type: legislation

jurisdiction: US

text:
 113 HR 2118 IH: Youth Sports Concussion Act of 2013
 U.S. House of Representatives
 2013-05-22
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I
 113th CONGRESS
 1st Session
 H. R. 2118
 IN THE HOUSE OF REPRESENTATIVES
 May 22, 2013
 Mr. Pascrell (for
 himself and Mr. Rooney) introduced the
 following bill; which was referred to the Committee on Energy and
 Commerce
 A BILL
 To reduce sports-related concussions in youth, and for
 other purposes.
 1.Short titleThis Act may be cited as the
 Youth Sports Concussion Act of
 2013.
 2.Sense of
 CongressIt is the sense of
 Congress that—
 (1)scientific advancements and a greater
 understanding of the issues that affect the health and safety of young athletes
 are key to reducing sports-related concussions in youth;
 (2)the National
 Academies should complete, and make available to the public, its report on
 sports-related concussions in youth not later than January 31, 2014;
 (3)the Consumer
 Product Safety Commission should review the National Academies’ report for any
 matter that may impact products under the Commission’s jurisdiction;
 (4)if protective
 equipment manufacturers choose to adopt voluntary consumer product safety
 standards based on the National Academies’ report and any related Consumer
 Product Safety Commission recommendations, the voluntary standards should
 include mechanisms to ensure substantial compliance by covered entities;
 and
 (5)the Federal Trade
 Commission should review the National Academies’ report for any matter that may
 inform efforts to protect consumers from unfair or deceptive practices in or
 affecting commerce.
 3.The national
 academies’ report on sports-related concussions in youth
 (a)ReviewThe
 Consumer Product Safety Commission—
 (1)shall review the
 National Academies’ report on sports-related concussion in youth not later than
 5 months after the completion of such report; and
 (2)may make
 recommendations to protective equipment manufacturers regarding whether
 voluntary standards should be adopted—
 (A)to reduce the risk
 of sports-related injury for youth athletes wearing protective
 equipment;
 (B)to improve the
 safety of reconditioned protective equipment; and
 (C)to modify
 protective equipment warning labels.
 (b)Safety
 standards
 (1)Lead time for a
 voluntary standardIf, not later than 1 year after the completion
 of the National Academies’ report, no voluntary standard is adopted based on
 the National Academies’ report and any related Consumer Product Safety
 Commission recommendations, the Consumer Product Safety Commission may initiate
 a proceeding to promulgate a consumer product safety rule in accordance with
 section 553 of title 5, United States Code.
 (2)Net
 effectA rule issued under this subsection must have the net
 effect of improving safety.
 (3)Conformity with
 existing lawA rule issued under this subsection shall be
 considered a consumer product safety standard issued by the Commission under
 section 9 of the Consumer Product Safety Act (15 U.S.C. 2058).
 4.False or
 misleading claims with respect to athletic sporting activity equipment
 (a)Unlawful
 activityIt is unlawful for any person to sell, or offer for
 sale, in interstate commerce, or import into the United States for the purpose
 of selling or offering for sale, any item or equipment intended, designed, or
 offered for use by an individual engaged in any athletic sporting activity,
 whether professional or amateur, for which the seller or importer, or any
 person acting on behalf of the seller or importer, makes any false or
 misleading claim with respect to the safety benefits of such item.
 (b)Enforcement by
 federal trade commission
 (1)Unfair or
 deceptive acts or practicesA violation of subsection (a) shall
 be treated as a violation of a rule under section 18 of the Federal Trade
 Commission Act (15 U.S.C. 57a) regarding unfair or deceptive acts or
 practices.
 (2)Powers of
 federal trade commission
 (A)In
 generalThe Federal Trade Commission shall enforce this section
 in the same manner, by the same means, and with the same jurisdiction, powers,
 and duties as though all applicable terms and provisions of the Federal Trade
 Commission Act (15 U.S.C. 41 et seq.) were incorporated into and made a part of
 this section.
 (B)RegulationsNotwithstanding
 any other provision of law, the Federal Trade Commission may promulgate under
 section 553 of title 5, United States Code, such regulations as the Commission
 considers necessary or appropriate to carry out this section.
 (C)Privileges and
 immunitiesAny person who violates subsection (a) shall be
 subject to the penalties and entitled to the privileges and immunities provided
 in the Federal Trade Commission Act as though all applicable terms and
 provisions of the Federal Trade Commission Act (15 U.S.C. 41 et seq.) were
 incorporated and made part of this section.
 (D)Authority
 preservedNothing in this section shall be construed to limit the
 authority of the Federal Trade Commission under any other provision of
 law.
 (c)Enforcement by
 states
 (1)In
 generalExcept as provided in paragraph (4), in any case in which
 the attorney general of a State has reason to believe that an interest of the
 residents of the State has been or is threatened or adversely affected by any
 person who violates subsection (a), the attorney general of the State, as
 parens patriae, may bring a civil action on behalf of the residents of the
 State in an appropriate district court of the United States to obtain
 appropriate injunctive relief.
 (2)Rights of
 federal trade commission
 (A)Notice to
 federal trade commission
 (i)In
 generalExcept as provided in clause (iii), the attorney general
 of a State shall notify the Federal Trade Commission in writing that the
 attorney general intends to bring a civil action under paragraph (1) before
 initiating the civil action.
 (ii)ContentsThe
 notification required by clause (i) with respect to a civil action shall
 include a copy of the complaint to be filed to initiate the civil
 action.
 (iii)ExceptionIf
 it is not feasible for the attorney general of a State to provide the
 notification required by clause (i) before initiating a civil action under
 paragraph (1), the attorney general shall notify the Federal Trade Commission
 immediately upon instituting the civil action.
 (B)Intervention by
 federal trade commissionThe Federal Trade Commission may—
 (i)intervene in any
 civil action brought by the attorney general of a State under paragraph (1);
 and
 (ii)upon
 intervening—
 (I)be heard on all
 matters arising in the civil action; and
 (II)file petitions
 for appeal.
 (3)Investigatory
 powersNothing in this subsection shall be construed to prevent
 the attorney general of a State from exercising the powers conferred on the
 attorney general by the laws of the State to conduct investigations, to
 administer oaths or affirmations, or to compel the attendance of witnesses or
 the production of documentary or other evidence.
 (4)Preemptive
 action by federal trade commissionIf the Federal Trade
 Commission institutes a civil action or an administrative action with respect
 to a violation of subsection (a) or a rule promulgated under subsection
 (b)(2)(B) the attorney general of a State may not, during the pendency of that
 action, bring a civil action under paragraph (1) against any defendant named in
 the complaint of the Commission for the violation with respect to which the
 Commission instituted such action.
 (5)Venue; service
 of process
 (A)VenueAny
 action brought under paragraph (1) may be brought in any district court of the
 United States that meets applicable requirements relating to venue under
 section 1391 of title 28, United States Code.
 (B)Service of
 processIn an action brought under paragraph (1), process may be
 served in any district in which the defendant—
 (i)is
 an inhabitant; or
 (ii)may
 be found.
 (6)Actions by other
 state officials
 (A)In
 generalIn addition to a civil actions brought by attorneys
 general under paragraph (1), any other officer of a State who is authorized by
 the State to do so may bring a civil action under paragraph (1), subject to the
 same requirements and limitations that apply under this subsection to civil
 actions brought by attorneys general.
 (B)Savings
 provisionNothing in this subsection may be construed to prohibit
 an authorized official of a State from initiating or continuing any proceeding
 in a court of the State for a violation of any civil or criminal law of the
 State.


type: other

text:
Pensionist frifindes i Højesteret efter lang kamp mod Skat
 70-årig pensionist blev fredag frifundet i Højesteret for skattesvig af særlig grov karakter. Han blev forinden, som følge af en fejlindberetning fra hans bank, i byret og landsret idømt bøde på 750.000 samt 6 måneders betinget fængsel med vilkår om 120 timers samfundstjeneste.
 29-06-2020 | Skatter og afgifter
 Sagen drejede sig i korthed om en pensionist, der ikke havde reageret på den af Skat udsendte årsopgørelse på trods af, at årsopgørelsen ikke indeholdt en enkelt meget stor aktieavance på 1,8 mio kr.
 Skatteyderen forklarede, at han troede, at hans bank/handelsportal havde indberettet oplysninger om køb og salg, og at Skat derfor havde alle oplysninger, og at han ikke var klar over, at der skulle ske beskatning i det pågældende år.
 Skat havde rent faktisk fået oplysningerne fra hans bank, men der var fejl i oplysningerne for tidligere år og for det pågældende år, hvorfor Skat ikke kunne beregne og fortrykke avancen på hans selvangivelse korrekt.
 I 2013 indsatte folketinget en ny bestemmelse i loven, der fastslår, at hvis man ikke reagerer på en fejlagtig årsopgørelse og fejlen skyldes en fejl i indberetninger fra banker og lignende, så skal man ikke straffes. Bestemmelsen blev indsat samtidig med, at man i de forudgående år havde udvidet bankernes indberetningspligter vedrørende blandt andet aktier, netop for at sikre et meget bedre oplysningsgrundlag for Skat.
 Skats edb-system, der modtager oplysningerne, fungerer imidlertid ikke optimalt, idet fejlindberetning af f.eks. primobeholdning og indberetning af såkaldte short-handler til systemet medfører, at systemet slet ikke beregner avancer for en aktie omfattet af disse fejl. Skat oplyste både i byret og landsret, at man var klar over, at sådanne indberetninger ville medføre, at der ikke blev beregnet avance på en aktiepost, og at det beløb man påførte årsopgørelsen ville blive fejlagtigt, men at man fra Skats side ikke havde villet bruge ressourcer på at rette systemet.
 Skat mente, at bestemmelsen om ansvarsfrihed ikke lige kunne anvendes for pensionisten, idet han skulle have opdaget fejlen i systemet og have rettet henvendelse til Skat og rettet fejlene. Det gav både byret og landsret Skat medhold i, idet han i landsretten fik 6 måneders betinget fængsel, 120 timers samfundstjeneste og en bøde på 750.000 kr. for ikke at reagere på den fejlagtige årsopgørelse.
 For højesteret procederede Lars Henriksen på vegne af skatteyderen for, at ansvarsfritagelsen for fejlindberetninger var gældende. I Højesteret blev skatteyderen frifundet med dommerstemmerne 4 – 1, idet Højesterets flertal fandt, at den af folketinget indsatte ansvarsfritagelse for fejlindberetninger begået af bl.a. banker også gjaldt for pensionistens aktieavancer. Læs dommen.
