A report was required to be submitted to Congress on the role of the Internal Revenue Service (IRS) in the administration of the BSA. The report was to recommend whether it was "advisable to shift the processing of information reporting to the Department of the Treasury under the BSA provisions to facilities other than those managed by the IRS". The report also needed to recommend whether, "in light of the objective of both anti-money-laundering programs and Federal tax administration, the Internal Revenue Service to retain authority and responsibility for audit and examination of the compliance of money services businesses and gaming institutions with those Bank Secrecy Act provisions".