Financial Audit: IRS's Fiscal Years 2013 and 2012 Financial Statements

[摘要] A letter report issued by the Government Accountability Office with an abstract that begins "In GAO’s opinion, the Internal Revenue Service’s (IRS) fiscal years 2013 and 2012 financial statements are fairly presented in all material respects. However, in GAO’s opinion, IRS did not maintain effective internal control over financial reporting as of September 30, 2013, because of a continuing material weakness in internal control over unpaid tax assessments. GAO’s tests of IRS’s compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements detected no reportable instances of noncompliance in fiscal year 2013."

[发布日期] 2013-12-12 [发布机构] United States. Government Accountability Office.

[关键词] Government accountability -- United States.;auditing and financial management;tax policy and administration;financial audit;letter report