 Højesteret giver skatteyder mulighed for omvalg
 Højesteret har i dag givet en skatteyder medhold i spørgsmålet om, hvorvidt denne havde krav på omvalg i henhold til skatteforvaltningslovens § 30, stk. 1.
 14. januar 2020 | Skatter og afgifter


type: caselaw

jurisdiction: EU

text:
 5.12.2009
 ES
 Diario Oficial de la Unión Europea
 C 297/20
 Sentencia del Tribunal de Primera Instancia de 28 de octubre de 2009 — CureVac/OAMI — Qiagen (RNAiFect)
 (Asunto T-80/08) (1)
 (Marca comunitaria - Procedimiento de oposición - Solicitud de marca comunitaria denominativa RNAiFect - Marca comunitaria denominativa anterior RNActive - Motivo de denegación relativo - Inexistencia de riesgo de confusión - Artículo 8, apartado 1, letra b), del Reglamento (CE) no 40/94 [actualmente artículo 8, apartado 1, letra b), del Reglamento (CE) no 207/2009])
 2009/C 297/28
 Lengua de procedimiento: alemán
 Partes
 Demandante: CureVac GmbH (Tübingen, Alemania) (representante: F. Graf von Stosch, abogado)
 Demandada: Oficina de Armonización del Mercado Interior (Marcas, Dibujos y Modelos) (representantes: M. Kicia y S. Schäffner, agentes)
 Otra parte en el procedimiento ante la Sala de Recurso, que interviene ante el Tribunal de Primera Instancia: Qiagen GmbH (Hilden, Alemania) (representantes: inicialmente por E. Krings, y posteriormente por V. von Bomhard, A. Renck y T. Dolde, abogados)
 Objeto
 Recurso interpuesto contra la resolución de la Primera Sala de Recurso de la OAMI de 11 de diciembre de 2007 (asunto R 1219/2006-1), relativa a un procedimiento de oposición entre CureVac GmbH y Qiagen GmbH.
 Fallo
 1)
 Desestimar el recurso.
 2)
 Condenar en costas a CureVac GmbH.
 (1) DO C 107, de 26.4.2008.


text:
TÉMA: OBCHODNÉ PRÁVO, AKCIOVÁ SPOLOČNOSŤ
 Zverejňovanie a zápis priebehu valného zhromaždenia akciových spoločností
 Príspevok poukazuje na zmenu Obchodného zákonníka (zákonom číslo 487/2009 Z.z.) účinnú odo dňa 01.12.2009, na základe ktorej už je stanovená povinnosť akciových spoločností zverejňovať na svojich internetových stránkach výsledky hlasovania na valnom zhromaždení, ako aj implementovať do zápisnice z valného zhromaždenia podrobné údaje ku každému hlasovaniu. Uvedenej povinnosti sa (s jedinou výnimkou) akciová spoločnosť môže zbaviť prostredníctvom špeciálnej úpravy vo svojich stanovách.
 S účinnosťou ku dňu 01.12.2009 bol novelizovaný Obchodný zákonník, a to zákonom číslo 487/2009 Z.z. Ide o jednu z najrozsiahlejších novelizácií tohto právneho predpisu za posledné obdobie, obdobnú tým, ktoré boli prijaté a do Obchodného zákonníka implementované prostredníctvom zákona číslo 657/2007 Z.z. účinného odo dňa 01.01.2008, a zákona číslo 659/2007 Z.z. účinného odo dňa 01.01.2009.
 Aj keď vyššie spomenutá novela – zákon 487/2009 Z.z., je účinná už prakticky počas doby jedného roka, najmä z pohľadu osôb kooperujúcich a vykonávajúcich podnikateľskú činnosť v rámci akciových spoločností je ešte aj k dnešnému dňu nanajvýš aktuálne poukázať na niektoré zmeny, ktoré boli touto novelou do Obchodného zákonníka implementované.
 Jednou z takých zmien je aj zmena ustanovení Obchodného zákonníka v § 188. Predmetný § 188 novým spôsobom upravuje náležitosti zápisnice z valného zhromaždenia akciovej spoločnosti. V zmysle § 188 ods. 3 Obchodného zákonníka už totiž zápisnica z valného zhromaždenia akciovej spoločnosti okrem štandardných údajov (ako sú obchodné meno a sídlo spoločnosti, miesto a čas konania valného zhromaždenia, mená predsedu valného zhromaždenia, zapisovateľa, overovateľov zápisnice a osôb poverených sčítaním hlasov, opisu prerokovania jednotlivých bodov programu valného zhromaždenia, rozhodnutia valného zhromaždenia s uvedením výsledku hlasovania - a to už aj pri každom bode programu valného zhromaždenia, obsahu prípadných protestov ak o to protestujúci požiada) musí obsahovať aj konkrétne údaje týkajúce sa každého hlasovania valného zhromaždenia, t.j.:
 a/ údaj o počte akcií, za ktoré boli odovzdané platné hlasy
 b/ pomernú časť základného imania, ktorú odovzdané platné hlasy predstavujú (napr. v percentuálnom vyjadrení)
 c/ údaj o celkovom počte odovzdaných platných hlasov,
 d/ údaj o počte hlasov za a proti jednotlivým návrhom uznesení, ako aj o počte tých hlasov, ktoré sa hlasovania zdržali.
 Súčasne, ako vyplýva z § 188 ods. 5, má príslušná akciová spoločnosť počnúc dňom 01.12.2009 povinnosť zverejňovať výsledky hlasovania aj na svojej internetovej stránke, za predpokladu, že ju má zriadenú, a to do 15 dní od konania valného zhromaždenia.
 Všetkých tu spomenutých povinností, t.j. povinnosti uviesť v zápisnici z valného zhromaždenia výsledky hlasovania, ako aj povinnosti zverejňovať výsledky hlasovania na svojej internetovej stránke, sa však môže akciová spoločnosť zbaviť za predpokladu, ak si uvedené výslovne upraví vo svojich stanovách. V takom prípade má jedine akcionár akési „právo veta“, ktoré spočíva v možnosti nárokovať si uvedenie výsledkov hlasovania v zápisnici, a to aj v prípade, ak stanovy od takej povinnosti akciovú spoločnosť oslobodzujú.
 Aj keď porušenie vyššie uvedených povinností akciovou spoločnosťou Obchodný zákonník špeciálne k dnešnému dňu nesankcionuje, je možné odporučiť jednotlivým spoločnostiam, pokiaľ sa chcú z hľadiska platnej legislatívy vyhnúť zverejňovaniu svojich interných skutočností, primerane upraviť svoj hlavný korporátny dokument, t.j. stanovy, a to výslovnou úpravou vykonanou v zmysle § 188 ods. 4 Obchodného zákonníka, na základe ktorej nebude potrebné v zápisnici z valného zhromaždenia uvádzať údaje uvedené v § 188 ods. 3 Obchodného zákonníka, ibaže by o to požiadal akcionár spoločnosti. Zo znenia § 188 ods. 5 Obchodného zákonníka pritom vyplýva, že v prípade takej úpravy v stanovách by „odpadla“ aj povinnosť spoločnosti zverejňovať výsledky hlasovania na svojej internetovej stránke.


type: wikipedia

text:
Η παρούσα σελίδα αφορά το έτος 2005 κατά το Γρηγοριανό ημερολόγιο
 Γεγονότα
 26 Μαρτίου - Το BBC προβάλει νέο επεισόδιο της σειράς Doctor Who, μετά τη διακοπή της το 1989. Σήμερα είναι το μακροβιότερο δράμα επιστημονικής φαντασίας στον κόσμο.
 28 Μαρτίου - Ισχυρός σεισμός συγκλονίζει τη βόρεια Σουμάτρα, αφήνοντας εκατοντάδες νεκρούς και τραυματίες.
 25 Μαΐου - Η Λίβερπουλ έπειτα από έναν συναρπαστικό αγώνα νικάει στα πέναλτι με 3-2 (3-3 στην κανονική διάρκεια και πέναλτι) την Μίλαν στο Στάδιο Ατατούρκ στην Κωνσταντινούπολη και κατακτά το πέμπτο τρόπαιο στο ΟΥΕΦΑ Τσάμπιονς Λιγκ.
 7 Ιουλίου - Τέσσερις συντονισμένες βομβιστικές επιθέσεις αυτοκτονίας πλήττουν το κεντρικό Λονδίνο, σκοτώνοντας 56 άτομα και τραυματίζοντας 784.
 14 Αυγούστου - Η πτήση 522 της Helios Airways, που εκτελεί την πτήση από τη Λάρνακα, Κύπρος, προς την Πράγα, Τσεχία, συντρίβεται σε λόφους στο Γραμματικό Αττικής, Ελλάδα, σκοτώνοντας και τους 121 επιβαίνοντες.
 18 Αυγούστου - Μία μεγάλη διακοπή ρεύματος πλήττει το νησί της Ιάβας στην Ινδονησία, επηρεάζοντας σχεδόν 100.000.000 ανθρώπους, σε μία από τις μεγαλύτερες και πιο εκτενείς διακοπές στην ιστορία.
 29 Αυγούστου - Ο τυφώνας Κατρίνα φτάνει στις ακτές των ΗΠΑ προκαλώντας καταστροφές αξίας 80 δις δολλαρίων ΗΠΑ και το θάνατο περισσότερων από 1800 ανθρώπων.
 8 Οκτωβρίου - Σεισμός 7,6 Ρίχτερ χτυπά το Κασμίρ, με απολογισμό πάνω από 86.000 νεκρούς, 69.000 τραυματίες και 2.800.000 άστεγους.
 10 Οκτωβρίου - Στη Γερμανία αποφασίζεται μετά από δύσκολες διαπραγματεύσεις ο σχηματισμός μεγάλου συνασπισμού των Χριστιανοδημοκρατών, Χριστιανοκοινωνικών και Σοσιαλδημοκρατών, με νέα καγκελάριο την Άνγκελα Μέρκελ.
