Court filing
TIGTA Interim Report 2021-16-026 — Status of IRS Coronavirus Response Funding
Record facts
| Court | Treasury Inspector General for Tax Administration (TIGTA) |
|---|---|
| Filed | 2021-05-05 |
Summary
An interim audit report issued by the Treasury Inspector General for Tax Administration on May 5, 2021, Report Number 2021-16-026, addressed to the Commissioner of Internal Revenue. It evaluates controls over the $765.7 million in appropriated funds the IRS received for its coronavirus response, made up of $750.7 million under the CARES Act and $15 million under the Families First Coronavirus Response Act. The report states that as of September 30, 2020 the IRS had spent $438.5 million, with $327.2 million still available, and that the IRS submitted an initial spend plan to Congress on May 27, 2020 identifying 12 requirement areas. It finds that the IRS did not provide Congress a quarterly expenditure report through June 30, 2020 as required and that a later update identified 18 spending requirements. TIGTA lists three areas for improved tracking and makes no recommendations.
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Interim Report – Status of
Coronavirus Response Funding
May 5, 2021
Report Number: 2021-16-026
TIGTACommunications@tigta.treas.gov | www.treasury.gov/tigta
TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION
HIGHLIGHTS: Interim Report – Status of Coronavirus Response Funding
Interim Audit Report issued on May 5, 2021
Report Number 2021-16-026
Why TIGTA Did This Audit
This audit is one in a series of
audits being conducted by TIGTA
as part of our oversight role of
the IRS’s response to the
coronavirus pandemic, including
implementation of the applicable
Coronavirus Aid, Relief, and
Economic Security Act provisions.
Our overall objective was to
evaluate controls implemented by
the IRS to ensure that the
$765.7 million in appropriated
funds received for its coronavirus
response is adequately tracked
and used only for the intended
purpose.
TIGTA is issuing this interim audit
report to provide information
about the status of the IRS’s
coronavirus response funding as
of September 30, 2020. TIGTA
plans to issue a subsequent
report in Fiscal Year 2022 that will
supplement the information in
this report.
Impact on Taxpayers
The IRS received $765.7 million
for its coronavirus response
efforts. Key components of the
response include issuing
Economic Impact Payments to
provide Americans with economic
relief and funding IRS programs
that focus on helping taxpayers
understand and meet their tax
obligations.
What TIGTA Found
As of September 30, 2020, the IRS spent $438.5 million of the
$765.7 million in appropriated funds it received for its coronavirus
response, with $327.2 million still available for use. TIGTA found that
the IRS provided an initial spend plan to Congress, as required,
describing its planned use of the $765.7 million in coronavirus
funding. The IRS did not, however, provide Congress a quarterly
report of its coronavirus response funding expenditures through
June 30, 2020, as required. The first quarterly spending report
provided to Congress was through September 30, 2020. The IRS
stated that ongoing discussions with the Department of the Treasury
over what information should be included in the spending report
caused the delay in its quarterly reporting.
The IRS advised us that, although the initial spend plan provided to
Congress specified the need for 5,020 additional full-time equivalent
(FTE) employees, in general, the employees who worked in support of
the coronavirus response in FY 2020 were preexisting employees. In
the IRS’s September 30, 2020, spend plan update, the IRS increased
its total FTE estimate for its coronavirus response efforts from
5,020 FTEs to 5,404 FTEs. The IRS also advised us that, through hiring
or devoting current employees to coronavirus response efforts, it has
dedicated 2,144 FTE of the 5,404 total FTEs estimated it would need.
The initial spend plan submitted by the IRS on May 27, 2020,
identified 12 overall requirement areas in which the funds would be
used and included a cost estimate for each requirement area in total
and by fiscal year. Examples of the requirement areas include
funding needed for increased call volumes, printing and mailing
of notices, and system and programming updates. The
September 30, 2020, spending report and updated spend plan
identified 18 spending requirements, an increase of six from the
initial spend plan and included a requirement area for employee
awards and overtime. However, the spending report provided to
Congress only reported actual expenditures at the appropriation
level, not by the 18 requirement areas.
During its ongoing work, TIGTA identified three areas in which the
IRS could improve tracking of its coronavirus response funding.
Specifically, the IRS should consider reporting actual expenditures by
requirement area and report FTEs budgeted and dedicated by
requirement area. In addition, the IRS should update the employee
awards and overtime budget amount reported to include all
budgeted funds for this activity. The IRS’s spend plan currently
underestimates these costs because the calculation does not include
all previously budgeted funds for this activity.
