Federal Manager's Daily Report

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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