 16 Νοεμβρίου - Η βασκική, η γαλικιανή και η καταλανική μπορούν να χρησιμοποιούνται στην Επιτροπή των Περιφερειών της Ευρωπαϊκής Ένωσης, η πρώτη φορά που οι περιφερειακές γλώσσες της Ισπανίας χρησιμοποιούνται στους θεσμούς της Ευρωπαϊκής Ένωσης
 22 Νοεμβρίου - Το γερμανικό κοινοβούλιο εκλέγει την Άνγκελα Μέρκελ στο αξίωμα της καγκελάριου της Γερμανίας. Είναι η πρώτη γυναίκα καγκελάριος της Γερμανίας, και πρώτη πρώην πολίτης της Γερμανικής Λαϊκής Δημοκρατίας που υπήρξε καγκελάριος της επανενωμένης Γερμανίας.
 5 Δεκεμβρίου - Σεισμός μεγέθους 6,8 βαθμών Ρίχτερ κλονίζει τις ανατολικές επαρχίες της Λαϊκής Δημοκρατίας του Κονγκό, σκοτώνοντας 6 άτομα.
 31 Δεκεμβρίου - Η Ελληνική Υπηρεσία του BBC σίγησε οριστικά μετά από 66 χρόνια συνεχούς παρουσίας στο ραδιόφωνο και αργότερα στο Διαδίκτυο.
 Γεννήσεις
 26 Ιουνίου - Αλεξία, πριγκίπισσα της Ολλανδίας
 31 Οκτωβρίου - Πριγκίπισσα Ελεονώρα των Αστουριών
 3 Δεκεμβρίου - Σβέρε Μάγκνους, πρίγκιπας της Νορβηγίας
 Θάνατοι
 15 Ιανουαρίου - Βικτόρια ντελς Άνχελς, Ισπανίδα υψίφωνος
 25 Ιανουαρίου - Φίλιπ Τζόνσον, Αμερικανός αρχιτέκτονας
 29 Ιανουαρίου - Εφραίμ Κισόν, Ισραηλινός συγγραφέας
 5 Φεβρουαρίου - Γκνασινγκμπέ Εγιαντεμά, πρόεδρος του Τόγκο
 10 Φεβρουαρίου - Άρθουρ Μίλερ, Αμερικανός θεατρικός συγγραφέας
 14 Φεβρουαρίου - Ραφίκ Χαρίρι, Λιβανέζος πολιτικός
 6 Μαρτίου - Χανς Μπέτε, Γερμανίδα φυσικός
 6 Μαρτίου - Τερέζα Ράιτ, Αμερικανίδα ηθοποιός
 12 Μαρτίου - Σταύρος Κουγιουμτζής Έλληνας συνθέτης
 22 Μαρτίου - Κένζο Τάνγκε, Ιάπωνας αρχιτέκτονας
 26 Μαρτίου - Τζέιμς Κάλαχαν, Άγγλος πολιτικός
 29 Μαρτίου - Μίλτος Σαχτούρης, Έλληνας ποιητής
 29 Μαρτίου - Γιώργος Σισιλιάνος, Έλληνας συνθέτης
 30 Μαρτίου - Χρύσανθος Θεοδωρίδης, Έλληνας τραγουδιστής
 2 Απριλίου - Πάπας Ιωάννης Παύλος Β ́
 5 Απριλίου - Σολ Μπέλοου, Καναδός συγγραφέας
 6 Απριλίου - Ρενιέ Γ', πρίγκιπας του Μονακό
 7 Απριλίου - Γρηγόρης Μπιθικώτσης, Έλληνας τραγουδιστής
 9 Απριλίου - Αντρέα Ντβόρκιν, Αμερικανίδα φεμινίστρια και συγγραφέας
 10 Απριλίου - Αρχιεπίσκοπος Αμερικής Ιάκωβος
 19 Απριλίου - Τζωρτζ Κοσμάτος, Έλληνας σκηνοθέτης
 23 Απριλίου - Ρομάνο Σκάρπα, Ιταλός δημιουργός κόμικς
 26 Απριλίου - Μαρία Σελλ, Αυστριακή ηθοποιός
 30 Απριλίου - Πάνος Γεραμάνης, Έλληνας δημοσιογράφος
 22 Μαΐου - Χαρίλαος Φλωράκης, Έλληνας πολιτικός
 24 Μαΐου - Μιχάλης Κούσης, Έλληνας αθλητής
 4 Ιουνίου - Χλόη Τζόουνς, Αμερικανίδα πορνογραφική ηθοποιός
 6 Ιουνίου - Αν Μπάνκροφτ, Αμερικανίδα ηθοποιός
 23 Ιουνίου - Μανόλης Αναγνωστάκης, Έλληνας ποιητής
 17 Ιουλίου - Έντουαρντ Χιθ, Άγγλος πολιτικός
 18 Ιουλίου - Ουίλιαμ Ουέστμορλαντ, Αμερικανός στρατηγός
 1 Αυγούστου - Γεώργιος Καλλίας, Έλληνας πολιτικός
 1 Αυγούστου - Φαχντ, βασιλιάς της Σαουδικής Αραβίας
 3 Αυγούστου - Λήδα Κροντηρά, Ελληνίδα παιδαγωγός και συγγραφέας
 12 Αυγούστου - Γιώργος Ζωγράφος, Έλληνας τραγουδιστής
 16 Αυγούστου - Βίκυ Μοσχολιού, Ελληνίδα τραγουδίστρια
 16 Αυγούστου - Αλεξάντερ Γκομέλσκι, Ρώσος προπονητής καλαθοσφαίρισης
 18 Αυγούστου - Κένιον Τζόουνς, Αμερικανός καλαθοσφαιριστής
 19 Αυγούστου - Φαϊμαλάγκα Λούκα, πρωθυπουργός του Τουβαλού
 19 Αυγούστου - Μο Μόουλαμ, Αγγλίδα πολιτικός
 27 Αυγούστου - Γιώργος Μουζάκης, Έλληνας συνθέτης
 31 Αυγούστου - Τζόζεφ Ρότμπλατ, Πολωνός φυσικός
 1 Σεπτεμβρίου - Θάνος Λειβαδίτης, Έλληνας ηθοποιός
 4 Σεπτεμβρίου - Γρηγόρης Γρηγορίου, Έλληνας σκηνοθέτης
 7 Σεπτεμβρίου - Σέρτζο Εντρίγκο, Ιταλός τραγουδιστής
 14 Σεπτεμβρίου - Ρόμπερτ Γουάιζ, Αμερικανός σκηνοθέτης
 17 Σεπτεμβρίου - Ζακ Λακαρριέρ, Γάλλος συγγραφέας
 20 Σεπτεμβρίου - Σίμον Βίζενταλ, Αυστριακός κυνηγός Ναζί
 5 Οκτωβρίου - Ηλίας Λάγιος, Έλληνας ποιητής
 9 Οκτωβρίου - Στέλλα Στρατηγού, Ελληνίδα ηθοποιός
 11 Οκτωβρίου - Ρένα Καρθαίου, Ελληνίδα συγγραφέας
 19 Οκτωβρίου - Γιώργος Ανεμογιάννης, Έλληνας σκηνογράφος
 22 Οκτωβρίου - Αρμάν Φερναντέζ, Γάλλος καλλιτέχνης
 24 Οκτωβρίου - Ρόζα Παρκς, Αμερικανίδα ακτιβίστρια
 27 Οκτωβρίου - Αγαπητός Τσοπανάκης, Έλληνας φιλόλογος και γλωσσολόγος
 5 Νοεμβρίου - Τζων Φώουλς, Άγγλος συγγραφέας
 6 Νοεμβρίου - Τζων Σωσσίδης, Έλληνας διπλωμάτης
 8 Νοεμβρίου - Αλέκος Αλεξανδράκης, Έλληνας ηθοποιός
 13 Νοεμβρίου - Έντι Γκερέρο, Αμερικανός παλαιστής
 23 Νοεμβρίου - Στέλιος Παπαδημητρίου, Έλληνας επιχειρηματίας
 25 Νοεμβρίου - Ρίτσαρντ Μπερνς, Άγγλος οδηγός αγώνων
 25 Νοεμβρίου - Τζορτζ Μπεστ, Βορειοϊρλανδός ποδοσφαιριστής
 17 Δεκεμβρίου - Σβέρε Στένερσεν, Νορβηγός σκιέρ
 22 Δεκεμβρίου - Γιώργος Μαρμαρίδης, Έλληνας σκοπευτής, δημοσιογράφος και συγγραφέας
 26 Δεκεμβρίου - Βίνσεντ Σκιαβέλι, Αμερικανός ηθοποιός
 Πανταζής Κοντομίχης, Έλληνας λαογράφος
 Νίκος Παπαχρήστος, Έλληνας ηθοποιός
 Παντελής Παλιεράκης, Έλληνας ηθοποιός
 Αναλυτικότερα οι θάνατοι ανά μήνα:
 Θάνατοι το 2005
 Εξωτερικοί σύνδεσμοι
 2005
 Έτη


text:
 5.5.2014
 HU
 Az Európai Unió Hivatalos Lapja
 C 135/49
 2014. február 10-én benyújtott kereset – Export Development Bank of Iran kontra Tanács
 (T-89/14. sz. ügy)
 2014/C 135/63
 Az eljárás nyelve: francia
 Felek
 Felperes: Export Development Bank of Iran (Teherán, Irán) (képviselő: J.-M. Thouvenin ügyvéd)
 Alperes: az Európai Unió Tanácsa
 Kérelmek
 A felperes azt kéri, hogy a Törvényszék:
 —
 semmisítse meg a 2013. november 15-i 1154/2013/EU tanácsi végrehajtási rendeletet a felperesre vonatkozó részében;
 —
 semmisítse meg a 2013. november 15-i 2013/661/KKBP tanácsi határozatot a felperesre vonatkozó részében;
 —
 nyilvánítsa a 2012. március 23-i 267/2012/EU tanácsi rendeletet alkalmazhatatlanná a felperes vonatkozásában;
 —
 nyilvánítsa a 2014/413/KKBP határozatot alkalmazhatatlanná a felperes vonatkozásában;
 —
 másodlagosan, 2014. január 20-tól számítottan semmisítse meg a jelen kérelmek első két francia bekezdésében említett végrehajtási rendeletet és határozatot;
 —
 kötelezze a Tanácsot a költségek viselésére.
 Jogalapok és fontosabb érvek
 Keresete alátámasztása érdekében a felperes kilenc jogalapra hivatkozik, amelyekből nyolc jogalap lényegében azonos a T-65/14. sz., Bank Refah Kargaran kontra Tanács ügyben hivatkozott jogalapokkal, vagy hasonló azokhoz.
