# The IRS Effectively Planned to Use and Provide Oversight of the American Rescue Plan Act Funds; However, Subsequent Reallocation of Modernization Funds Resulted in Significant Replanning
> **Audit** by Treasury Inspector General for Tax Administration · 2022-09-02
> *About: Internal Revenue Service*
## Report
- **Title:** The IRS Effectively Planned to Use and Provide Oversight of the American Rescue Plan Act Funds; However, Subsequent Reallocation of Modernization Funds Resulted in Significant Replanning
- **Submitting OIG:** Treasury Inspector General for Tax Administration
- **Component agency:** Internal Revenue Service
- **Type:** Audit
- **Publication date:** 2022-09-02
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/irs-effectively-planned-use-and-provide-oversight-american-rescue-plan-act-funds)
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