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Kenya Revenue Authority Internal Audit Procedures Manual Vol. II
INTERNAL AUDIT DEPARTMENT
PROCEDURES MANUAL
VOLUME II
11
sstt EEddiittiioonn
©© 22000066
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©© 22000066<<KKeennyyaa RReevveennuuee AAuutthhoorriittyy>>
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wwrriitttteenn ppeerrmmiissssiioonn ooff tthhee AAuutthhoorriittyy
Kenya Revenue Authority Internal Audit Procedures Manual Vol. II
TABLE OF CONTENTS
CHAPTER PAGE
1 LIST OF AUDIT PROGRAMMES 2
2 STANDARDIZED FORMS
3 STANDARD LETTERS AND REPORTS 10
4 FILE DIVIDERS 27
5 MEMO FILE REFERENCES 28
Column 6 working paper form 5
Column 14 working paper form 6
Non Conformity forms 7
Audit File Review form 8
Standard form for requesting data 9
Audit notice letter 10
Traveling memo 11
Opening meeting checklist 12
Audit Quality Checklist 14
Closing meeting checklist 15
Letter to request for management comments 16
Report forwarding memo 17
Report Distribution form 18
Auditee Survey Questionnaire 19
Annual audit planning chart 21
Monthly performance report 22
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CHAPTER ONE: AUDIT PROGRAMMES
PROGRAMME CODE NAME OF AUDIT PROGRAMME
ROAD TRANSPORT DEPARTMENT
IAD/RTD/1 Audit of Cash Office Operations
IAD/RTD/2 Audit of Revenue Monitoring and Reporting
IAD/RTD/3 Audit of Motor Vehicle Registration Procedures
IAD/RTD/4 Audit of Registry and document retrieval procedures
IAD/RTD/5 Audit of Accountable Documents/Items
IAD/RTD/6 Audit of Motor Vehicle Dealers Licensing Procedures
IAD/RTD/7 Audit of Transport Licensing Board Operations and procedures
IAD/RTD/8 Audit of Driving School and Instructors Licensing
IAD/RTD/9 Audit of Motor Vehicle Licensing - PSVs
QUALITY MANAGEMENT & INSPECTION
IAD/QMP/1 Audit of Quality Management System
IAD/QMP/2 Audit of Management Responsibility
IAD/QMP/3 Audit of Resource Management
IAD/QMP/4 Audit of Product Realization
IAD/QMP/5 Audit of Measurement, Analysis and Improvement
IAD/QMP/6 Audit of compliance to Internal Standards (DTD)
IAD/QMP/7 Audit of compliance to Internal Standards (RTD)
IAD/QMP/8 Audit of compliance to Internal Standards (CSD)
IAD/QMP/9 Audit of compliance to Internal Standards (HQs)
IAD/QMP/10 Inspection programme
HEADQUARTERS
IAD/HQ/1 Audit of Utilities Management
IAD/HQ/2 Audit of Archiving and filing systems
IAD/HQ/3 Audit of KRA Property management
IAD/HQ/4 Audit of Mail Procedures (Receiving and Dispatch)
IAD/HQ/5 Audit of Stores Management
IAD/HQ/6 Audit of Project Management
IAD/HQ/7 Audit of Facilities Management
IAD/HQ/8 Audit of Procurement and supplies operations
IAD/HQ/9 Audit of Fleet Management
IAD/HQ/10 Audit of Corporate and Public affairs procedures
IAD/HQ/11 Audit of Payroll Operations
IAD/HQ/12 Audit of Accounting Systems
IAD/HQ/13 Audit of Budgeting Systems
IAD/HQ/14 Audit of Government Revenue
IAD/HQ/15 Audit of Property Plant and Equipment
IAD/HQ/16 Audit of Debtors and Prepayments
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IAD/HQ/17 Audit of Creditors and accruals
IAD/HQ/18 Audit of Cash in Hand and Bank
IAD/HQ/19 Audit of Fixed Deposits
IAD/HQ/20 Audit of Amount due from Treasury
IAD/HQ/21 Audit of Income
IAD/HQ/22 Audit of Expenditure (including Salaries)
IAD/HQ/23 Audit of Staff Recruitment procedures
IAD/HQ/24 Audit of Disciplinary Procedures
IAD/HQ/25 Audit of Promotion, Transfer and Reward systems
IAD/HQ/26 Audit of Staff Welfare
IAD/HQ/27 Audit of KRA Training schools
IAD/HQ/28 Audit of Investigation and enforcement procedures
IAD/HQ/29 Audit of Informer rewards procedures
IAD/HQ/30 Audit of Legal Services operations and procedures
IAD/HQ/31 Audit of Management Information Systems
IAD/HQ/32 Audit of Research and corporate planning operations
IAD/HQ/33 Audit of Library Operations
IAD/HQ/34 Audit of Complaints Centre
IAD/HQ/35 Audit of Registry and record keeping
IAD/HQ/36 Audit of Medical Scheme operations
IAD/HQ/37 Audit of Training scheme & staff development
IAD/HQ/38 Audit of retirement and success planning
DOMESTIC TAXES DEPARTMENT
IAD/DTD/1 Tax Audit Programme
IAD/DTD/2 Collections and compliance - PAYE compliance and instalments
IAD/DTD/3 Collections and compliance - VAT 3 compliance and domestic excise
IAD/DTD/4 Collections and compliance - Withholding tax and Withholding VAT
IAD/DTD/5 Debt management - Agency revenue
IAD/DTD/6 Debt management - Assessments and PRWCs
IAD/DTD/7 Debt management - Waivers and write offs
IAD/DTD/8 Audit of - Objections and appeals