 A felperes ezenkívül az egyenlő bánásmód és a hátrányos megkülönböztetés tilalma elvének megsértésére alapított jogalapra hivatkozik.


type: contracts

text:
 10.1.2019
 EL
 Επίσημη Εφημερίδα της Ευρωπαϊκής Ένωσης
 L 8/34
 ΑΠΟΦΑΣΗ αριθ. 1/2018 ΤΟΥ ΣΥΜΒΟΥΛΙΟΥ ΣΥΝΔΕΣΗΣ ΕΕ-ΙΟΡΔΑΝΙΑΣ
 της 12ης Δεκεμβρίου 2018
 για τη συμφωνία διετούς παράτασης των προτεραιοτήτων εταιρικής σχέσης ΕΕ-Ιορδανίας [2019/30]
 ΤΟ ΣΥΜΒΟΥΛΙΟ ΣΥΝΔΕΣΗΣ ΕΕ-ΙΟΡΔΑΝΙΑΣ,
 Έχοντας υπόψη την ευρωμεσογειακή συμφωνία περί συνδέσεως μεταξύ των Ευρωπαϊκών Κοινοτήτων και των κρατών μελών τους, αφενός, και της Ιορδανίας, αφετέρου («συμφωνία»),
 Εκτιμώντας τα ακόλουθα:
 (1)
 Η ευρωμεσογειακή συμφωνία περί συνδέσεως μεταξύ των Ευρωπαϊκών Κοινοτήτων και των κρατών μελών τους, αφενός, και της Ιορδανίας, αφετέρου, υπεγράφη στις 24 Νοεμβρίου 1997 και τέθηκε σε ισχύ την 1η Μαΐου 2002.
 (2)
 Το άρθρο 91 της συμφωνίας εξουσιοδοτεί το συμβούλιο σύνδεσης να λαμβάνει τις αποφάσεις που κρίνει σκόπιμες για την επίτευξη των στόχων της συμφωνίας.
 (3)
 Σύμφωνα με το άρθρο 101 της συμφωνίας, τα μέρη λαμβάνουν κάθε γενικό ή ειδικό μέτρο που απαιτείται για την εκπλήρωση των υποχρεώσεών τους βάσει της συμφωνίας και φροντίζουν για την επίτευξη των στόχων που περιέχονται στη συμφωνία.
 (4)
 Με την απόφαση αριθ. 1/2016 της 19ης Δεκεμβρίου 2016, το συμβούλιο σύνδεσης συμφώνησε επί των προτεραιοτήτων της εταιρικής σχέσης ΕΕ-Ιορδανίας για την περίοδο 2016-2018 προκειμένου να εδραιωθεί η εταιρική τους σχέση, με στόχο τη στήριξη και την ενίσχυση της ανθεκτικότητας και της σταθερότητας της Ιορδανίας, επιδιώκοντας παράλληλα την αντιμετώπιση των επιπτώσεων της παρατεταμένης σύγκρουσης στη Συρία.
 (5)
 Με βάση την επανεξέταση των προτεραιοτήτων της εταιρικής σχέσης ΕΕ-Ιορδανίας, τα μέρη συμφώνησαν ότι οι προτεραιότητες της εταιρικής σχέσης επί των οποίων είχαν συμφωνήσει το 2016 θα πρέπει να παραταθούν έως το τέλος του 2020 και ότι, κατά τη διάρκεια της περιόδου 2019-2020, μπορεί να πραγματοποιηθεί όπως αρμόζει επανεξέταση των προτεραιοτήτων της εταιρικής σχέσης και του επισυναπτόμενου συμφώνου ΕΕ-Ιορδανίας.
 (6)
 Το άρθρο 10 του εσωτερικού κανονισμού του συμβουλίου σύνδεσης προβλέπει τη δυνατότητα λήψης αποφάσεων με γραπτή διαδικασία μεταξύ των συνόδων, εφόσον συμφωνήσουν τα μέρη,
 ΑΠΟΦΑΣΙΖΕΙ:
 Άρθρο 1
 Το συμβούλιο σύνδεσης, με γραπτή διαδικασία, αποφασίζει ότι οι προτεραιότητες της εταιρικής σχέσης ΕΕ-Ιορδανίας που επισυνάπτονται στην απόφαση αριθ. 1/2016 της 19ης Δεκεμβρίου 2016 παρατείνονται έως τις 31 Δεκεμβρίου 2020.
 Άρθρο 2
 Η παρούσα απόφαση αρχίζει να ισχύει από την ημερομηνία της έκδοσής της.
 Βρυξέλλες, 12 Δεκεμβρίου 2018.
 Για το συμβούλιο σύνδεσης
 Η Πρόεδρος
 F. MOGHERINI


text: b'TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION\n\n\n\n\n The Internal Revenue Service\xe2\x80\x99s Federal\n Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n July 30, 2009\n\n Reference Number: 2009-10-094\n\n\n\n\n This report has cleared the Treasury Inspector General for Tax Administration disclosure review process\n and information determined to be restricted from public release has been redacted from this document.\n\n\n\n Phone Number | 202-622-6500\n Email Address | inquiries@tigta.treas.gov\n Web Site | http://www.tigta.gov\n\x0c DEPARTMENT OF THE TREASURY\n WASHINGTON, D.C. 20220\n\n\n\n\nTREASURY INSPECTOR GENERAL\n FOR TAX ADMINISTRATION\n\n\n\n\n July 30, 2009\n\n\n MEMORANDUM FOR CHIEF FINANCIAL OFFICER\n\n\n\n FROM: Michael R. Phillips\n Deputy Inspector General for Audit\n\n SUBJECT: Final Audit Report \xe2\x80\x93 The Internal Revenue Service\xe2\x80\x99s Federal Financial\n Management Improvement Act Remediation Plan As of\n December 31, 2008 (Audit # 200910006)\n\n This report presents the results of our review of the Federal Financial Management Improvement\n Act of 1996 (FFMIA).1 The overall objective of this review was to report to Congress, as\n required by the FFMIA, any instances of and reasons for missed intermediate target dates\n established in the Internal Revenue Service\xe2\x80\x99s (IRS) FFMIA remediation plan as of\n December 31, 2008. We also evaluated whether, in general, the IRS was meeting its\n responsibilities in fulfilling the intent of the FFMIA. This review was included in our\n Fiscal Year (FY) 2009 Annual Audit Plan and was performed to meet our requirement under the\n FFMIA that states, in general, each Inspector General shall report to Congress instances and\n reasons when an agency has not met the intermediate target dates established in the remediation\n plan. This review is part of our audit coverage under the major management challenge of\n Improving Performance and Financial Data for Program and Budget Decisions.\n\n Impact on the Taxpayer\n The FFMIA remediation plan is a critical part of the IRS\xe2\x80\x99 efforts to bring its financial\n management systems into compliance with the FFMIA and to provide reliable, consistent\n financial data. Our analysis of the IRS\xe2\x80\x99 December 31, 2008, FFMIA remediation plan found\n 4 resource estimates relating to Computer Security,2 totaling $41.3 million, that could not be\n verified from the supporting documentation provided by the IRS, and 3 remediation actions that\n did not include complete resource estimates beyond FY 2009, even though the estimated\n\n\n 1\n Pub. L. No. 104-208, 110 Stat. 3009.\n 2\n See Appendix V for a description of the projects mentioned in the report.\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\ncompletion dates are not until FY 2013. Complete financial information is critical to the\nIRS\xe2\x80\x99 ability to accurately report on the results of its operations to both internal and external\nstakeholders, including taxpayers.\n\nSynopsis\nDuring Calendar Year 2008, the IRS reported that it added 50 remediation actions to the 34 open\nremediation actions listed in its December 31, 2007, FFMIA remediation plan. The IRS also\nreported that it implemented a comprehensive Computer Security action plan during April 2008,\nwhich resulted in the cancellation of 25 remediation actions and the implementation of 39 new\nactions. During our review, we found that 4 of the 39 new Computer Security remediation\nactions were extended beyond 3 years. As required, the IRS, through the Department of the\nTreasury, properly obtained Office of Management and Budget concurrence to extend its\ncorrective actions beyond the 3-year limitation. The remaining 11 remediation actions added in\nCalendar Year 2008 were related to the Custodial Detail Data Base, Redesign Revenue\nAccounting Control System, and Automated Trust Fund Recovery System. These additional\nactions did not materially affect the completion dates for any existing actions.\nThe IRS also reported that it completed 18 remediation actions, leaving 41 open remediation\nactions in its December 31, 2008, FFMIA remediation plan. Our review of the 41 open\nremediation actions indicated that the IRS missed no intermediate target dates. However, our\nanalysis found that the IRS\xe2\x80\x99 December 31, 2008, FFMIA remediation plan did not include\nremediation actions to address certain Government Accountability Office findings and\nrecommendations related to the IRS\xe2\x80\x99 noncompliance with the FFMIA. These findings and\nrecommendations related to the IRS\xe2\x80\x99 Integrated Financial System, which provides the IRS with\nan integrated accounting system to account for and control resources. We believe it is critical\nthat the IRS maintain and continue to report in its FFMIA remediation plan all significant open\nfindings and recommendations relating to FFMIA noncompliance.\nIn addition, we previously reported3 that some resources listed in the IRS\xe2\x80\x99 December 31, 2006,\nFFMIA remediation plan were not verifiable to supporting documentation and recommended that\nthe IRS review resources listed in future plans for accuracy. Although we reported4 that the IRS\ntook effective steps during Calendar Year 2007 to address this finding, we continue to find\ninstances where the resource information for certain remediation actions is either unsupported or\nincomplete. Specifically, during our review of the IRS\xe2\x80\x99 December 31, 2008, remediation plan,\nthe IRS was unable to provide supporting documentation for 4 Computer Security resource\n\n\n3\n The Internal Revenue Service\xe2\x80\x99s Federal Financial Management Act Remediation Plan As of December 31, 2006\n(Reference Number 2007-10-077, dated May 21, 2007).\n4\n The Internal Revenue Service\xe2\x80\x99s Federal Financial Management Act Remediation Plan As of December 31, 2007\n(Reference Number 2008-10-096, dated March 28, 2008).\n 2\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\nestimates totaling $41.3 million. As a result, we believe the IRS\xe2\x80\x99 current procedures are not\neffective and that additional procedures are needed to effectively ensure that all remediation\nactions have verifiable and complete resource estimates.\nThe IRS also did not include complete resource estimates for several of the remediation actions\nincluded in its December 31, 2007, and December 31, 2008, FFMIA remediation plans. For\ninstance, during March 2008, we reported5 that 13 Computer Security remediation actions\nreported in the IRS\xe2\x80\x99 December 31, 2007, FFMIA remediation plan included estimated resources\nfor FY 2008 only, even though the scheduled completion dates were not until FY 2009 or\nbeyond. In addition, during our review of the IRS\xe2\x80\x99 December 31, 2008, FFMIA remediation\nplan, we found three Computer Security remediation actions that did not include complete\nresource estimates beyond FY 2009, even though the estimated completion dates for these\nactions are not until FY 2013.\nAccurate and complete resource estimates are necessary to effectively evaluate the commitments\nneeded to fully implement all of the remediation actions presented in the IRS\xe2\x80\x99 FFMIA\nremediation plan. Without the appropriate estimates, the remediation actions could be delayed as\na result of insufficient resources being available when needed. Further, until these remediation\nactions are completed, the weaknesses in the IRS\xe2\x80\x99 financial management system related to\nComputer Security issues will continue to exist.\n\nRecommendations\nThe Chief Financial Officer should ensure that the incomplete and unsupported information\nidentified during our review is appropriately updated in future remediation plans. In addition,\nthe Chief Financial Officer, along with the owners of the individual remediation actions, should\nstrengthen the policies and procedures for reviewing the IRS\xe2\x80\x99 FFMIA remediation plans to\neffectively ensure that future plans include 1) complete and verifiable financial resource\nestimates for each year until the planned actions are completed and 2) all open findings and\nrecommendations relating to FFMIA noncompliance and remediation actions to address such\nfindings. Further, the Chief Financial Officer should develop a comprehensive system for\ntracking the remediation actions included in the IRS\xe2\x80\x99 FFMIA remediation plans to effectively\nensure that the reason for removing a remediation action is properly documented and maintained,\nwhich would provide the users of the FFMIA plan with a consolidated list of open and closed\nremediation actions as well as an explanation for any additions or deletions. Additionally, the\nIRS should obtain written concurrence from the Government Accountability Office and the\nDepartment of the Treasury that a recommendation is fully addressed prior to removing the\nassociated remediation action(s) from its FFMIA remediation plan.