What TIGTA Recommended
This report was prepared to provide interim information only.
Although TIGTA has included preliminary observations and areas for
IRS consideration, TIGTA is not making any recommendations at this
time.
U.S. DEPARTMENT OF THE TREASURY
WASHINGTON, D.C. 20220
TREASURY INSPECTOR GENERAL
FOR TAX ADMINISTRATION
May 5, 2021
MEMORANDUM FOR: COMMISSIONER OF INTERNAL REVENUE
FROM:
Michael E. McKenney
Deputy Inspector General for Audit
SUBJECT:
Interim Audit Report – Status of Coronavirus Response Funding
(Audit # 202010625)
This report presents the results of our review to evaluate controls implemented by the Internal
Revenue Service (IRS) to ensure that the $765.7 million in appropriated funds received for its
coronavirus response is adequately tracked and used only for the intended purpose. This audit
has two phases, and this is the interim report on the status of the IRS’s coronavirus response
funding as of September 30, 2020.1 This review is part of our Fiscal Year 2021 Annual Audit
Plan and addresses the major management and performance challenge of Responding to the
COVID-19 Pandemic.
This report was prepared to provide information only. Therefore, we made no
recommendations in the report. However, we provided IRS management officials with an
advance copy of this report for review and comment prior to issuance.
Copies of this report are also being sent to the IRS managers affected by the report information.
If you have any questions, please contact me or Heather Hill, Assistant Inspector General for
Audit (Management Services and Exempt Organizations).
1 We are issuing this interim audit report to provide information on the status of the IRS’s coronavirus response
funding as of September 30, 2020. A subsequent report is planned for issuance in Fiscal Year 2022 that will
provide updates to the information in this report and the status of the IRS’s coronavirus response funding as of
September 30, 2021, as well as the controls over the funds.
Interim Report – Status of Coronavirus Response Funding
Table of Contents
Background .....................................................................................................................................Page 1
Results of Review .......................................................................................................................Page 2
Status of Coronavirus Response Funding ...................................................................Page 2
Preliminary Observations ..................................................................................................Page 9
Appendices
Appendix I – Detailed Objective, Scope, and Methodology ................................Page 11
Appendix II – Abbreviations .............................................................................................Page. 13
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Interim Report – Status of Coronavirus Response Funding
Background
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act)1 was enacted on
March 27, 2020, and is the largest economic rescue package in U.S. history, providing for
more than $2 trillion in economic relief. The Act was passed in response to the Coronavirus
Disease 2019 (COVID-19) outbreak and its impact on the economy, public health, State and
local governments, individuals, and businesses.
As part of the CARES Act, Title II and Title V, the Internal Revenue Service (IRS) received
$750.7 million in appropriated funds for spending related to its coronavirus response.2 In
addition, the IRS received an additional $15 million as part of emergency supplemental
appropriations for Fiscal Year (FY) 2020 under the Families First Coronavirus Response Act, for a
total of $765.7 million.3 The IRS has the option of using CARES Act funds in either FY 2020 or
FY 2021, while Families First Coronavirus Response Act funds can be spent through FY 2022.
Congress allocated the funding within these acts to the IRS Taxpayer Services, Enforcement, and
Operations Support appropriations. The Taxpayer Services appropriation provides funding for
programs that focus on helping taxpayers understand and meet their tax obligations, while the
Enforcement appropriation supports the IRS’s examination and collection efforts. The
Operations Support appropriation provides funding for functions that are essential to the overall
operation of the IRS, such as infrastructure and information services.
One of the significant CARES Act provisions involved the IRS issuing recovery rebates, also
referred to as Economic Impact Payments (EIP), of $1,200 per individual ($2,400 to couples filing
a joint return) and $500 for each qualifying dependent. The payments were to be issued to all
U.S. residents with income below certain threshold amounts who met certain other criteria, such
as having a work-eligible Social Security Number.4
The CARES Act also included a requirement that a spend plan must be submitted to Congress
detailing the expected use of coronavirus response funding, and agencies that received the
funding are required to submit quarterly reports to Congress detailing the actual expenditure of
coronavirus response funding. Finally, transfers of funding between appropriations require
advance Congressional notification. Figure 1 illustrates the process the IRS used in reporting on
the funding it received for the Coronavirus response.
