Financial Audit: IRS's Fiscal Years 2001 and 2000 Financial Statements
Abstract
The accompanying report presents the results of our audits of the financial statements of the Internal Revenue Service (IRS) as of and for the fiscal years ending September 30, 2001, and 2000. Our audits were 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 opinions on IRS's financial statements, (2) opinion that IRS's internal controls were not effective as of September 30, 2001, and (3) report on IRS's noncompliance with one provision of laws and regulations that we tested and IRS's 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
- Feb 01, 2002
- Accession Number
- ADA399466
Entities
Organizations
- United States Government Accountability Office