IRS's Budget Justification: Options for Structure and Content
Abstract
Each year, as part of the Department of the Treasury's (Treasury) budget request, the Internal Revenue Service (IRS) submits to the Congress a congressional justification (CJ), a document justifying the dollars and number of staff positions that it is requesting. For fiscal year 2002, IRS asked for about $9.4 billion and about 101,000 full-time-equivalent (FTE) staff positions. The House Committee on Appropriations' July 23, 2001, report on Treasury's fiscal year 2002 budget request expressed concern about the information in IRS's CJ and asserted that other types of information and presentations would better help the committee evaluate IRS's budget. In that light, you asked us to identify ways to improve the usefulness of IRS's CJ information. As agreed with your office, our objectives were to (1) determine whether Treasury and Office of Management and Budget (OMB) guidance allow flexibility in the structure and content of IRS's CJ and (2) identity a range of options to display IRS's appropriation request and additional data that can be included in the CJ, or in a supplement to it, that would help congressional decision makers consider IRS's request.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jul 08, 2002
- Accession Number
- ADA405488
Entities
Organizations
- United States Government Accountability Office