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IRS Procurement: Software Documentation Requirement Did Not Restrict Competition

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Report Type Reports and Testimonies
Report Date March 2, 1992
Report No. IMTEC-92-30
Subject
Summary:

The Internal Revenue Service's (IRS) software documentation requirements for the Check Handling Enhancements and Expert System--an automated system for processing tax remittances--were justified and did not improperly restrict competition. IRS has a sound basis for requiring that all software it expects to maintain, including both pre-existing and off-the-shelf software, be documented in accordance with its initial standard. GAO agrees with the agency that it is much easier for IRS programmers to maintain software that is documented according to a single agencywide standard. However, GAO found that IRS has not been explicit in stating this requirement in other requests for proposals. Problems with future procurements could arise if this requirement remains unclear.

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