for the 25 "still open" Form 1120 

examinations with associated Forms 1139, as referenced in Figure 4, excluding 

Joint Committee Refund cases which currently have specific review requirements 

in place, to determine if the interim guidance regarding NOLs is being properly 

followed. 

IRS PCA Due Date: Jul-2024 

Increased Availability Of Tax Resources And 

Information For Limited English Proficient 

And Visually Impaired Taxpayers Has 

Enhanced Assistance, But Additional 

Improvements Are Needed) 

2022-40-008 12/21/2021 Tax Administration and 

Compliance 

The Commissioner, Wage and Investment Division, should implement a more 

centralized and structured approach that includes an assessment of factors 

including high-volume notices and letters issued to taxpayers to ensure that 

frequently issued notices and letters as well as those that have significant impact 

on the taxpayer are translated into Spanish. 

IRS PCA Due Date: Dec-2025 

Increased Availability Of Tax Resources And 

Information For Limited English Proficient 

And Visually Impaired Taxpayers Has 

Enhanced Assistance, But Additional 

Improvements Are Needed 

2022-40-008 12/21/2021 Tax Administration and 

Compliance 

The Commissioner, Wage and Investment Division, should establish a process for 

LEP taxpayers to provide feedback on their experience using the OPI service. 

IRS PCA Due Date: Dec-2025 

Page 57 
APPENDIX 3: TIGTA Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Inspector General for Tax Administration (TIGTA) Recommendations 

Report Title Report Number Issue Date Audit Area TIGTA Recommendation Bureau/Office Implementation Status 

Increased Availability Of Tax Resources And 

Information For Limited English Proficient 

And Visually Impaired Taxpayers Has 

Enhanced Assistance, But Additional 

Improvements Are Needed 

2022-40-008 12/21/2021 Tax Administration and 

Compliance 

The Commissioner, Wage and Investment Division, should establish a customer 

satisfaction measurement system to assess the overall satisfaction with OPI 

service. 

IRS PCA Due Date: Dec-2025 

Increased Availability Of Tax Resources And 

Information For Limited English Proficient 

And Visually Impaired Taxpayers Has 

Enhanced Assistance, But Additional 

Improvements Are Needed 

2022-40-008 12/21/2021 Tax Administration and 

Compliance 

The Commissioner, Wage and Investment Division, should establish specific 

performance measures and goals to effectively assess the assistance provided to 

LEP and visually impaired taxpayers. 

IRS PCA Due Date: Dec-2025 

Administration Of The Individual Taxpayer 

Identification Number Program 

2022-40-013 01/26/2022 Improper Payments The Commissioner, Wage and Investment Division, should work with the IRS 

Information Technology organization to ensure that ITIN managers receive 

complete RTS extracts for use in the monthly reviews to identify ITIN applications 

with duplicate entity information or supporting documents. 

IRS PCA Due Date: Aug-2024 

Plans To Close The Austin Tax Processing 

Center Should Be Halted Until Hiring 

Challenges And Substantial Backlogs At 

Remaining Centers Are Addressed 

2022-40-015 02/07/2022 Tax Administration and 

Compliance 

The Deputy Commissioner for Services and Enforcement should identify and 

implement interim solutions that will address the resource constraints currently 

being placed on the Submission Processing function due its backlog. 

IRS PCA Due Date: Mar-2024 

Plans To Close The Austin Tax Processing 

Center Should Be Halted Until Hiring 

Challenges And Substantial Backlogs At 

Remaining Centers Are Addressed 

2022-40-015 02/07/2022 Tax Administration and 

Compliance 

The Commissioner, Wage and Investment Division, should ensure that efforts to 

evaluate and purchase updated or new mail opening/sorting technology are 

timely executed. 

IRS PCA Due Date: Dec-2024 

A Service-Wide Strategy Is Needed To 

Address Challenges Limiting Growth In 

Business Tax Return Electronic Filing 

2022-40-036 05/04/2022 Information Technology The Deputy Commissioner for Services and Enforcement should develop a Servicewide strategy to incorporate all forms for e-filing. This strategy should include 

processes and procedures to compile an accurate and comprehensive list of 

forms not available for e-filing along with prioritization and specific timelines for 

the continued addition of forms for e-filing. 

