The IRS Business Systems Modernization (BSM) program is a multi-billion dollar, high risk, highly complex effort that involves the development and delivery of a number of modernized systems that are intended to replace the agency's aging business and tax processing systems. As required, IRS submitted its FY 2010 expenditure plan in Nov. 2009 to Congress, requesting approximately $254 million from the BSM account. The objectives in this review of the expenditure plan were to: (1) determine whether it satisfies the applicable legislative conditions; (2) determine IRS's progress in implementing prior expenditure plan review recommendations; and (3) provide additional observations about the plan and the BSM program. Includes recommend. Illus.

Since 1995, the Dept. of Defense's (DoD) multibillion dollar business systems modernization program has been designated as high risk, and it continues to do so today. To assist in addressing DoD's modernization challenges, the Ronald W. Reagan National Defense Authorization Act for FY 2005 requires the DoD to, among other things, report specific information about business system investments, including: (1) milestones and actual performance against specified measures and any revisions; and (2) actions taken to certify that a modernization investment involving more than $1 million meets defined conditions before obligating funds. This report focused on the FY 2010 report's compliance with, these provisions of the act. Illus. This is a print-on-demand publication; it is not an original.