1 Pub. L. No. 116-136 (Mar. 27, 2020).
2 Funding was designated for Taxpayer Services, Enforcement, Operations Support, and an Administrative Provision.
Funds will remain available until September 30, 2021.
3 Pub. L. No. 116-127 (Mar. 18, 2020).
4 Congress later passed the Consolidated Appropriations Act, 2021 (Including Coronavirus Stimulus & Relief) that
provided for an additional EIP of $600 to eligible individual taxpayers. Pub. L. No. 116-260 (Dec. 27, 2020).
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Interim Report – Status of Coronavirus Response Funding
Figure 1: Process Used in Reporting on Coronavirus Response Funding
Source: Treasury Inspector General for Tax Administration (TIGTA) analysis of the CARES Act and
Families First Coronavirus Response Act.
This audit is one in a series of audits being conducted by TIGTA as part of our oversight role of
the IRS’s response to the coronavirus pandemic, including implementation of the applicable
CARES Act provisions.5 TIGTA is issuing this interim audit report to provide information about
the status of coronavirus response funding received by the IRS as of September 30, 2020. We
plan to issue a subsequent report later in FY 2022. This subsequent report will provide updates
to the information in this report as well as more specific information on how the IRS used the
funding it received for its Coronavirus response efforts.
Results of Review
Status of Coronavirus Response Funding
As of September 30, 2020, the IRS spent $438.5 million of the $765.7 million in appropriated
funds it received for its coronavirus response, with $327.2 million still available for use. We
found that the IRS provided an initial Coronavirus Response Discretionary Spend Plan (hereafter
referred to as a “spend plan”) to Congress, as required, describing its planned use of the
$765.7 million in coronavirus funding it received. The IRS also provided weekly updates to the
Office of Management and Budget on the amount of coronavirus response funding spent.
Coronavirus funding spend plan provided in May 2020
The IRS submitted a plan to Congress on May 27, 2020, detailing how it intended to spend the
$767.5 in Coronavirus funding it received. The IRS did not, however, provide Congress a
quarterly report of its actual coronavirus response funding expenditures (hereafter referred to as
a “spending report”) through June 30, 2020, as required. The first quarterly spending report
provided to Congress was through September 30, 2020. This report was provided in
December 2020 and also included an updated spend plan. The IRS advised us that ongoing
discussions with the Department of the Treasury over what information should be included in
the spending report caused the delay in its quarterly reporting. The IRS’s budget monitoring
5 TIGTA, 2021 Annual Audit Plan.
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Interim Report – Status of Coronavirus Response Funding
also included providing weekly status reports to the Office of Management and Budget
summarizing spending of coronavirus response funds.
The spend plan submitted by the IRS on May 27, 2020,
identified 12 overall requirement areas in which the
funds would be used and included a cost estimate for
each requirement area in total and by fiscal year. The
requirement areas included:
1. Service Calls and Taxpayers Support
($222.4 million) – costs associated with funding
3,375 full-time equivalent (FTE) employees
(which includes hiring 975 FTEs in 2020) to
process increased taxpayer call volumes primarily related to EIPs.6
2. Printing, Postage, and Information Notices for the Stimulus Rebate ($137 million) – costs
associated with sending notices to taxpayers eligible for EIPs.
3. Programming, Applications, Systems ($130 million) – costs associated with system and
programing changes needed to support various tax law changes related to the CARES
Act, including those needed to issue to EIPs.
4. Stimulus Return Processing ($90 million) – costs associated with funding 1,215 FTEs
needed to process increased return filings as a result of various tax law changes in the
CARES Act and to address the extended return filing date.
5. Verification and Collection ($70.5 million) – costs associated with funding 400 FTEs
(which includes hiring 240 FTEs) to perform compliance activities addressing tax law
changes related to the CARES Act.
6. Paper Check Issuance ($38 million) – costs associated with mailing paper EIP checks.
7. Continuity of Operations ($35 million) – costs associated with purchasing laptops,
wireless devices, and software licenses in support of employee telecommuting.
8. Other Needs ($21.6 million) – costs associated with ensuring that facilities are safe for IRS
employees, enhancing employee electronic learning, and issuing contracts to address
various aspects of the IRS’s coronavirus response efforts.
9. Printing, Postage, and Information Notices for the Form 941, Employers Quarterly
Federal Tax Return ($10 million) – costs associated with issuing, printing, and mailing
informational notifications addressing the various tax law changes related to the
CARES Act.
