The U.S. Internal Revenue Service audited 0.96 percent of individual tax returns in fiscal 2013, declining for the second straight year and reaching the lowest rate since 2005.

The tax agency, which has lost some funding and employees over the past few years, increased the revenue it collected from tax enforcement by 6.3 percent to $53 billion last fiscal year, according to data released today.

Audit rates in all income groups declined in 2013. Among taxpayers with incomes exceeding $1 million, 10.85 percent were audited, a figure that’s still more than double the rate in 2006.

Audits of corporations and partnerships were also less frequent in 2013.