This report suggested ways to increase the efficiency and effectiveness of the Internal Revenue Service's ADP operations. IRS needed to do more to perfect its strategy for acquiring and using data processing resources. The agency needed to improve
Various studies and reviews had shown that IRS lacked a formal ADP planning system capable of (1) assuring senior managers' involvement and participation, (2) allocating ADP resources equitably among users, (3) ranking requests for new applications, and (4) fostering cost consciousness among users.
At the time of this review IRS did not have an ADP cost accounting system to determine the (1) full cost of new systems, (2) relative worth of existing systems, and (3) total ADP cost of IRS programs. Allocating and measuring total ADP costs, as IRS internal reviews had recognized, would foster a greater cost consciousness among users and probably assure more efficient use of current resources as well as limit requests for additional services to those absolutely necessary.