10. Forms and Publications ($6 million) – costs associated with interpreting provisions and
updates to forms and publications. This work includes recovery efforts related to work
that was delayed due to the coronavirus.
6 An FTE is a measure of labor hours in which one FTE is equal to eight hours multiplied by the number of
compensable days in a particular fiscal year.
The IRS noted in its spend plan
that, in developing cost estimates,
it considered its prior experience in
making payments of $600 to
qualifying Americans per the
Economic Stimulus Act of 2008.
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Interim Report – Status of Coronavirus Response Funding
11. Taxpayer Advocate ($3.2 million) – costs associated with funding 30 FTEs to help
taxpayers resolve issues arising from various tax law changes related to the coronavirus
response.
12. Program Management ($2 million) – costs associated with developing an overall strategy
to ensure that the IRS implements the various tax provisions and significant changes
related to the coronavirus response
The IRS noted in its spend plan that, in developing cost estimates, it considered its prior
experience of making payments of $600 to qualifying Americans per the Economic Stimulus Act
of 2008.7 The IRS relied on that experience when developing cost estimates for the CARES Act
EIP, including how demand for toll-free services would increase and how many notices the IRS
would provide to taxpayers. Staffing for its examination and collection efforts were determined
by reviewing the law and creating staffing estimates based on how taxpayers could potentially
misuse the various credits and payments.
Several spend plan revisions were needed
Shortly after submitting its original spend plan, the IRS notified Congress on June 18, 2020, that
it intended to amend its spend plan to reallocate approximately $19 million from the Operations
Support appropriation to the Taxpayer Services ($6 million) and Enforcement ($13 million)
appropriations. The reallocation was due to the reduction in planned mailing costs because the
initial estimate anticipated sending two notices for the EIPs. However, the IRS subsequently
determined that only a single notice was required to inform taxpayers about the EIP. The
reallocated $19 million was to be used to expand fraud and identity theft detection and for
special act awards, retention incentives, and overtime pay.
On September 15, 2020, the IRS again notified Congress that it intended to amend its spend
plan. The purpose of this amendment was to reallocate approximately $11.8 million from the
Taxpayer Services ($2.9 million) and Enforcement ($8.9 million) appropriations back to the
Operations Support appropriation. The reallocation was due to a reduction in estimated costs
associated with employee awards. The $11.8 million reallocated to Operations Support was
primarily to be used for information technology labor costs.
Figure 2 below is a summary, by appropriation, indicating the IRS’s spend plan amounts,
revisions, and funds remaining as of September 30, 2020.
7 Pub. L. No. 110-185, 122 Stat. 613 (Feb. 10, 2008).
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Interim Report – Status of Coronavirus Response Funding
Figure 2: IRS FY 2020 Coronavirus Response Spending by Appropriation
Source: IRS September 30, 2020 spending report and updated spend plan. Information presented may
not sum due to rounding.
The IRS spent more than one-half of Coronavirus Response funding as of the end of FY
2020
The IRS reported in its September 30, 2020, quarterly spending report and updated spend plan
to Congress that it spent $438.5 million (57 percent) of the $765.7 million appropriated funds it
received for its coronavirus response, with $327.2 million still available for use. The quarterly
report also provided updated information on the IRS requirement area budget estimates. The
September 30, 2020, updated spend plan identified 18 requirement areas, an increase of six
from the May 27, 2020, initial spend plan. The six new or expanded requirement areas were:
1. Vendor Support ($25 million) – costs associated with printing and mailing approximately
36 million backlogged and deferred notices to taxpayers.
2. Special Act/Retention Incentive and Overtime ($8.4 million) – costs associated with
providing retention incentives and special act awards to employees who voluntarily came
back to work on-site to support critical functions and critical positions requiring physical
presence in IRS facilities. In addition, the IRS is paying overtime to employees who
directly support coronavirus response activities.
3. Expand Fraud and ID Theft ($8.3 million) – costs associated with enhancing the IRS’s
ability to analyze entities with employment tax requirements and filings in order to
identify patterns of noncompliance and optimize case selection activities.
4. IT Additional Labor Needs ($8 million) – costs associated with critical CARES Act
information technology projects to continue without delay or diverting resources from
other essential information technology needs.
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Interim Report – Status of Coronavirus Response Funding
5. EIP Outreach ($4.3 million) – costs associated with issuing a notice to eligible taxpayers
of EIPs who have not otherwise filed a claim.