IRS PCA Due Date: Mar-2024 

Page 58 
APPENDIX 3: TIGTA Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Inspector General for Tax Administration (TIGTA) Recommendations 

Report Title Report Number Issue Date Audit Area TIGTA Recommendation Bureau/Office Implementation Status 

Program And Organizational Changes Are 2022-46-027 03/18/2022 Information Technology The Chief Taxpayer Experience Officer, in conjunction with the Director, IRS NEXT IRS PCA Due Date: Dec-2023 

Needed To Address The Continued Office, should evaluate establishing two distinct IRS programs as part of the IRS 

Inadequate Tax Account Assistance reorganization under the Taxpayer First Act - one dedicated to answering toll-free 

Provided To Taxpayers telephone calls and one dedicated to working Accounts Management inventory -

with adequate staffing to provide appropriate service to taxpayers using each 

channel. 

Program And Organizational Changes Are 2022-46-027 03/18/2022 Information Technology The Commissioner, Wage and Investment Division, should ensure that IRS PCA Due Date: Oct-2024 

Needed To Address The Continued programming is updated to systemically reject electronic submissions of Forms 

Inadequate Tax Account Assistance 2848 and 8821 when missing one of the five essential elements (name, address, 

Provided To Taxpayers signature, etc.) without manually mailing a rejection letter. 

Program And Organizational Changes Are 2022-46-027 03/18/2022 Information Technology The Commissioner, Wage and Investment Division, should develop a process to IRS PCA Due Date: Oct-2024 

Needed To Address The Continued systemically pull all controlled inventory for each Accounts Management site for 

Inadequate Tax Account Assistance the AMIR to ensure consistency, reduce human error, and increase efficiencies. 

Provided To Taxpayers 

Processing Of Recovery Rebate Credit 2022-46-032 05/19/2022 Tax Administration and On June 15, 2021, TIGTA alerted IRS management of its concerns with the IRS PCA Due Date: Mar-2024 

Claims During The 2021 Filing Season Compliance systemic calculation of the allowable RRC amount. TIGTA recommended that IRS 

management review the returns it identified and provide it with any corrective 

actions they intended to take. 

Processing Of Recovery Rebate Credit 

Claims During The 2021 Filing Season 

2022-46-032 05/19/2022 Tax Administration and 

Compliance 

On April 6, 2021, TIGTA alerted IRS management of its concerns regarding Error 

Resolution Function tax examiners incorrectly computing the RRC (see 

management's action in response to Recommendation 1). TIGTA recommended 

the IRS review the returns it identified and take the actions necessary to ensure 

that these taxpayers receive the amount of the RRC they are entitled to receive. 

IRS PCA Due Date: Mar-2024 

Delays In Management Actions Contribute 2022-46-057 09/16/2022 Recovery Programs The Commissioner, Wage and Investment, should ensure that the various IRS PCA Due Date: Jan-2029 

To The Continued Tax Processing Center products and IRS.gov landing pages are updated to reflect acceptable methods for 

Backlogs faxing information to the IRS. 

Page 59 
APPENDIX 3: TIGTA Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Implementation Status of Treasury Inspector General for Tax Administration (TIGTA) Recommendations 

Report Title Report Number Issue Date Audit Area TIGTA Recommendation Bureau/Office Implementation Status 

Delays Continue To Result In Businesses 2022-46-059 08/31/2022 Tax Administration and The Commissioner, Wage and Investment Division, should submit a request for IRS PCA Due Date: Dec-2023 

Not Receiving Pandemic Relief Benefits Compliance the development of a systemic process to identify Form 941-X claims that meet 

referral criteria and alert the Accounts Management employee when processing 

these claims of the need to refer the return to Examination. 

