Inflation Reduction Act: Contract Performance Oversight and Compliance With Expenditure Restrictions Need Improvement

Date Issued

Monday, March 10, 2025

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2025-208-008

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

$20,819,532

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 develop and implement, in collaboration with the Chief Information Officer, a process that includes educating and training stakeholders to track contracts by legacy system.
3	No	$0	$0
The Chief Information Officer should develop and implement, in collaboration with the Chief Procurement Officer, a process that includes educating and training stakeholders to ensure compliance with the IRA prohibiting the use of BSM funds for the O&M of legacy systems.