6. Continuity of Operations – expanded to include separate amounts for the continuity of
operations activities funded by the Cares Act ($22 million) and Families First Coronavirus
Response Act ($15 million).
However, the update provided to Congress only reported actual expenditures at the
appropriation level, not by the 18 requirement areas. Figure 3 is a summary of the updated
estimated cost information provided by requirement area.
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Interim Report – Status of Coronavirus Response Funding
Figure 3: IRS Coronavirus Response Budget by Requirement Area
Source: IRS September 30, 2020, spending report and updated spend plan.
Status of hiring associated with coronavirus response efforts
In its May 27, 2020, spend plan, the IRS stated that its coronavirus response efforts would
require 5,020 FTEs. Figure 4 identifies the IRS’s FTE needs by requirement area.
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Interim Report – Status of Coronavirus Response Funding
Figure 4: Initial FY 2020 Coronavirus Response
FTE Needs by Funding Requirement Area
Source: IRS May 27, 2020, spend plan.
The IRS advised us that, although the spend plan provided to Congress specified the need for
5,020 additional employees, in general, the employees who worked in support of the
coronavirus response in FY 2020 were preexisting employees. For example, these preexisting
employees included seasonal employees funded by the Taxpayer Services appropriation (IRS’s
seasonal workforce year was extended for FY 2020).
In addition, the IRS noted that, even in cases in which new employees were hired as part of the
overall coronavirus response effort, those employees were not always performing work related
to the coronavirus response; sometimes experienced current employees are assigned to perform
the work related to the coronavirus response, and new employees are hired to perform those
employees’ prior work. This includes 377 new enforcement personnel who were hired from
July through September 2020.
In its September 30, 2020, spend plan update, the IRS increased its total FTE estimate for its
coronavirus response efforts from 5,020 FTEs to 5,404 FTEs. The IRS also advised us that it
dedicated 2,144 FTEs of the total 5,404 FTEs it estimated it would need. Figure 5 below indicates
FTEs planned and dedicated by appropriation as of September 30, 2020.8 Similar to how the IRS
reported the expenditures, the budgeted and dedicated FTEs are reported by appropriation and
not by the 18 requirement areas.
8 The IRS issued internal guidance requiring that employees performing work related to the coronavirus outbreak on a
part-time or full-time basis charge their hours to designated accounting codes in its payroll system. For those
employees who cannot charge time to coronavirus funding directly in the system themselves, an adjustment is made
after the fact in the IRS’s general ledger.
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Interim Report – Status of Coronavirus Response Funding
Figure 5: IRS FY 2020 Coronavirus Response FTE Status by Appropriation
Source: IRS September 30, 2020, spending report and updated spend plan ..
Employee awards and overtime spending exceeded the spend plan budget
One of the new requirement areas was for employee awards and overtime. In the initial spend
plan, employee awards and overtime were not separately identified. Our analysis of the IRS
Integrated Financial System indicated total personnel compensation associated with the IRS’s
coronavirus response funding was $148.5 million as of September 30, 2020.9 This includes $12.7
million for employee awards ($6.8 million) and employee overtime ($5.9 million). The total spent
on employee awards and overtime exceeded the IRS’s budgeted spend plan amount of $8.4
million. This occurred because, when the new requirement area for employee awards and
overtime (Special Act/Retention Incentives and Overtime) was incorporated into the budget, the
calculation of the budgeted amount did not include all previously spent funds for this activity.
Preliminary Observations
During our ongoing work, we identified three areas in which the IRS could improve tracking of
its coronavirus response funding. In its quarterly spending reports, the IRS should consider
tracking and including information on funds spent and funds remaining for each of the
18 requirement areas. In developing its initial coronavirus response spend plan, the IRS
identified 12 overall requirement areas in which the funds would be used, and included a cost
estimate for each requirement. The September 30, 2020, updated spend plan identified
18 requirement areas, an increase of six areas. However, in the September 30, 2020, spending
report, actual expenditures were only reported at the appropriation level, which does not allow
for a comparison of budgeted amounts to actual spending information at the requirement area
level. Tracking actual expenditures by requirement area would allow the IRS and Congress to
better validate the reliability of estimates, more quickly identify requirement areas with potential
shortages or surpluses of funds, and support the timely reallocation of funds as needed.