More Should Be Done To Increase Use And 

Availability Of The Irs'S Taxpayer Digital 

Communication Tools 

2023-30-003 11/14/2022 Tax Administration and 

Compliance 

The Deputy Commissioner for Services and Enforcement should ensure that an 

evaluation plan is developed and implemented to thoroughly assess the TDC 

program and its management of the TDC installations. At a minimum, the 

evaluation plan should include clearly stated objectives that measure success 

against well-defined standards and detailed steps for verifying that sufficient 

benefits are being realized in relation to the costs being incurred. 

IRS PCA Due Date: May-2024 

More Should Be Done To Increase Use And 2023-30-003 11/14/2022 Tax Administration and The Deputy Commissioner for Services and Enforcement should develop a IRS PCA Due Date: May-2024 

Availability Of The Irs'S Taxpayer Digital Compliance method by which detailed information is obtained from stakeholders, both 

Communication Tools taxpayers and IRS employees, to determine why users may not be interested in 

TDC installations, what barriers to adoption may exist within the IRS, and how IRS 

employees may be able to support taxpayer adoption. 

Fiscal Year 2023 Biannual Independent 2023-30-005 12/27/2022 Tax Administration and The Director, Collection, Small Business/Self-Employed Division, should ensure IRS PCA Due Date: Jan-2026 

Assessment Of Private Collection Agency Compliance that the IRS does not burden taxpayers in existing payment agreements when 

Performance PCA contracts are ending by developing a solution to continue to service 

taxpayers in active payment arrangements. 

Page 60 
APPENDIX 4 Good Accounting Obligation in Government Act Report for FY 2025 Budget Justification Submission 

Reconciliation with Treasury IGs' Semi-annual Report (SAR) to Congress 

GAO-IG Act Report SAR (September, 2023 issue) 

Reporting Criteria As required by the GAO-IG Act, this report includes 

recommendations that remained unimplemented for one year or 

more from the budget justification submission date. This date for 

the fiscal year 2025 budget is estimated at 1/31/2024, therefore this 

report includes recommendations that remained unimplemented 

since their issuance on or before 1/31/2023. 

As required by the Inspector General Empowerment Act of 2016, SAR includes 

recommendations that remained unimplemented for six months or more from the 

SAR reporting end date. The September 2023 SAR had a reporting end date of 

9/30/2023, and therefore includes all recommendations that remained 

unimplemented since their issuance on or before 3/31/2023. 

System of Records Treasury’s Joint Audit Management Enterprise System Treasury’s Joint Audit Management Enterprise System 

OIG A total 80 recommendations with unimplemented, and 

implemented and awaiting auditor verification 

A total of 159 unimplemented recommendations 

TIGTA A total of 48 unimplemented recommendations A total of 101 unimplemented recommendations 