\n\n5\n The Internal Revenue Service\xe2\x80\x99s Federal Financial Management Act Remediation Plan As of December 31, 2007\n(Reference Number 2008-10-096, dated March 28, 2008).\n 3\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\nResponse\nThe IRS agreed with two of the four recommendations made in our report. Specifically, the IRS\nstated that it will ensure that future remediation plans include 1) the necessary supporting\ndocumentation for the four identified Computer Security resource estimates and 2) resource\nestimates for each year until the planned actions are completed.\nThe IRS partially agreed with one of the remaining recommendations. Specifically, the IRS\nobtains written concurrence from the Department of the Treasury when it requests to close a\nmaterial weakness or significant deficiency. The IRS also stated that it will continue to work\nwith the Government Accountability Office to demonstrate how the actions it has taken address\nthe material weaknesses and significant deficiencies. The IRS disagreed with the part of the\nrecommendation that related to the implementation of a comprehensive tracking system. The\nIRS stated that it currently has a comprehensive system in place and uses the Joint Audit\nManagement Enterprise System (JAMES) to track all audit recommendations.\nThe IRS disagreed with the remaining recommendation to strengthen the policies and procedures\nfor reviewing its FFMIA remediation plans. IRS management stated that the Financial\nManagement Control Executive Steering Committee, chaired by the Chief Financial Officer,\nprovides policy guidance and oversight of the IRS management controls program. In FY 2009,\nthe Chief Financial Officer established a business unit working group to ensure corrective\nactions are current and all remediation plans include actions to address audit findings. The IRS\nalso stated that the Associate Chief Financial Officer for Corporate Planning and Internal Control\nand the Deputy Chief Financial Officer review all remediation plans quarterly to ensure actions\nare addressed. Management\xe2\x80\x99s complete response to the draft report is included as Appendix VI.\n\nOffice of Audit Comment\nWe agree with the IRS\xe2\x80\x99 establishment of a business unit working group to ensure corrective\nactions are current and all remediation plans include actions to address audit findings. However,\nif these controls were working as intended, the IRS should have identified and addressed the\nissues included in our report. We discussed this further with IRS management, and they stated\nthat they had additional documentation to support the closing of certain recommendations that\nwas not provided to the audit team during our review. As a result, we were not able to evaluate\nthe effectiveness of these controls.\nWe also understand that the IRS uses the JAMES as its primary tracking system for all audit\nreport recommendations, including FFMIA recommendations and corrective actions. However,\nduring our review, we found that the IRS had difficulty researching the recommendations in the\nJAMES. As a result, we believe that solely relying on the JAMES does not provide the IRS with\nadequate assurance that it can effectively track the FFMIA recommendations and actions. We\n\n 4\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\ndiscussed this further with IRS management and they stated that they have additional internal\nIRS tracking reports that they use to monitor FFMIA recommendations and actions. However,\nthis information also was not provided to the audit team during our review. As a result, we were\nnot able to evaluate the effectiveness of these controls. We will follow up on these two\nrecommendations during subsequent FFMIA audits.\nCopies of this report are also being sent to the IRS managers affected by the report\nrecommendations. Please contact me at (202) 622-6510 if you have questions or\nNancy A. Nakamura, Assistant Inspector General for Audit (Management Services and Exempt\nOrganizations), at (202) 622-8500.\n\n\n\n\n 5\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n\n Table of Contents\n\nBackground ..........................................................................................................Page 1\n\nResults of Review ...............................................................................................Page 3\n No Intermediate Target Dates Were Extended on Any of the Open\n Remedies ......................................................................................................Page 3\n Progress Was Made in Addressing Material Weaknesses in Internal\n Controls; However, Improvements Are Still Needed for Compliance\n With the Federal Financial Management Improvement Act of 1996 ...........Page 4\n Improvements Are Needed to Procedures to Track Open Findings and\n Recommendations.........................................................................................Page 5\n Recommendation 1:........................................................Page 7\n\n Recommendation 2: .................................................................. Page 8\n\n Resource Information Continues to Be Unsupported and Incomplete .........Page 9\n Recommendations 3 and 4: ..............................................Page 10\n\n\nAppendices\n Appendix I \xe2\x80\x93 Detailed Objective, Scope, and Methodology ........................Page 12\n Appendix II \xe2\x80\x93 Major Contributors to This Report ........................................Page 15\n Appendix III \xe2\x80\x93 Report Distribution List .......................................................Page 16\n Appendix IV \xe2\x80\x93 Outcome Measure ................................................................Page 17\n Appendix V \xe2\x80\x93 Financial Management Remediation Action Projects...........Page 18\n Appendix VI \xe2\x80\x93 Management\xe2\x80\x99s Response to the Draft Report ......................Page 20\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n\n Abbreviations\n\nFFMIA Federal Financial Management Improvement Act of 1996\nFY Fiscal Year\nGAO Government Accountability Office\nIFS Integrated Financial System\nIRS Internal Revenue Service\nJAMES Joint Audit Management Enterprise System\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n\n Background\n\nThe Federal Financial Management Improvement Act of 1996 (FFMIA)1 established in statute\ncertain financial management systems requirements that were already established by executive\nbranch policies. The FFMIA was intended to advance Federal Government financial\nmanagement by ensuring that Federal Government management systems can and do provide\nreliable, consistent disclosure of financial data. Further, this disclosure should be done on a basis\nthat is uniform across the Federal Government from year to year by consistently using\nprofessionally accepted accounting standards. Specifically, FFMIA Section 803 (a) requires\neach agency to implement and maintain systems that comply substantially with:\n \xe2\x80\xa2 Federal Government financial management systems requirements.\n \xe2\x80\xa2 Applicable Federal Government accounting standards.\n \xe2\x80\xa2 The Government Standard General Ledger at the transaction level.\nAuditors are required to report on agency compliance with the three stated requirements as part\nof financial statement audit reports. Agency heads are required to determine, based on the audit\nreport and other information, whether their financial management systems comply with the\nFFMIA. If the agency\xe2\x80\x99s financial systems do not comply, the agency is required to develop a\nremediation plan that describes the resources, remedies, and intermediate target dates for\nachieving compliance and to file the plan with the Office of Management and Budget. In\naddition, FFMIA Section 804 (b) requires that agency Inspectors General report to Congress\ninstances when and reasons why an agency has not met the intermediate target dates established\nin its remediation plan.\nIn the last several years, the Government Accountability Office (GAO) has reported numerous\nfinancial management weaknesses in its audits of the Internal Revenue Service\xe2\x80\x99s (IRS) annual\nfinancial statements and related assessments of internal control. Due to these weaknesses, the\nIRS\xe2\x80\x99 financial management systems have not been in substantial compliance with the\nrequirements of the FFMIA. Consequently, the IRS has been required to prepare and maintain a\nremediation plan.\nThis review was performed at the IRS National Headquarters in Washington, D.C., in the office\nof the Chief Financial Officer during the period December 2008 through April 2009. We\nconducted this performance audit in accordance with generally accepted government auditing\nstandards. Those standards require that we plan and perform the audit to obtain sufficient,\nappropriate evidence to provide a reasonable basis for our findings and conclusions based on our\n\n1\n Pub. L. No. 104-208, 110 Stat. 3009.\n Page 1\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\naudit objective. We believe that the evidence obtained provides a reasonable basis for our\nfindings and conclusions based on our audit objective. Detailed information on our audit\nobjective, scope, and methodology is presented in Appendix I. Major contributors to the report\nare listed in Appendix II.\n\n\n\n\n Page 2\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n\n Results of Review\n\nThe IRS continues to face challenges with reporting complete and verifiable resource estimates\nin its FFMIA remediation plans. During our review of the IRS\xe2\x80\x99 December 31, 2008, FFMIA\nremediation plan, the IRS was unable to provide supporting documentation for certain resource\nestimates, totaling $41.3 million. In addition, we found that the IRS did not include complete\nresource estimates for several remediation actions included in its December 31, 2008, FFMIA\nremediation plan. Further, the IRS does not have effective procedures to track and report all\nopen recommendations in its FFMIA remediation plan.\nAccurate and complete resource estimates are necessary to effectively evaluate the commitments\nneeded to fully implement all of the remediation actions presented in the IRS\xe2\x80\x99 FFMIA\nremediation plan. Without the appropriate estimates, the remediation actions could be delayed as\na result of insufficient resources being available when needed. Until the IRS develops and\ncompletes the necessary remediation actions to address all of the GAO\xe2\x80\x99s open findings and\nrecommendations, the IRS will continue to be noncompliant with the FFMIA.\n\nNo Intermediate Target Dates Were Extended on Any of the Open\nRemedies\nDuring Calendar Year 2008, the IRS reported that it:\n \xe2\x80\xa2 Canceled 25 and added 50 remediation actions to the 34 open remediation actions in its\n December 31, 2007, remediation plan.\n \xe2\x80\xa2 Completed 18 remediation actions, leaving 41 open remediation actions in its\n December 31, 2008, remediation plan.