The Indian Tribal Government Function Needs to Strengthen Internal Controls and Performance Measures.

The Commissioner, Tax Exempt/Government Entities Division, should develop guidelines to provide adequate separation of Indian Tribal Government specialists’ duties where resources allow or develop alternative control activities that effectively leverage limited resources to address potential risks.

The Commissioner, Tax Exempt/Government Entities Division, should establish additional internal controls for documenting, tracking, and reporting of all potential fraud submissions received by the Indian Tribal Government function regardless of referral development.

The Commissioner, Tax Exempt/Government Entities Division, should ensure that Outreach and Education (O&E) management oversees and complies with reporting and approval requirements for O&E events, ensure that O&E activity data are complete and reliable by developing a single inventory control system to electronically track and report O&E event data and documentation, and reinstitute reporting and documenting feedback from completed O&E events, e.g., Form 14380-A, to capture facts that support and inform future O&E decisions.

The Commissioner, Tax Exempt/Government Entities Division, should routinely obtain Indian Tribal Government taxpayer feedback and use the results to measure and improve the program.

The Commissioner, TE/GE Division, should revise and report ITG performance measures to include the business results for Outreach and Education (O&E) and taxpayer assistance efforts and establish an objective methodology to assess the effectiveness of O&E events.