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Additional Actions Are Needed to Improve Controls Over Manual Refund Processing

Report Information

Date Issued
Report Number
2024-400-017
Report Type
Audit
Joint Report
No
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

The Commissioner, Wage and Investment Division, should develop a process to ensure that employees are not allowed to initiate manual refunds without the required training and that employees with sensitive roles are properly added to the Restricted Command Code Access List in a timely manner.

The Commissioner, Wage and Investment Division, should develop a process that ensures that the requestor and approver SEIDs for manual refunds on the Master File are not the same and are valid SEIDs.

Develop a process that tracks the requestor and approver SEIDs for manual refunds on the Non-Master File and ensure that they are not missing, are not the same, and are valid SEIDs.

We notified IRS management of our concerns on July 5, 2023 and recommended that the applicable internal guidance on the new dollar threshold for submitting Forms 3753 be updated and communicated to all employees.