1. Darlin’, You’ve Got to Tell me Why, Should I Build or Should I Buy?*
Mike Reissig
Texas Deputy Comptroller
WSATA 2017
* With deepest apologies to The Clash

2. Buy or Build: Tax System Considerations
Agency and Vendor Understanding of Front End Agency Requirements
How unique is the task to be maintained, upgraded, or replaced?
Texas Comptroller case study—Treasury
Texas Comptroller case study—ECMS
Capacity/Expandability/Adaptability/Conversion Effort
Testing and Training
Reliability and Ease of Use
Internal—can internal users depend on system without many change requests
External—can taxpayers get into the system to pay, especially during peak times?

3. Buy or Build: Tax System Considerations
Cost Issues
Implementation
Maintenance
Repair
Upgrade
Licensing
Savings and Revenue Issues
Efficiency Savings from Ease of Use
Encourages Voluntary Compliance
Enhances Enforcement and Audit Capabilities

4. Buy or Build: Tax System Considerations
Responsive to user needs in a way that is flexible, cost effective, and timely. “That’s an add-on.”
Security
Ownership and Control
Data
Security Apparatus
Source Code—who actually owns the system?
Retention of Institutional Knowledge
Separation of Software and Service Provider
Legal Issues

5. Considerations for Any Large IT Project
Hidden or Unexpected Costs (from Vendor or Internal)
Unrealistic Timelines
Should I use an IVV Vendor?
Who bears the burden of adaptability and at what cost?
Scoping the Project
Strong and Competent Project Manager—Vendor and Internal

6. Considerations for Any Large IT Projects
Write a Strong Contract
Schedule of Deliverables with Milestone Payments
Contract Governance Framework
Identify Key Personnel
Remedies for Late or Non-Performance
Limitation of Liability