Despite Previous Recommendations, Contract Documentation Issues Persist

Date Issued

Tuesday, September 16, 2025

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2025-108-052

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 2 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
The Chief Procurement Officer should revise the contract file checklists to include the following: a) a certification statement that the contracting officer added all applicable documents to the contract file; and b) managerial approval confirming the completeness of the contract file.
2	No	$0	$49,369,483
The Chief Procurement Officer should work with the Chief Financial Officer to develop a form that includes all the elements of the required quality assurance inspection report, provide training to the CORs on its use, and implement a requirement for consistent use.