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.