\nThe 25 canceled remediation actions were related to Computer Security2 and resulted from a new\nComputer Security plan that was approved in April 2008. These 25 actions were replaced by\n39 new expanded remediation actions for the same project. We found that 4 of the 39 new\nremediation actions significantly extend the completion dates of the remediation actions related\nto Computer Security, causing some actions to be extended beyond 3 years. As required, the\nIRS, through the Department of the Treasury, properly obtained Office of Management and\nBudget concurrence to extend its corrective actions beyond the 3-year limitation. The remaining\n11 remediation actions added in Calendar Year 2008 were related to the Custodial Detail Data\nBase, Redesign Revenue Accounting Control System, and Automated Trust Fund Recovery\n\n\n2\n See Appendix V for a description of the projects mentioned in the report.\n Page 3\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\nSystem. These additional actions did not materially affect the completion dates for any existing\nremediation actions.\nAll of the 41 open actions were associated with 3 major financial management projects or issues:\n \xe2\x80\xa2 Custodial Detail Data Base \xe2\x80\x93 4 remediation actions.\n \xe2\x80\xa2 Redesign Revenue Accounting Control System \xe2\x80\x93 4 remediation actions.\n \xe2\x80\xa2 Computer Security \xe2\x80\x93 33 remediation actions.\nOur review of the 41 open remediation actions indicated that the IRS missed no intermediate\ntarget dates. Although the IRS was able to meet the target dates for all open remedies, any future\ndelays could hinder the IRS\xe2\x80\x99 ability to make timely resolutions of the reported issues that caused\nits noncompliance with the FFMIA.\n\nProgress Was Made in Addressing Material Weaknesses in Internal\nControls; However, Improvements Are Still Needed for Compliance\nWith the Federal Financial Management Improvement Act of 1996\nIn November 2008, the GAO reported3 that the IRS continued to make significant strides in\naddressing its financial management challenges and material weaknesses in internal controls.\nSpecifically, the GAO noted that the IRS\xe2\x80\x99 progress to address control deficiencies over the\ncollection of unpaid taxes and the issuance of improper refunds is such that the GAO no longer\nconsiders the remaining control deficiencies in this area to constitute a material weakness.\nHowever, the GAO continued to report that the IRS\xe2\x80\x99 financial management systems did not\nsubstantially comply with the requirements of the FFMIA. The GAO highlighted the following\nas reasons for the noncompliance:\n \xe2\x80\xa2 Noncompliance with Federal Financial Management Systems Requirements.\n \xe2\x80\xa2 Noncompliance with Federal Accounting Standards.\n \xe2\x80\xa2 Noncompliance with United States Government Standard General Ledger.\n \xe2\x80\xa2 Material weaknesses in information security controls.\n \xe2\x80\xa2 Reliance on obsolete systems.\n \xe2\x80\xa2 Lack of interface between systems.\n\n\n\n3\n FINANCIAL AUDIT: IRS\xe2\x80\x99s Fiscal Years 2008 and 2007 Financial Statements (GAO-09-119, dated\nNovember 2008).\n\n\n Page 4\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\nThe GAO reported that these financial challenges adversely affect the IRS\xe2\x80\x99 ability to fulfill its\nresponsibilities as the nation\xe2\x80\x99s tax collector and prevents it from routinely obtaining\ncomprehensive, timely, accurate, and useful information for day-to-day decision making.\n\nImprovements Are Needed to Procedures to Track Open Findings and\nRecommendations\nDuring our review of the IRS\xe2\x80\x99 December 31, 2008, FFMIA remediation plan, we found that the\nGAO recommendation relating to the development of meaningful cost data was not addressed in\nthat plan. Specifically, the GAO recommended that the IRS develop the data to support\nmeaningful cost information categories and cost-based performance measures. On\nSeptember 30, 2008, the IRS canceled the remediation action intended to address this\nrecommendation and provided the following explanation in its September 30, 2008, FFMIA\nremediation plan:\n The IRS has a detailed cost allocation methodology that provides full cost information to\n the five operating business units and three complete years of fully allocated cost data in\n IFS.4 The Statement of Net Cost is produced from the Integrated Financial System cost\n accounting module. The IRS briefed the GAO on the capability to calculate the full cost\n of products and services.\nDuring our fieldwork, IRS management informed us that the IRS considers this recommendation\nto be fully addressed and that funding is currently not available for updates to the IFS. However,\nthe IRS was unable to provide supporting documentation that the GAO considered the\nrecommendation closed. In addition, in November 2008, the GAO reported5 that:\n IRS\xe2\x80\x99s financial management systems do not comply with federal accounting standards\n because IRS did not have reliable, current information on the costs of its activities\n available to support decision making on a routine basis, consistent with Statement of\n Federal Financial Accounting Standards No 4, Managerial Cost Accounting. Although\n IRS believes its recently completed cost pilots have demonstrated its ability to do so, IRS\n has not applied the cost information maintained in the cost module of IFS to the tax\n related activities processed by separate legacy information systems.\nBased on the GAO findings noted above, we consider this recommendation to be unaddressed\nand, as a result, it should be included in the IRS\xe2\x80\x99 FFMIA remediation plans as an open\nrecommendation. To ensure that the IRS\xe2\x80\x99 FFMIA remediation plans are effective, we believe\nthat the IRS should (1) obtain written concurrence from both the GAO and the Department of the\n\n4\n The Integrated Financial System (IFS) was acquired by the IRS to provide timely, detailed financial, cost\naccounting, property accounting, and procurement data to authorized users.\n5\n FINANCIAL AUDIT: IRS\xe2\x80\x99s Fiscal Years 2008 and 2007 Financial Statements (GAO-09-119, dated\nNovember 2008).\n Page 5\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\nTreasury that a recommendation is fully addressed prior to removing the associated remediation\naction(s) from its FFMIA remediation plan and (2) include in its FFMIA remediation plan the\njustification for removing the recommendation(s), the status of the recommendation(s), and\nwhether additional remediation actions will be developed and included in subsequent\nremediation plans. It is also important that the IRS continue to report open recommendations\nregardless of funding availability. Specifically, the remediation actions associated with the open\nrecommendations should be presented, along with an explanation that resources are currently not\navailable.\nDuring our fieldwork, we also identified another GAO recommendation6 that was removed from\nthe IRS\xe2\x80\x99 FFMIA remediation plan and, although this recommendation was no longer associated\nwith a reportable condition, we met with IRS management to determine the status of\nimplementing the recommendation. IRS management informed us that they were unaware that\nthe remediation action was removed from the IRS\xe2\x80\x99 remediation plan. After IRS management\nresearched the issue, they discovered that the remediation action was removed several years prior\nto the December 31, 2008, plan; however, they were not certain of the reason since the GAO\nconsiders it to be an open issue that needed to be addressed. IRS management stated that they\nplanned to research the issue further and would consider adding additional remedies to address\nthis open recommendation. Because the IRS lacks a comprehensive FFMIA tracking system, it\nwas unable to promptly identify when the recommendation and the associated remediation\nactions were removed from the IRS\xe2\x80\x99 FFMIA remediation plan and the basis for removal.\nOn April 1, 2009, we provided the IRS with a discussion draft of our review, and the IRS\nprovided the following comments relating to this recommendation:\n The remediation plan action was incorporated into a higher level action that required\n IRS to implement Release 2 of the Integrated Financial System (IFS), which included the\n Asset Management module that provides the functionality for subsidiary ledgers for\n property and equipment. The Treasury Department concurred that all IFS Release 2\n actions could be canceled due to lack of funding for the IFS upgrade. The actions were\n canceled, as approved, and replacement actions will be established once funding is\n provided so realistic dates for future actions can be determined. It is not known when\n funding for the IFS upgrade will occur, and therefore, the recommendation remains\n closed.\nWe met with IRS management regarding the comments received, and we were informed that\nduring their initial review they had not researched the status of the recommendation in the\n\n\n\n6\n Internal Revenue Service: Recommendations to Improve Financial and Operational Management (GAO-01-42,\ndated November 17, 2000). This recommendation is reported as \xe2\x80\x9copen\xe2\x80\x9d in the GAO report, Internal Revenue\nService: Status of GAO Financial Audit and Related Financial Management Report Recommendations\n (GAO-08-693, dated July 2008).\n Page 6\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\nDepartment of the Treasury\xe2\x80\x99s Joint Audit Management Enterprise System (JAMES).7 Although\nthe information contained in the JAMES provided the IRS with additional details regarding the\nclosing of the recommendation, we believe the IRS\xe2\x80\x99 exclusive use of the JAMES is not an\neffective or efficient tracking tool for monitoring the FFMIA remediation actions. The JAMES\nis a Department-wide tracking system and, as of January 1, 2008, there were over\n4,000 corrective actions recorded in the system. In addition, we found that sorting through the\ninformation contained in the JAMES can be rather cumbersome depending on the number of\nplanned corrective actions associated with each recommendation. For example, the IRS\nprovided us with a report from the JAMES that included several pages of corrective actions for\neach recommendation. Specifically, one recommendation had 16 planned corrective actions that\nresulted in an 8 page report, and another recommendation had 26 planned corrective actions\ncovering 12 pages. Reading through the 16 and 26 planned corrective actions, respectively, to\nobtain information relating to 1 FFMIA corrective action is not an efficient use of resources.\nAlthough the IRS is required to record and track its corrective action plans in the JAMES, we\nbelieve that the IRS needs to supplement its use of the system by developing a separate process\nfor tracking key information for each recommendation and corrective action related to the\nFFMIA. For example, the IRS needs to document and maintain a high-level synopsis for each\nrecommendation and corrective action, which would include the origination date for each\nrecommendation and corrective action, the date the recommendation and corrective action was\nclosed or canceled, and the date the action was closed in the JAMES. Overall, the tracking\nsystem should provide a high-level summary for IRS management to (1) adequately monitor the\nstatus of all current and prior remediation actions and (2) timely respond to inquires regarding\nthe IRS\xe2\x80\x99 FFMIA remediation plans. This supplemental tracking system would provide more\nassurance that remediation actions are not removed until the IRS fully addresses the\nrecommendation. If remediation actions are inappropriately removed, findings and\nrecommendations will remain open and the IRS will continue to be noncompliant with the\nFFMIA. We will continue to monitor the FFMIA remediation plan updates throughout Calendar\nYear 2009.