Improved Controls Are Needed to Account for the Return of Contractor Employee Identification Cards.

The Chief, Agency-Wide Shared Services, should develop a process to provide reasonable assurance that Smart ID card serial numbers are documented on Forms 13716-A and destruction logs when contractor employees separate, retain this documentation to enable reconciling unreturned Smart ID cards, and require managers to assure this process is followed.

The Chief, Agency-Wide Shared Services, should perform follow-up work on separated contractor employees who, according to access logs, accessed an IRS computer or facility after separation. If it is determined that a contractor employee accessed an IRS computer or facility when they were no longer authorized to make such accesses or someone else was inappropriately using a separated contractor employee's identification to access systems or facilities, this information should be referred to the Treasury Inspector General for Tax Administration Office of Investigations.