Page 61 
Abbreviation Description

ACA 

ACS 

ACTC 

AEHR 

AFR 

AMC 

AMS 

ANMF 

AO 

AOTC 

APMA 

APTC 

ARC 

A-SCM 

ASFR 

ASM 

ATAT 

ATIN 

ATO 

BEP 

BLSR 

BOD 

BSA 

BSA/AML 

BSAAG 

BYOD 

CAF 

CAP 

CARS 

CCB 

CCI 

CDFI 

CDP 

CFIUS 

CFO 

CFS 

CFTC 

CHCO 

CI 

CIO 

CIR 

CJ 

CMS 

CO 

COTR 

CSIP 

Affordable Care Act 

Automated Collection System 

Additional Child Tax Credit 

All Events History Report 

Agency Financial Report 

Audit Management Checklist 

Account Management Services 

Automated Non-Master File 

Approving Official 

American Opportunity Tax Credit 

Advance Pricing and Mutual Agreement Program 

Advanced Premium Tax Credit 

Administrative Resource Center 

Attachment A-Security Control Matrix 

Automated Substitute For Return 

Assistant Secretary for Management 

Abusive Tax Avoidance Transactions 

Adoption Taxpayer Identification Number 

Authority to Operate 

Bureau of Engraving and Printing 

Service Baseline Security Requirements 

Business Operating Division 

Bank Secrecy Act 

Bank Secrecy Act/Anti-Money Laundering 

Bank Secrecy Act Advisory Group 

Bring Your Own Device 

Centralized Authorization File 

Compliance Assurance Process 

Central Accounting Reporting System 

Change Control Board 

Centralized Case Intake 

Community Development Financial Institutions 

Collection Due Process 

Committee on Foreign Investment in the United States 

Chief Financial Officer 

Consolidated Financial Statements of the U.S. Government 

Commodity Futures Trading Commission 

Chief Human Capital Officer 

Criminal Investigation 

Chief Information Officer 

Collections Information Repository 

Congressional Justification 

Centers for Medicare & Medicaid Services 

Certifying Officer 

Contracting Officer's Technical Representative 

Cybersecurity Strategy and Implementation Plan 

APPENDIX 5: Glossary of Abbreviations 

Page 62 
Abbreviation Description

CSR 

CTC 

DAIMS 

DAR 

DASHR/CHCO 

DATA Act 

DC 

DCA 

DCAA 

DCFO 

DCOI 

DHS 

DIU 

DLP 

DO 

Dodd-Frank Act 

DOE 

DOL 

E OPF 

EA 

ECM 

EEFax 

EGRPRA 

EIN 

EITC 

EITI 

ELC 

EO 

EPA 

ERS 

ESP 

EUSS 

EZ/EC 

FA 

FAA 

FABS 

FARS 

FATCA 

FATF 

FBAR 

FCD-1 

FDIC 

FEMA 

FFATA 

FFI 

Customer Service Representatives 

Child Tax Credit 

DATA Act Information Model Schema 

Data-at-Rest 

Deputy Assistant Secretary for Human Resources and Chief Human 

Capital Officer 

Digital Accountability And Transparency Act 

Defined Contribution 

Georgia Department of Community Affairs 

Defense Contract Audit Agency 

Deputy Chief Financial Officer 

Data Center Optimization Initiative 

Department of Homeland Security 

Data-in-Use 

Data Loss Prevention 

Treasury Departmental Offices 

Dodd-Frank Wall Street Reform and Consumer Protection Act 

Department of Energy 

Department of Labor 

electronic Official Personnel Folders 

Enterprise Architecture 

Enterprise Case Management 

Enterprise e-Fax 

Economic Growth and Regulatory Paperwork Reduction Act 

Employer Identification Number 

Earned Income Tax Credit 

Enterprise Information Technology Infrastructure 

Enterprise Life Cycle 

Exempt Organizations 

Environmental Protection Agency 

Error Resolution System 

Enterprise Standards Profile 

End User Systems and Services 

Empowerment Zone and Enterprise Community program 