IAD/DTD/9 Direct taxes - Pensions
IAD/DTD/10 Audit of - Remissions and Exemptions management
IAD/DTD/11 Audit of - Technical, policy and Legislation
IAD/DTD/12
International tax policy - Double tax treaties and agreements, International
practices and affairs
IAD/DTD/13 LTO - specialists section operations
IAD/DTD/14 Non filers and estimates management
IAD/DTD/15 Payments reconciliations and refunds
IAD/DTD/16 Returns processing
IAD/DTD/17 Taxpayer education and information
IAD/DTD/18 Taxpayer recruitment and registration
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IAD/DTD/19 Audit of Gaming, betting and casinos
IAD/DTD/20 Audit of foreign artist
IAD/DTD/21 Audit of Agency revenue (stamp duty, council rate)
CUSTOMS SERVICES DEPARTMENT
IAD/CSD/1 Audit of Operations of Bonded Warehouses
IAD/CSD/2 Audit of Customs Warehouses Procedures
IAD/CSD/3 Audit of Customs operations at Border stations
IAD/CSD/4 Audit of Verification and releasing procedures at ICDs and CFS
IAD/CSD/5 Audit of Revenue Reconciliations
IAD/CSD/6 Audit of Direct cash payments (Pay Box)
IAD/CSD/7
Audit of Customs Duty Exemptions, Remissions, Customs Warehouse Rent
Waiver
IAD/CSD/8 Audit of Customs Remissions
IAD/CSD/9 Audit of Operations at Post Parcels Office
IAD/CSD/10 Audit of Management of Security Bonds, Transit bonds, Warehousing bonds
IAD/CSD/11
Audit of Licensing of Clearing Agents, MUB, EPZ, Bonded Warehouses,
transit tracks
IAD/CSD/12
Audit of Operations of Export Promotion Programmes, Tax Remission Export
office and COMESA
IAD/CSD/13 Audit of Operations of MUBs and EPZ
IAD/CSD/14 Audit of Transit Monitoring Units
IAD/CSD/15 Audit of Baggage Halls Operations
IAD/CSD/16 Audit of Customs Debt Management
IAD/CSD/17 Audit of Declarations, manifest, valuation and verification procedures
IAD/CSD/18 Audit of Customs Refunds
IAD/CSD/19 Audit of Taxpayer Education and Recruitment
IAD/CSD/20 Audit of Operations of Transit Toll Stations
IAD/CSD/21 Audit of Overtime Operations
IAD/CSD/22 Audit of Post clearance audit procedures
IAD/CSD/23 Audit of Air Passage Service Charge
IAD/CSD/24 Audit of Air Navigation Service Charge/Civil Aviation Revenue
IAD/CSD/25 Audit of Export Processing procedures
IAD/CSD/26 Audit of Inspectorate units operations
IAD/CSD/27 Audit of Customs Preventive Services
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CHAPTER TWO: STANDARD WORKING PAPER FORMS
DEPARTMENT/SECTION:________________________________
PERIOD OF AUDIT:________________________________________
SUBJECT:_____________________________________________
Initials Date
Prepared by_______________
Reviewed by_______________
IAD/F/01
Kenya Revenue Authority Internal Audit Procedures Manual Vol. II
Internal Audit Department
Dept./Section__________________
Period of Audit________________
Subject:_____________________
INITIALS DATE
PREPARED BY:___________
REVIEWED BY:__________
IAD/F/02
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NON-CONFORMITY FORM
InitialsInitialsInitialsInitials DateDateDateDate
DepartmDepartmDepartmDepartment/Section:ent/Section:ent/Section:ent/Section: _________________________________________________________________________________________________________ Prepared By:Prepared By:Prepared By:Prepared By: __________________________________ __________________________________ __________________________________ __________________________________
Audit Period:Audit Period:Audit Period:Audit Period: ____________________________________________________________________________________________________________________________________ Discussed With:Discussed With:Discussed With:Discussed With: _______________ __________________ _______________ __________________ _______________ __________________ _______________ __________________
Subject:Subject:Subject:Subject: _____________________________ _____________________________ _____________________________ _________________________________________________________________ Reviewed By:Reviewed By:Reviewed By:Reviewed By: __________________________________ __________________________________ __________________________________ __________________________________
Working Paper Reference:Working Paper Reference:Working Paper Reference:Working Paper Reference:
Observation/Finding/Risk (Criteria, Effect or Impact/cause), Specific Examples if any:
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
Recommendation(s) and Opportunity for Improvement:
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
Management Response findings and Recommendations
