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Breadcrumb

Improved Controls Are Needed to Ensure That Corrective Actions for Reported Information Technology Weaknesses Are Documented and Fully Implemented Prior to Closure

Report Information

Date Issued
Report Number
2018-20-063
Report Type
Audit
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0

Recommendations

The Chief Financial Officer (CFO) should ensure that complete descriptions of the specific actions taken to close PCAs are documented on Forms 13872.

The Chief Financial Officer (CFO) should ensure that sufficient supporting documentation is uploaded to the JAMES to support PCA closure.

The Chief Financial Officer (CFO) should ensure that the Internal Revenue Manual and instructions for Form 13872 are updated so that both the manager responsible for implementing the PCA and the executive responsible for the PCA are required to approve Form 13872 supporting the PCA's closure.

The Chief Information Officer (CIO) should ensure that the prematurely closed PCAs are reopened and monitored until fully implemented.