Financial Assistance 

Federal Agency Agreement 

Financial Assistance Broker Submission 

Treasury-wide Financial Analysis and Reporting System 

Foreign Account Tax Compliance Act 

Financial Action Task Force 

Report of Foreign Bank and Financial Accounts 

Federal Continuity Directive - 1 

Federal Deposit Insurance Corporation 

Federal Emergency Management Agency 

Federal Funding Accountability and Transparency Act 

Foreign Financial Institution 

APPENDIX 5: Glossary of Abbreviations 

Page 63 
Abbreviation Description

FinCEN 

Fiscal Service 

FISMA 

FITARA 

FMSS 

FMU 

FMV 

FPA 

FPDS-NG 

FSOC 

FTC 

FTE 

FUTA 

GAAP 

GAO 

GPC 

GPRA 

GPRAMA 

GSA 

GSS 

GWC 

HAMP 

HCTC 

HFA 

HHS 

HUD 

HVA 

IC 

IC PKI 

ICMM 

ICO 

ICT 

IDD 

IDRS 

IDS 

IDT 

IG 

IGA 

IMF 

IP PIN 

IPIA 

IRA 

IRC 

IRM 

IRM 

IRS 

Financial Crimes Enforcement Network 

Bureau of the Fiscal Service 

Federal Information Security Modernization Act 

Federal Information Technology Acquisition Reform Act 

Facilities Management and Support Services 

Financial Market Utility 

Fair Market Value 

Federal Program Agency 

Federal Procurement Data System-Next Generation 

Financial Stability Oversight Council 

Federal Trade Commission 

Full-Time Equivalents 

Federal Unemployment Tax Act 

Generally Accepted Accounting Principles 

U.S. Government Accountability Office 

Government Purchase Card 

Government Performance and Results Act 

GPRA Modernization Act 

General Services Administration 

General Support System 

Government-Wide Cash 

Home Affordable Modification Program 

Health Coverage Tax Credit 

Housing Finance Agency 

Department of Health and Human Services 

Department of Housing and Urban Development 

High Value Assets 

Intelligence Community 

Intelligence Community Public Key Infrastructure 

International Compliance Management Model 

Input Correction Operation 

Image Control Team 

Interface Definition Document 

Integrated Data Retrieval System 

Inventory Delivery System 

Identity Theft 

Inspector General 

Intergovernmental Agreement 

Individual Master File 

Identity Protection Personal Identification Numbers 

Improper Payments Information Act 

Individual Retirement Account 

Internal Revenue Code 

Information Resources Management 

Internal Revenue Manual 

Internal Revenue Service 

APPENDIX 5: Glossary of Abbreviations 

Page 64 
Abbreviation Description

IRSAP PGI 

ISAC 

ISCP 

ISRP 

ISS 

ISSO 

IT 

ITIN 

IVES 

JAC 

JAMES 

JFICS 

KISAM 

KISAM-AM 

LAN 

LB&I 

LBS 

LDAP 

LDC 

LEP 

LERN 

LIHTC 

LLC 

LPTS 

MAP 

MeF 

MHA 

Mint 

MOU 

MSSS 

MYIP 

NAP 

NFA 

NICE 

NIST 

NIST SP 

NMF 

NMTC 

NRC 

NRP 

NSS 

NTA 

NTRCP 

OAR 

OBT 

IRS Acquisition Policy and Procedures Guidance and Information 

Information Sharing and Analysis Center 

Information System Contingency Plan 

Integrated Submission and Remittance Processing 

Publication Information System Security 

Information System Security Office 

Information Technology 

Individual Taxpayer Identification Number 

Income Verification Express Service 

JAMES Audit Coordinator 

Joint Audit Management Enterprise System 

Judgment Fund Internet Claim System 

Knowledge Incident/Problem Service Asset Management 

Knowledge Incident Problem Service Asset Management - Asset 

Management (module) 