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
INTERNAL AUDIT DEPARTMENT NCF NO. ______ OF_____________
IAD/F/03
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AUDIT RAUDIT RAUDIT RAUDIT REVIEW FORMEVIEW FORMEVIEW FORMEVIEW FORM
DEPARTMENT/SECTION
PERIOD OF AUDIT: _______________________________________.
SUBJECT: ________________________________________________
Initials Date
Prepared by: ___________ _______
Reviewed by: ___________ _______
IAD/F/04
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DEPARTMENT/SECTION:________________________________
PERIOD OF AUDIT:________________________________________
SUBJECT: FILES/RECORDS REQUESTE/RETURNED BY THE AUDITORS
Initials Date
Prepared by_______ ______
Reviewed by_______ ______
S.
NO NO NAME DATE RECEIVED/
RETURNED
SIGNED BY
DATE RETURNED
SIGNED BY
REMARKS
IAD/F/05
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CHAPTER THREE: STANDARD LETTERS AND REPORTS
Internal Audit Department
INTERNAL MEMO
TO:
FROM:
REF:
DATE:
SUBJECT: AUDIT NOTIFICATION
This is to inform you that a team of Internal Auditors will be conducting an audit on the
______________________________________ system of your department/station/section on _______
The purpose of this audit is to examine and review the _________________________________ for the
period___________________________.
This exercise will be useful to your unit/section/department and ourselves. There should be no
restriction or limitation on the scope of this audit and in whatsoever circumstances, the internal audit
staff shall have unrestricted access to all the records, property and personnel.
The audit is scheduled to take approximately two weeks to complete and should there be any weakness
in the system, the same will be discussed with you together with our recommendations.
In order for us to work efficiently as possible, it is understood that your co-operation is greatly
appreciated.
Name of Signatory
I
AD/L/01
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Internal Audit Department
IINNTTEERRNNAALL MMEEMMOO
TO: Senior Deputy Commissioner-Finance
FROM:
DATE:
REF:
SUBJECT: REVIEW OF …………………………………………………………
A team of internal auditors is scheduled to carry out the review of operations and controls at
…………………………. The team members are ………………………...(Include Name, Designation
and Personal Numbers).
They will travel by ………….to ………….on …………………and return on ……………...
Mr………………… (Name of Driver, Designation and Personal Number) will accompany the team to
…………. and return on………….. He will again travel on ……………. and return with the team on
………………….
Mr/Mrs/Ms…………………..(Include Name, Designation and Personal Number) will join the team
on ……………..to review the audit work and return with the auditors on …………………..
Please approve per diem allowances for the ………….officers and accountable transport imprest of
Kshs……………………….
NNaammee ooff SSiiggnnaattoorryy
IIAADD//LL//0022
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Internal Audit Department
ENTRANCE CONFERENCE MEMO
1. Date: _______________________________
2. Audit area and period to be covered:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Estimated Audit dates: Beginning____________________________________________________
Ending________________________________________________________
3. Staff members present:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
4. Objectives of the audit:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
5. Detail any required assistance from the management:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
6. Any matters management would like us to address in this audit:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
7. Information or other requests by management for future audits:
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
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__________________________________________________________________________________
__________________________________________________________________________________
______________________________
8. Auditee contact person:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
9. Summary of issues discussed:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Name Designation Date
Prepared by: _________________ ____________ _____________
Reviewed by: ________________ _____________ _____________
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Internal Audit Department
AUDIT QUALITY ASSURANCE CHECKLIST
Audit Title:
Review conducted by…………. …… Date…………….
