FINANCIAL AUDIT: IRS' Fiscal Year 2000 Financial Statements
Abstract
The accompanying report presents the results of our audit of the financial statements of the Internal Revenue Service (IRS) as of and for the fiscal year ending September 30, 2000. Our audit was required by the Chief Financial Officers Act of 1990, as expanded by the Government Management Reform Act of 1994. This report contains our (1) unqualified opinion on IRS financial statements, (2) opinion that internal controls at IRS as of September 30, 2000, were not effective, and (3) report on IRS noncompliance with two provisions of laws and regulations that we tested and IRS financial management systems lack of substantial compliance with the requirements of the Federal Financial Management Improvement Act of 1996.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 01, 2001
- Accession Number
- ADA387382
Entities
Organizations
- United States Government Accountability Office