OMB Requirements

The Office of Management and Budget (OMB) is the US federal agency that sets binding requirements for how government agencies must develop, procure, and manage artificial intelligence systems. These requirements cover risk assessment, transparency, testing, and oversight to ensure federal AI systems are safe, fair, and accountable. Compliance with OMB AI guidance is mandatory for any organization selling AI to the government or building AI systems for federal use, making these rules critical for enterprise governance teams navigating the federal market.

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EnforcementUS2026-09-29

IRS Deployed High-Impact AI With No Testing Records in 80% of Cases

The Treasury Inspector General for Tax Administration (TIGTA) found that four of five high-impact IRS AI use cases had no testing documentation. This was true even though data quality checks were being performed. TIGTA concluded this creates undetectable risk of inaccurate, biased, or unreliable AI outputs. IRS management agreed to standardize procedures and complete AI impact assessments for deployed systems by November 2026.

IRS federal AI compliance AI use case inventory data quality documentation OMB requirements TIGTA AI impact assessment audit readiness