The IRS should also consider including information on FTEs (budgeted and dedicated) by
requirement area in its quarterly spending reports. The IRS advised us that, in developing the
initial and revised budget and associated 18 requirement areas, input was solicited from key
9 The Integrated Financial System is the IRS’s administrative accounting system.
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Interim Report – Status of Coronavirus Response Funding
internal stakeholders responsible for implementing the agency’s coronavirus response efforts,
and adjustments were made based on their feedback. Although the IRS advised us that it
calculated the FTEs needed to accomplish each requirement area when it developed its original
spend plan, information on FTEs budgeted and realized by requirement area was not included in
any of its subsequent budget updates. Similar to tracking actual expenditures by requirement
area, tracking actual FTEs by requirement area would allow the IRS and Congress to better
validate the reliability of FTE estimates, more quickly identify requirement areas with potential
shortages or surpluses of FTEs, and support the timely reallocation of FTEs as needed.
Finally, the IRS should update the budget amount reported for the Special Act/Retention
Incentive and Overtime requirement area to include all budgeted funds for this activity. This
would provide the users of the update with more accurate information on the amount of Special
Act/Retention Incentive and Overtime budgeted.
A fundamental component of Federal budgeting is the periodic reporting of information on
spending against plans so that management has credible, up-to-date information for
monitoring and decision-making. By including additional information, the IRS would improve
the usefulness and tracking of its coronavirus response funding for both internal and external
stakeholders.
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Interim Report – Status of Coronavirus Response Funding
Appendix I
Detailed Objective, Scope, and Methodology
The overall objective of this audit was to evaluate controls implemented by the IRS to ensure
that the $765.7 million in appropriated funds received for its coronavirus response is adequately
tracked and used only for the intended purpose. To accomplish our objective, we:
•
Identified and reviewed relevant policies and procedures over the tracking and reporting
of coronavirus response funding by the IRS.
•
Analyzed the methodology used by the IRS in 1) developing its coronavirus response
funding spend plan and 2) monitoring the plan’s execution.
•
Reviewed any guidance provided by the Office of the Chief Financial Officer to the
business operating divisions on developing estimates for the coronavirus response
spend plan.
•
Evaluated the status of the IRS’s coronavirus response funding as of September 30, 2020.
Performance of This Review
This review was performed with information obtained from the Office of the Chief Financial
Officer located in Washington, D.C., during the period July 2020 through March 2021. We
conducted this performance audit in accordance with generally accepted government auditing
standards. Those standards require that we plan and perform the audit to obtain sufficient,
appropriate evidence to provide a reasonable basis for our findings and conclusions based on
our audit objective. We believe that the evidence obtained provides a reasonable basis for our
findings and conclusions based on our audit objective.
Major contributors to the report were Heather Hill, Assistant Inspector General for Audit
(Management Services and Exempt Organizations); LaToya Penn, Director; Anthony Choma,
Audit Manager; Kanika Kals, Lead Auditor; and Carolyn deGuzman, Auditor.
Validity and Reliability of Data From Computer-Based Systems
We performed the following testing to assess the reliability of data from the Integrated Financial
System. We evaluated the data by (1) comparing information extracted to reports produced by
the agency, (2) evaluating extracted data for inconsistencies and unexpected values,
(3) reviewing information about the system that produced the data, and (4) interviewing agency
officials knowledgeable about the data. We determined that the data were sufficiently reliable
for purposes of this report.
Internal Controls Methodology
Internal controls relate to management’s plans, methods, and procedures used to meet their
mission, goals, and objectives. Internal controls include the processes and procedures for
planning, organizing, directing, and controlling program operations. They include the systems
for measuring, reporting, and monitoring program performance. We determined that the
following internal controls were relevant to our audit objective: the IRS’s policies and
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Interim Report – Status of Coronavirus Response Funding
procedures for estimating program costs related to its coronavirus response, tracking
coronavirus response funding, and reporting to stakeholders on its coronavirus response
spending. We evaluated these controls by interviewing IRS management, analyzing statutory
reporting requirements, and reviewing documentation supporting the process used to estimate
and track coronavirus response spending during FY 2020.
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Interim Report – Status of Coronavirus Response Funding
Appendix II
Abbreviations
CARES Act
Coronavirus Aid, Relief, and Economic Security Act
EIP
Economic Impact Payment
FTE
Full-Time Equivalent
FY
Fiscal Year
IRS
Internal Revenue Service
TIGTA
Treasury Inspector General for Tax Administration
To report fraud, waste, or abuse,
call our toll-free hotline at:
(800) 366-4484
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www.treasury.gov/tigta/
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Washington, D.C. 20044-0589
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