Additional Actions Are Needed to Improve Controls Over Manual Refund Processing

Submitting OIG:

Date Issued:

Thursday, March 7, 2024

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

2024-400-017

Location(s):

Agency-Wide

Type of Report:

Audit

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
2024400017fr.pdf	2.12 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
1	Open	No
The Commissioner, Wage and Investment Division, should develop a process to ensure that employees are not allowed to initiate manual refunds without the required training and that employees with sensitive roles are properly added to the Restricted Command Code Access List in a timely manner.
2	Open	No
The Commissioner, Wage and Investment Division, should develop a process that ensures that the requestor and approver SEIDs for manual refunds on the Master File are not the same and are valid SEIDs.
3	Open	No
Develop a process that tracks the requestor and approver SEIDs for manual refunds on the Non-Master File and ensure that they are not missing, are not the same, and are valid SEIDs.
4	Open	No
We notified IRS management of our concerns on July 5, 2023 and recommended that the applicable internal guidance on the new dollar threshold for submitting Forms 3753 be updated and communicated to all employees.