\n\nRecommendations\nRecommendation 1: The Chief Financial Officer and the owners of the individual\nremediation actions should strengthen the policies and procedures for reviewing the IRS\xe2\x80\x99 FFMIA\nremediation plans to effectively ensure that future plans include all open findings and\nrecommendations and that there are remediation actions to address such findings.\n\n7\n The JAMES supports the customers in their management of audit findings and recommendations. It is used to\nmonitor the progress and implementation of planned corrective actions to correct audit findings and material\nweaknesses. The JAMES is a Department-wide system accessible to the customers, Departmental management, the\nDepartment of the Treasury Office of Inspector General, and the Treasury Inspector General for Tax Administration.\nIt contains tracking information on all actions required to address audit findings and recommendations.\n Page 7\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n Management\xe2\x80\x99s Response: The IRS disagreed with this recommendation. The IRS\n stated that the Financial Management Control Executive Steering Committee, chaired by\n the Chief Financial Officer, provides policy guidance and oversight of the IRS\n management controls program. In Fiscal Year (FY) 2009, the Chief Financial Officer\n established a business unit working group to ensure corrective actions are current and all\n remediation plans include actions to address audit findings. The Associate Chief\n Financial Officer for Corporate Planning and Internal Control and the Deputy Chief\n Financial Officer review all remediation plans quarterly to ensure actions are addressed.\n Office of Audit Comment: We agree with the IRS\xe2\x80\x99 establishment of a business unit\n working group to ensure corrective actions are current and all remediation plans include\n actions to address audit findings. However, if these controls were working as intended,\n the IRS should have identified and addressed the issues included in our report. We\n discussed this further with IRS management, and they stated that they believe they have\n sufficient guidance and oversight for ensuring that all FFMIA open findings and\n recommendations are included in its FFMIA remediation plans. In addition, IRS\n management stated that they had additional documentation to support the closing of\n certain recommendations that was not provided to the audit team during our review. As a\n result, we were not able to evaluate the effectiveness of these controls. We will follow up\n on this recommendation during subsequent FFMIA audits.\nRecommendation 2: The Chief Financial Officer should develop a comprehensive system for\ntracking the remediation actions included in the IRS\xe2\x80\x99 FFMIA remediation plans to effectively\nensure that the reason for removing a remediation action is properly documented and maintained.\nThis would provide the users of the FFMIA plan with a consolidated list of open and closed\nremediation actions as well as an explanation for any additions or deletions. Additionally, the\nIRS should obtain written concurrence from the GAO and the Department of the Treasury that a\nrecommendation is fully addressed prior to removing the associated remediation action(s) from\nits FFMIA remediation plan.\n Management\xe2\x80\x99s Response: The IRS agreed with this recommendation, in part. The\n IRS stated that it obtains written concurrence from the Department of the Treasury when\n it requests to close a material weakness or significant deficiency. The IRS also stated that\n it will continue to work with the GAO to demonstrate how the actions it has taken\n address the material weaknesses and significant deficiencies. The GAO addresses the\n status of its recommendations in its Annual Audited Financial Statement report and its\n annual Status of GAO Financial Audit and Related Financial Management\n recommendations. The IRS disagreed with the part of the recommendation regarding the\n comprehensive tracking system. The IRS stated that it currently has a comprehensive\n system in place and uses the JAMES to track all audit recommendations issued by the\n Department of the Treasury\xe2\x80\x99s Office of Inspector General, the Treasury Inspector General\n for Tax Administration, and the GAO, including auditor reported material weaknesses\n\n Page 8\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n and significant deficiencies in accordance with Treasury Directive 40-03 (Treasury Audit\n Resolution, Follow-up, and Closure). In addition, the Financial Management Control\n Executive Steering Committee monitors all corrective action plans related to open\n material weaknesses and significant deficiencies and approves additions and deletions to\n these plans.\n Office of Audit Comment: We understand that the IRS uses the JAMES as its\n primary tracking system for all audit report recommendations, including FFMIA\n recommendations and corrective actions. However, during our review, the IRS had\n difficulty researching the recommendations in the JAMES. As a result, we believe that\n solely relying on the JAMES does not provide the IRS with adequate assurance that it can\n effectively track the FFMIA recommendations and actions. We discussed this further\n with IRS management and they stated that they have additional internal IRS tracking\n reports that they use to monitor FFMIA recommendations and actions. However, this\n information was not provided to the audit team during our review. As a result, we were\n not able to evaluate the effectiveness of these controls. We will follow up on this\n recommendation during subsequent FFMIA audits.\n\nResource Information Continues to Be Unsupported and Incomplete\nWe previously reported8 that some resources listed in the IRS\xe2\x80\x99 December 31, 2006, FFMIA\nremediation plan were not verifiable to supporting documentation and recommended that the\nIRS Associate Chief Financial Officer for Corporate Planning and Internal Control review\nresources listed in future plans for accuracy. Although we reported9 that the IRS took effective\nsteps during Calendar Year 2007 to address this finding, we continue to find instances where the\nresource information for certain remediation actions is either unsupported or incomplete.\nTherefore, we believe the IRS\xe2\x80\x99 current procedures are not effective and additional procedures are\nneeded to effectively ensure that all remediation actions have verifiable and complete resource\nestimates.\nDuring our review of the IRS\xe2\x80\x99 December 31, 2008, FFMIA remediation plan, the IRS was unable\nto provide supporting documentation for 4 Computer Security resource estimates totaling\n$41.3 million. During our audit fieldwork, IRS management stated that the $41.3 million was\nbased on outdated estimates and supporting documentation was not maintained. The IRS also\ninformed us that it will determine the appropriate resource estimates and include the estimates in\nits March 31, 2009, FFMIA remediation plan.\n\n\n\n8\n The Internal Revenue Service\xe2\x80\x99s Federal Financial Management Act Remediation Plan As of December 31, 2006\n(Reference Number 2007-10-077, dated May 21, 2007).\n9\n The Internal Revenue Service\xe2\x80\x99s Federal Financial Management Act Remediation Plan As of December 31, 2007\n(Reference Number 2008-10-096, dated March 28, 2008).\n Page 9\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\nThe IRS also did not include complete resource estimates for several other remediation actions\nincluded in its December 31, 2007, and December 31, 2008, FFMIA remediation plans. For\ninstance, during March 2008, we reported10 that 13 Computer Security remediation actions\nreported in the IRS\xe2\x80\x99 December 31, 2007, remediation plan included estimated resources for\nFY 2008 only, even though the scheduled completion date was not until FY 2009 or beyond. In\naddition, the IRS\xe2\x80\x99 December 31, 2008, remediation plan did not include complete resource\nestimates for three Computer Security remediation actions that had target dates that extended to\nFY 2013. Specifically, we found 3 remediation actions that lacked complete resource estimates\nfor 4 years\xe2\x80\x94FY 2010 through FY 2013. IRS management informed us that the responsibility for\nthese remediation actions had been reassigned to another area within the Modernization and\nInformation Technology Services organization and the resource estimates were not completed\nbeyond FY 2009. IRS management also informed us that the IRS plans to include the\nappropriate resource estimates in its June 30, 2009, FFMIA remediation plan. In the future, it is\nimportant that the IRS ensure that each remediation action includes resource estimates for each\nyear until the planned actions are completed.\nAccurate and complete resource estimates are necessary for the IRS to effectively evaluate the\ncommitments needed to fully implement all of the remediation actions presented in the\nFFMIA remediation plan. Without the appropriate estimates, the completion dates for the\nremediation actions could be delayed as a result of insufficient resources being available when\nneeded. Further, until these remediation actions are completed, the weaknesses in the IRS\xe2\x80\x99\nfinancial management system related to Computer Security issues will continue to exist.\n\nRecommendations\nRecommendation 3: The Chief Financial Officer should ensure that the incomplete and\nunsupported information identified during our review of the IRS\xe2\x80\x99 December 31, 2008, FFMIA\nremediation plan is appropriately updated in future remediation plans.\n Management\xe2\x80\x99s Response: The IRS agreed with this recommendation and will\n ensure that future remediation plans include the supporting documentation for the four\n identified Computer Security resource estimates.\nRecommendation 4: The Chief Financial Officer and the owners of the individual\nremediation actions should strengthen the policies and procedures for reviewing the IRS\xe2\x80\x99 FFMIA\nremediation plans to effectively ensure that future plans include complete and verifiable financial\nresource estimates for each year until the planned actions are completed.\n Management\xe2\x80\x99s Response: The IRS agreed with this recommendation and will\n ensure that future remediation plans include resource estimates for each year until the\n\n10\n The Internal Revenue Service\xe2\x80\x99s Federal Financial Management Act Remediation Plan As of December 31, 2007\n(Reference Number 2008-10-096, dated March 28, 2008).\n\n Page 10\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\nplanned actions are completed for the identified remediation actions related to the\nDecember 31, 2007, and December 31, 2008, remediation plans.\n\n\n\n\n Page 11\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n Appendix I\n\n Detailed Objective, Scope, and Methodology\n\nThe overall objective of this review was to report to Congress, as required by the FFMIA,1 any\ninstances of and reasons for missed intermediate target dates established in the IRS\xe2\x80\x99 FFMIA\nremediation plan as of December 31, 2008. We also evaluated whether, in general, the IRS was\nmeeting its responsibilities in fulfilling the intent of the FFMIA. To accomplish our objective,\nwe:\nI. Gained an understanding of the requirements of the FFMIA, including Office of\n Management and Budget and Department of the Treasury guidance for compliance with\n the FFMIA.