This IRM section provides clarification on the role of the QA organization within FMSS.

QA partners with FMSS program owners to:

31 USC 720 (b), Agency Reports.

Executive Order No. 11348, Providing Guidance for the Further Training of Government Employees.

GAO-19-55G, GAO’s Agency Protocols.

GAO-14-704G, Standards for Internal Control in the Federal Government.

OMB Circular No. A-50, Audit Follow-up.

OMB Circular No. A-123, (revised) dated July 15, 2016, Management’s Responsibility for Enterprise Risk Management and Internal Control.

Public Law 97-255, Federal Managers’ Financial Integrity Act (FMFIA) of 1982.

Treasury Directive 40-04, Treasury Internal Control Program.

Treasury Directive 12-70, Policy and Guidance for Conference Approval, Planning, and Reporting.

5 USC 41, Training.

The Commissioner of Internal Revenue has authority under Treasury Order 150-10 to administer and enforce the Internal Revenue laws. The Commissioner provides subordinates certain authorities to act on his behalf by issuing Delegations of Authority. IRS directors throughout the IRS, with the authority and responsibility for a program, issue IMDs to administer and enforce the Internal Revenue laws.

The Chief, FMSS is authorized to prescribe QA programs within FMSS.

The AD, QA is responsible for planning, developing, implementing, evaluating, and controlling the QA programs.

The Section Chief, Audit and Review, is responsible for planning, developing, implementing, managing, and evaluating the Quality Assurance Review (QAR), QualityPro, Audit, ERM programs, and ensuring applicable IRS policies and procedures are followed.

The Section Chief, Employee Development, is responsible for planning, developing, implementing, managing, and evaluating FMSS’s Employee Development and IMD programs, and ensuring applicable IRS policies and procedures are followed.

FMSS program owners are responsible for:

QA project leads are accountable for planning, implementing, and completing QA program reviews.

QA employees are responsible for following the procedures outlined in this IRM.

The QA program reports include:

QA uses performance metrics to measure the effectiveness of reviews and, when possible, improvements made in response to QA recommendations.

Employee Development Program performance is measured by indicators such as the number of employees trained, events conducted, and training budget expenditures.

Management maintains continuous oversight of projects and program activities through regular project status meetings and status reporting.

A documentation trail of reviews, approvals, coordination activities, and key decisions is maintained in compliance with policy for each QA program.

The status of audits, corrective actions, audit inquiries, and requests are tracked; program risks and mitigations are documented and reviewed/updated periodically; and a documentation trail on issues, actions, and resolutions is retained.

Access to program documentation, reports and information is centralized and stored on a SharePoint site with access limited to authorized personnel.

The Employee Development Program follows the requirements of Treasury Directive 12-70, Policy and Guidance for Conference Approval, Planning, and Reporting, when requesting approval and coordination of employee training events. The Human Capital Office (HCO) provides feedback on submission accuracy which the manager uses as developmental opportunities for staff while improving product quality.

The Employee Development Program manages the payment of vendors and other federal agencies using a multi-level signature process to ensure accountability. The program uses the Servicewide Training and Events Tracking System (STETS) which is the system of record allowing the program to maintain records on the coordination of events and approval process.

The following terms and definitions apply to this IRM section:

The following table provides acronyms that are used throughout this IRM section:

IRM 1.4.1.6, Employee Development

IRM 1.4.2, Monitoring and Improving Internal Control

IRM 1.4.3, Financial Assurance Control Testing

IRM 1.4.31, IRS Quality Assurance Review Program

IRM 1.4.32, Internal Control Review Program

IRM 1.4.60, Enterprise Risk Management (ERM) Program

IRM 1.11.1, Internal Management Document (IMD) Program and Responsibilities

IRM 1.11.2, Internal Revenue Manual (IRM) Process

IRM 1.11.3, Servicewide Policy Statement Process

IRM 1.11.4, Servicewide Delegation Order Process

IRM 1.11.5, Publishing the Internal Revenue Manual (IRM)

IRM 1.11.9, Clearing and Approving the Internal Revenue Manual (IRM)

IRM 1.11.10, Interim Guidance Process

IRM 1.29.1, Authorities and Responsibilities

IRM 1.35.14, IRS Annual Financial Statement Audit

IRM 6.410.1, Learning and Education (L&E) Policy

Obtain an understanding of the operation of program processes, policies, practices, program risks and mitigations as well as prior audit findings and any other program concerns that apply to the project’s objectives sufficient to identify underlying and contributing causes. Document applicable program processes. Key sources for information include:

Analyze the information gathered during discovery and prepare a Summary of Analysis (SOA) documenting the results of the analysis and the proposed solution(s). The SOA should include:

Support the implementation of the solution in consultation with the program owner and stakeholders.

Soon after the solution is implemented, evaluate the operation of the solution(s) and identify and document any recommended adjustments or follow-on actions, as necessary.

The project lead submits project status reports to management and attends recurring oversight meetings at management’s discretion throughout the QAR project.

The project lead uploads the following final QAR project records to the review team’s SharePoint site with access limited to authorized personnel designated by the manager:

Develop an understanding of the program under review and any recent program improvements by reviewing program documentation, studies, guidance, processing documents, and discussing program operation with the SME, as necessary.

Develop a Testing Approach and Data Collection Instrument (DCI) to document the testing plan and test results.

Test program adherence to guidance. Testing techniques include:

Report testing results to program owners and finalize a written report identifying review objectives, guidance used as testing criteria, scope and methodology, results, and any recommended actions.

The project lead will submit project status reports to management and attend recurring oversight meetings at management’s discretion throughout the QAR project.

The project lead will upload the following final QAR records to the review team’s SharePoint site with access limited to authorized personnel designated by the manager: