TREASURY INSPECTOR GENERAL
FOR TAX ADMINISTRATION
DATE: April 1, 2016
CHAPTER 800 – INSPECTIONS AND EVALUATIONS
TABLE OF CONTENTS
(800) - 10Introduction
10.1Abbreviations and Acronyms
10.2Mission of the Office of Inspections and Evaluations
10.3Legislative Authority and Responsibility Relating to the Office of Inspections and Evaluations
10.3.1Council of the Inspectors General for Integrity and Efficiency Quality Standards for Inspection and Evaluation
10.3.2Standards (summarized)
(800) - 20Nature of System
20.1Overview
20.2Deputy Inspector General for Inspections and Evaluations Memoranda
20.3Maintaining the Office of Inspections and Evaluations Manual
(800) - 30Responsibilities
30.1Management Responsibilities
30.1.1Deputy Inspector General for Inspections and Evaluations
30.1.2Directors
30.1.3Supervisory Evaluators
30.1.4Lead Evaluators
30.2Policy onPersonal and Organizational Impairments
30.2.1Personal Impairments
30.2.2Organizational Impairments
30.3Administrative Procedures
(800) - 40Services and Products
40.1Overview
40.1.1Internal Reviews
40.1.2Referrals to the Office of Investigations
40.1.3Review of Investigative Imprest Funds
40.2Office of Inspections and Evaluations Responsibilities Concerning Foreign Intelligence Activities
40.3Products for External Stakeholders
(800)- 50Strategic Planning
50.1Overview
50.2Planning Research and Justification
50.2.1Research
50.2.2Justification (optional)
(800) - 60Planning and Conducting Inspections and Evaluations
60.1Overview
60.2Planning Inspections and Evaluations
60.2.1Opening a Project
60.2.2Project Plan
60.2.3Engagement Letter
60.2.4Opening Conference
60.3Conducting Inspections and Evaluations (Field Work)
60.3.1Collecting and Analyzing Data
60.3.1.1Quantitative and Qualitative Information
60.3.1.2Assessing the Reliability and Validity of Computer Processed Data
60.3.1.3Sampling Techniques
60.3.1.4Interviews
60.3.1.5Photographs
60.3.1.6Conducting Surveys
60.3.1.7Protecting Sensitive Information
60.3.1.8Reporting on Compliance with Laws and Regulations and Certain Illegal Acts
60.3.2Workpapers
60.3.2.1Procedure Summary(s)
60.3.2.2Project Log
60.3.2.3Treasury Inspector General for Tax Administration Counsel Advice
60.3.3Findings
60.3.3.1Recommendations
60.3.4Discussion Draft Reports
60.3.5Closing Conference
(800) – 70Reporting
70.1Report Writing Process
70.2Draft Reports
70.3Indexing and Referencing Reports
70.4Report Response Period
70.5Reports of Internal Treasury Inspector General for Tax Administrative Operations/Programs
70.6Sensitive But Unclassified Designation
(800) - 80Final Reports
80.1Final Report Writing
80.1.1Highlights Document
80.1.2Recommendations and Joint Audit Management Enterprise System Corrective Action Forms
80.1.3Outcome Measures
80.1.4Disclosure Review
80.2Press Release
80.3Workpaper Retention
80.4Input for the Semiannual Report
80.5Input for Congressional Testimony and Requests for Information from the Congress
80.6Reports of Internal Treasury Inspector General for Tax Administration Operations/Programs
80.7Follow-up Reviews
80.7.1Tracking Findings with Recommendations for Corrective Actions
80.7.2Decision Criteria and Follow Up
80.7.3Reporting
(800) - 90Time and Expense Reporting
90.1Responsibilities
90.2Time Reporting Codes
Operations Manual1Chapter 800