Treasury Inspector General for Tax Administration – Affordable Care Act Coverage Data Repository: Risks With Systems Development and Deployment. June 2, 2015. Reference Number: 2015-23-041

“In March 2010, the Health Care and Education Reconciliation Act of 2010 and the Patient Protection and Affordable Care Act were enacted. These laws are collectively referred to as the Affordable Care Act (ACA). The ACA is intended to make health insurance more affordable and available to individuals. The IRS is developing the Coverage Data Repository Officer: to help implement the ACA, and it will be the IRS’s sole authoritative source of all ACA data for health care–related functions and services. During the 2015 Filing Season, the IRS will receive Exchange Periodic Data (EPD) from the Exchanges, store the EPD in the CDR, and use the EPD to verify the accuracy of the Premium Tax Credits claimed by taxpayers. WHY TIGTA DID THE AUDIT – The overall objective was to determine how systems development risks for the CDR Project
were being mitigated and whether established business and information technology requirements were being met. Specifically, TIGTA evaluated CDR testing processes, including interagency, release-level, and project-level functional testing controls as well as security and audit trail controls. WHAT TIGTA FOUND – TIGTA found that risks could not be effectively mitigated by CDR testing processes…”