OIO - High Profile Tax Payer and Employee Access - Executive Summary
Office of the Chief Financial Officer
Executive Summary for In Progress Reports
As of November 30, 2012
Report No. 11-02-16-OTR: Final Management Alert: The Office of Tax and Revenue has Not Restricted Access to Certain High-Profile Taxpayers and Employees, dated July 19, 2011.
The OCFO has faced challenges in receiving the required personnel reports due to concerns about privacy and the internal distribution of employee information to fellow employees. In addition to mitigating fraud risks, the OCFO is also sensitive to privacy issues for its employees. Also, OTR is asking that the report be modified to include checking accounts to further identify fraudulently re-routed refunds causing further delay. OTR is working to secure the reports. However, several deadlines have passed and the receipt of the report remains a significant issue, so the status will continue to be closely monitored.
Chief Risk Officer’s Risk Assessment
The inherent risk associated with fraud is categorized as High. Similarly, risks associated with privacy are also categorized as High. The OCFO takes seriously its responsibilities to keep tax information confidential. While OIO notes that there were no patterns of improper access to the 23 accounts reviewed, OIO made four recommendations, and all are being pursued.
Overview of Recommendations
OIO offered four recommendations. Three have been fully implemented.
- To reinforce the anti-browsing policy with all employees, anti-browsing training is included with the annual UNAX training by the IRS. Additionally, OTR Managers review the browsing policy with their employees at all annual training sessions. The anti-browsing policy was reinforced by management in administrations’ staff meetings during FY 2012.
- The browsing report is sent by the Customer Service Administration on a monthly basis to those administrations who have employees appearing on the report. When received, the OTR directors review to determine if further action is required.
- OTR did review the restricted taxpayer file to ensure that files of all high profile taxpayers and employees who live in the District are properly restricted. This one-time exercise was completed, though the on-going maintenance of this process is still In Progress (as noted below).
- OTR has established a central business “owner” to ensure that the list remains current and complete. This person has coordinated with Human Resources to ensure OTR employees are included on the restricted list. HR has agreed to allow distribution of the personnel report to the newly-established business process owner and one backup. OTR did undertake a complete review of its high-profile taxpayers and employees to restrict access. On-going maintenance has not been done due to lack of additional personnel reports. OTR is working to secure the required reports.
To view the full report, go to: High Profile Tax Payer and Employee Access Restriction Full Report