Local Area Network 

Large Business and International division 

Large Bank Supervision 

Lightweight Directory Access Protocol 

Lead Development Center 

Limited-English proficiency 

Labor/Employee Relations and Negotiations 

Low-Income Housing Tax Credit 

Limited Liability Company 

Linguistics, Policy, Tools, & Services 

Mutual Agreement Procedure 

Modernized e-File processing system 

Making Home Affordable 

The United States Mint 

Memorandum of Understanding 

Mainframes and Servers Services and Support 

Multiyear Implementation Plan 

National Account Profile 

National Futures Association 

National Initiative for Cybersecurity Education 

National Institute of Standards and Technology 

National Institute of Standards and Technology Special Publication 

Non–Master File system 

New Markets Tax Credit 

Nuclear Regulatory Commission 

National Research Program 

National Security Systems 

National Taxpayer Advocate 

National Tip Reporting Compliance Program 

Outreach, Assessment, and Reporting 

Office of Budget and Travel 

APPENDIX 5: Glossary of Abbreviations 

Page 65 
Abbreviation Description

OCC 

OES 

OFAC 

OFR 

OIA 

OIG 

OLS 

OMB 

OPI 

OPM 

OSP 

OSSP 

P&E 

PAC 

PACER 

PAM 

PBGC 

PCA 

PCLIA 

PDC 

PDS 

PGLD 

PIAMS 

PII 

PIR 

PMO 

PN 

POA&M 

PPACA 

PRISM 

PTC 

PVS 

QRM 

RAAS 

RC 

Recovery Act 

RESTORE Act 

RFA 

RICS 

ROI 

RRP 

RSN 

RTS 

SA&A 

SAM 

Office of the Comptroller of the Currency 

Outside Employment System 

Office of Foreign Assets Control 

Office of Financial Research 

Office of Intelligence and Analysis 

Office of the Inspector General 

Office of Online Services 

Office of Management and Budget 

Over-the-Phone Interpreter 

Office of Personnel Management 

Office of Security Program 

Office of Special Security Programs 

Property and Equipment 

Program Action Case 

Payments, Claims, and Enhanced Reconciliations 

Payment Authorization Manager 

Pension Benefit Guaranty Corporation 

Planned Corrective Action 

Privacy and Civil Liberties Impact Assessment 

Private Debt Collection 

Personal Identity Verification Data Synchronization 

Privacy, Governmental Liaison and Disclosure 

Privacy Impact Assessment Management System 

Personally Identifiable Information 

Payment Information Repository 

Program Management Office 

Plan Number 

Plan of Action and Milestones 

Patient Protection and Affordable Care Act 

Preparer Risk Identification and Selection Model 

Premium Tax Credit 

Processing Validation Section 

Qualified Residential Mortgage 

Research, Applied Analytics, And Statistics 

Renewal Community Program 

American Recovery and Reinvestment Act 

Resources and Ecosystems Sustainability, Tourist Opportunities, and 

Revived Economies of the Gulf Coast States Act 

Regulatory Flexibility Act 

Return Inventory Classification System 

Return On Investment 

Return Review Program 

Refund Schedule Number 

Real-Time System 

Security Assessment and Authorization 

System for Award Management 

APPENDIX 5: Glossary of Abbreviations 

Page 66 
Abbreviation Description

SAM 

SAO 

SAR 

SB/SE 

SBA 

SBU 

SCC 

SCC 

SCRO 

SD 

SDO 

SLA 

SOP 

SPS 

SRO 

SSA 

SSN 

SSP 

STARS 

TAS 

TCIS 

TCJA 

TD P 

TDI 

TDP 

TE/GE 

TFFC 

TFI 

TIER 

TIGTA 

TIN 

TMA 

TPSO 

TRIA 

TSS 

TWAI 

UD 

UIL 

UPS 

USCA 

USPS 

UWR 

VA 

VIN 

VITA 

W&I 

Software Asset Management 

Senior Accountable Official 

Semi-annual Report to Congress 

Small Business/Self-Employed division 

Small Business Administration 

Sensitive But Unclassified 

Sector Coordinating Council 

IRS Service Center Campus 

Security Regulatory Compliance Operations 

Segregation of Duties 

Suspension and Debarment Official 

Service Level Agreement 

Standard Operating Procedures 

Secure Payment System 

Self-Regulatory Organization 

Social Security Administration 

Social Security Numbers 

System Security Plan 

Scheme Tracking and Referral System 

Taxpayer Advocate Service 

Treasury Check Information System 

Tax Cuts and Jobs Act 

Treasury Directive Publication 

Taxpayer Delinquency Investigation 

Testing Designated Position 

Tax Exempt and Government Entities 

Office of Terrorist Financing and Financial Crimes 

Office of Terrorism and Financial Intelligence 

Treasury Information Executive Repository 

Treasury Inspector General for Tax Administration 

Taxpayer Identification Number 

Treasury Managed Accounts 

Third Party Settlement Organization 

Terrorism Risk Insurance Act 

Telecommunications Systems and Support 

Treasury Web Application Infrastructure 

Undelivered 

Uniform Issue List 

U.S. Persons 

U.S. Competent Authority 

United States Postal Service 

Unified Work Request 

Department of Veterans Affairs 

Vehicle Identification Number 

Volunteer Income Tax Assistance 

Wage and Investment 

APPENDIX 5: Glossary of Abbreviations 

Page 67 
Abbreviation Description

WAN Wide Area Network 

WebTA Web Time and Attendance 

WHCS Withholding Compliance System 

WRMS Work Request Management System 

APPENDIX 5: Glossary of Abbreviations 

Page 68