The report said Treasury has delegated responsibility for
developing MCA systems to its bureaus while maintaining
oversight, but that officials lacked specific procedures
to ensure consistent, periodic department-level oversight
was conducted, and they promoted and monitored MCA
implementation on an informal and sporadic basis.
As a result, MCA systems were implemented disparately among
Treasury’s operating bureaus and department-level offices,
said GAO.
For example, it said that while the Bureau of Engraving and
Printing and the Financial Management Service had
established MCA systems and practices and management
utilized cost information to make key decisions, the IRS’s
MCA capability was limited.
IRS’s MCA module had less than a year of data and could only
account for costs by activity, output, or program if those
activities were contained entirely in a single program.
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