\n A. Reviewed the FFMIA and all related Office of Management and Budget and\n Department of the Treasury guidance.\n B. Summarized all relative procedural standards to be used during our audit tests.\nII. Determined whether the IRS\xe2\x80\x99 remediation plan was consistent with\n GAO recommendations from prior IRS financial audits and related financial management\n reports.\n A. Obtained the following IRS financial statement-related reports issued by the GAO2\n since the last remediation plan audit.\n 1. Opinion Report.\n 2. Recommendation Report.\n 3. Management Letter.\n B. Identified any financial management recommendations meeting FFMIA criteria from\n the GAO reports obtained in Step II.A.\n C. Mapped the identified GAO recommendations to the current IRS remediation plan to\n identify any recommendations not included in the plan.\n D. If instances were identified, inquired of IRS officials as to why the GAO\n recommendations were not included.\n\n1\n Pub. L. No. 104-208, 110 Stat. 3009.\n2\n FINANCIAL AUDIT: IRS\xe2\x80\x99s Fiscal Years 2008 and 2007 Financial Statements (GAO-09-119, dated\nNovember 2008) and INTERNAL REVENUE SERVICE: Status of GAO Financial Audit and Related Financial\nManagement Report Recommendations (GAO-08-693, dated July 2008).\n Page 12\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\nIII. Determined whether 1) the IRS missed any intermediate target dates established in its\n remediation plan, 2) intermediate target dates were extended without sufficient\n documentation to support the revised dates, and 3) proper approval was obtained for\n remediation actions extending more than 3 years.\n A. Verified that all remedial actions have intermediate target dates established.\n B. Identified instances when the IRS has not met the intermediate target dates.\n C. If instances of missed dates were identified, inquired of IRS officials as to the reason\n the IRS did not meet the intermediate target date.\n D. Evaluated the impact the missed intermediate target date had on the IRS in meeting\n the established goal of the remedial action.\n E. Compared the December 31, 2008, IRS FFMIA remediation plan to prior plans to\n identify intermediate target dates that have changed since the previous Treasury\n Inspector General for Tax Administration review, and obtained and analyzed\n documentation in support of any changes.\n F. Identified any intermediate target dates extending more than 3 years since the\n recommendation was reported.\n G. If instances of intermediate target dates extending longer than 3 years were identified,\n verified that approval was requested of the Office of Management Budget.\nIV. Determined whether 1) the IRS remediation plan had established resource needs for\n remediation actions and 2) the resources presented were consistent with supporting\n documentation.\n A. Verified that resource requirements were identified for all remedial actions.\n B. Obtained budget information.\n C. Traced remediation plan resources to budget information.\n D. If differences were identified, inquired of IRS officials as to the reason the resource\n needs did not match budget information.\n E. Evaluated the impact, if any, of deferring additional releases of the IFS3 on the IRS\xe2\x80\x99\n FFMIA remedial actions and whether the IRS has plans to reduce the impact.\n\n\n\n\n3\n The IFS was acquired by the IRS to provide timely, detailed financial, cost accounting, property accounting, and\nprocurement data to authorized users.\n Page 13\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\nV. Determined whether the IRS had taken adequate corrective actions on prior reported audit\n findings related to the FFMIA remediation plan.\n A. Identified prior audit findings and corresponding management responses concerning\n corrective actions that should have been completed by the time of our audit.\n B. Confirmed through discussions/observations that actions had been completed.\n C. Performed tests, to the extent needed, to determine the effectiveness of the corrective\n actions.\n\n\n\n\n Page 14\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n Appendix II\n\n Major Contributors to This Report\n\nNancy A. Nakamura, Assistant Inspector General for Audit (Management Services and Exempt\nOrganizations)\nAlicia P. Mrozowski, Director\nMichelle Philpott, Audit Manager\nKenneth E. Henderson, Lead Auditor\nWilliam E. Thompson, Lead Auditor\nSeth A. Siegel, Senior Auditor\nRashme Sawhney, Auditor\n\n\n\n\n Page 15\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n Appendix III\n\n Report Distribution List\n\nCommissioner C\nOffice of the Commissioner \xe2\x80\x93 Attn: Chief of Staff C\nDeputy Commissioner for Operations Support OS\nDeputy Chief Financial Officer OS:CFO\nChief Counsel CC\nNational Taxpayer Advocate TA\nDirector, Office of Legislative Affairs CL:LA\nDirector, Office of Program Evaluation and Risk Analysis RAS:O\nOffice of Internal Control OS:CFO:CPIC:IC\nAudit Liaisons:\n Chief Financial Officer OS:CFO\n\n\n\n\n Page 16\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n Appendix IV\n\n Outcome Measure\n\nThis appendix presents detailed information on the measurable impact that our recommended\ncorrective action will have on tax administration. This benefit will be incorporated into our\nSemiannual Report to Congress.\n\nType and Value of Outcome Measure:\n\xe2\x80\xa2 Reliability of Information \xe2\x80\x93 Actual; $41.3 million of the resource estimates reported in the\n IRS\xe2\x80\x99 December 31, 2008, FFMIA1 remediation plan could not be verified from the\n supporting documentation provided by the IRS (see page 9).\n\nMethodology Used to Measure the Reported Benefit:\nTo determine whether the IRS reliably reported estimated resources in its December 31, 2008,\nFFMIA remediation plan, we compared the estimated resources to the supporting documentation\nand interviewed selected IRS personnel. Our analysis determined that $41.3 million of the\nreported resources could not be verified from the supporting documentation provided by the IRS.\n\n\n\n\n1\n Pub. L. No. 104-208, 110 Stat. 3009.\n Page 17\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n Appendix V\n\n Financial Management Remediation Action Projects\n\nThe IRS initiated five financial management projects in response to the various material\nweaknesses identified by the GAO and the Treasury Inspector General for Tax Administration\nrelating to the FFMIA.1 The IRS described the functionality of the projects contained in its\nremediation plan as follows.\nCustodial Detail Data Base: To more accurately report a single balance due for Trust Fund\nRecovery Penalty2 assessments and determine areas for improvement, the IRS Chief Financial\nOfficer developed a Trust Fund Recovery Penalty database. This database is the first release of\nthe Financial Management Information System enhancement to the Custodial Detail Data Base\nthat will enable the IRS to address many of the outstanding financial management\nrecommendations. Full Custodial Detail Data Base functionality will be accomplished in four\nreleases.\n \xe2\x80\xa2 Release I \xe2\x80\x93 Unpaid Assessments subledger.\n \xe2\x80\xa2 Release II \xe2\x80\x93 Master File3 transactions and Electronic Funds Transfer Payment System4\n preposted transactions.\n \xe2\x80\xa2 Release III \xe2\x80\x93 All other preposted revenue receipt transactions and refund transactions.\n \xe2\x80\xa2 Release IV \xe2\x80\x93 Frozen Credit subledger and Excise Tax Allocations.\nThe Redesign Revenue Accounting Control System: The current Redesign Revenue\nAccounting Control System records financial transactions pertaining to taxpayer processing and\nis the IRS custodial accounting system of record. Although the IRS has received 11 consecutive\nclean opinions on its financial reports, the GAO continues to cite several material weaknesses\nwith custodial accounting pertaining to traceability and noncompliance with the United States\nStandard General Ledger, among other issues. The IRS Submissions Processing function also\nrequested that the Redesign Revenue Accounting Control System consolidate reporting due to\n\n\n\n1\n Pub. L. No. 104-208, 110 Stat. 3009.\n2\n When a company does not pay the taxes it withholds from employee wages, such as Social Security or individual\nincome tax, the IRS has the authority to assess all responsible corporate officers individually for the taxes withheld\nvia the Trust Fund Recovery Penalty.\n3\n The IRS database that stores various types of taxpayer account information. This database includes individual,\nbusiness, and employee plans and exempt organizations data.\n4\n The IRS system that allows taxpayers to make their Federal tax payments electronically.\n Page 18\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\ncampus5 consolidation and to relieve the campus directors\xe2\x80\x99 burden to certify monthly reports. In\naddition, the Redesign Revenue Accounting Control System does not conform to the current\nIRS Enterprise Architecture.\nAutomated Trust Fund Recovery System: This system provides the capability to\nsystematically upload Trust Fund Recovery Penalty assessments from the Area Offices6 and\nproperly cross-references payments received for assessments made. The Automated Trust Fund\nRecovery System replaced manual processes for assessing penalties and cross-referencing\npayments and is designed to ensure compliance with the GAO requirements and accounting\nstandards.\nIntegrated Financial System: This system provides the IRS with an integrated accounting\nsystem to account for and control resources. It includes a Core Financial System (General\nLedger, Accounts Receivable, Accounts Payable, Funds and Cost Management, and Financial\nReporting) as well as a Budget Formulation system and a 3-year rolling forecast.\nComputer Security: This project addresses internal control deficiencies cited in various audits;\ninitiates efforts to develop controls implemented at campuses, field offices, and post-of-duty\noffices to ensure uniformity and consistency; develops appropriate means through which the IRS\ncan carry out periodic reviews of the effectiveness of policies and procedures, along with means\nto address security breaches; updates access control standards to reflect changes in technology\nand operating environments; provides computer security training to personnel; and conducts\ncomputer security self-assessment reviews that identify and alleviate vulnerabilities on a\nproactive basis.\n\n\n\n\n5\n The data processing arm of the IRS. The campuses process paper and electronic submissions, correct errors, and\nforward data to the Computing Centers for analysis and posting to taxpayer accounts.\n6\n A geographic organizational level used by IRS business units and offices to help their specific types of taxpayers\nunderstand and comply with tax laws and issues.\n Page 19\n\x0c The Internal Revenue Service\xe2\x80\x99s\n Federal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n Appendix VI\n\nManagement\xe2\x80\x99s Response to the Draft Report\n\n\n\n\n Page 20\n\x0c The Internal Revenue Service\xe2\x80\x99s\nFederal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n\n Page 21\n\x0c The Internal Revenue Service\xe2\x80\x99s\nFederal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n\n Page 22\n\x0c The Internal Revenue Service\xe2\x80\x99s\nFederal Financial Management Improvement Act\n Remediation Plan As of December 31, 2008\n\n\n\n\n Page 23\n\x0c'