Checklist Tests
Standard W/P
Ref.
Yes No
1. Workpapers contain the following;
� Audit work plan with time budget analysis
duly filled.
� Audit notification memo
� Entrance conference memo
� Signed Audit Programs approved by the
Audit Manager and Head of Internal Audit.
� Exit meeting memo.
� Summary of Findings (Non Conformity
Forms).
• Final Report cross referenced to audit
findings and working papers.
3. All versions of draft audit reports are filed.
4. Unnecssary materials have been removed from
the workpapers.
5. Documented all exit meetings and contacts
made during audit.
6. Follow up on all prior exceptions if any.
IAD/L/04
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Internal Audit Department
EXIT CONFERENCE MEMO
1. Date:
__________________________________________________________________________
2. Audit area and period:
__________________________________________________________________________________
__________________________________________________________________________________
3. Staff Members present:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
4. Summary of Issues and Management Response:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Items or issues that require follow-up by audit staff:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Any other matter arising from the meeting:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Name Designation Date
Prepared by: _________________ ____________ _____________
Reviewed by: ________________ _____________ _____________
IAD/L/05
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Internal Audit Department
INTERNAL MEMO
TO:
FROM:
REF:
DATE:
SUBJECT: Request for Management Comments ________________________________________________________________________
We have reviewed the operations and controls over …………………………..which falls under your
Region/Department/Station/Section. In order to finalize our report on the assignment, we require your
input in form of management response. The response form part of the report to Management
(Commissioner of …………….and the Commissioner General).
Forwarded herewith are the Non-Conformity Forms for your response. Please complete the space
provided under management response and let us have them by ……………..
SDC - INTERNAL AUDIT
IAD/L/06
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IINNTTEERRNNAALL MMEEMMOO
TO: Commissioner General
FROM:
DATE:
REF:
SUBJECT:
Enclosed herewith is the report on the ……………………………………at ………………………...
Please give us your comments and action plan for implementation of the recommendations or invite us
for a discussion over issues raised in the report.
Further, let us have your report on implementation of the recommendations on or before……………..
(2 months from the date of this memo).
NNaammee ooff SSiiggnnaattoorryy
CCCC.. RReeggiioonnaall MMaannaaggeerr
SSttaattiioonn MMaannaaggeerr
IAD/L/07
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Internal Audit Department
REPORT DISTRIBUTION FORM
Report Title and Date ___________________________________________________
S/No. Recipient No. of copies
1. Board of Directors/Audit Committee
2. Commissioner General
3. Commissioner
4. Head of Department
5. Regional Manager
6. Station Manager/Section Head
7. Head of Internal Audit
8. Deputy Head of Internal Audit
9. Audit file
10. Others (Specify)
11. Total Copies Distributed (Hard copies)
Storage of soft copies
- File Name
- Computer (Specify location)
Remarks ______________________________________________________________________
Prepared by ___________________________________________________________________
Copy: Audit file
: Audit Manager
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Internal Audit Department
Please rate the Internal Audit Department in the following areas.
Evaluation Criteria Very Good Good Average Poor Very poor
Independence
1. Organizational placement of
the internal auditing function in
the Authority.
2. Objectivity of internal auditors.
Professional Proficiency
3. Technical proficiency of
auditors
4. Professionalism of auditors
5. Communication skills of
auditors
Scope of work
6. The audit covered key
operating areas.
7. Notification to you of the audit
purpose and scope.
8. Inclusion of your suggestion
for audit areas.
Performance of Audit Work
9. Feedback to you of findings
during the audit
10. Duration of the audit
11. Timeliness of the audit
12. Accuracy of the audit findings.
13. Value of the audit
recommendations
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14. Clarity of the audit report.
15. Usefulness of the audit process
16. Effectiveness of Internal
Auditing
Management.
17. Was there anything about the audit(s) you especially liked?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
18. Was there anything about the audit(s) you especially disliked?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
19. Additional Comments.
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Name and Signature (optional): ____________________________________
IAD/L/9
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Internal Audit Department
ANNUAL PLANNING CHART
NAME OF UNIT:
Period of Coverage:
Week commencing From ………… to …………….
Officers
Initials
Start of
Audit
Staff initials/ Dates of week Report Writing
1.
SDC/DC
Assignment
Planning
Review and supervision
Report finalisation
2.
Unit Head
Assignment
Planning
Review and
Supervision
Report finalisation
3. Team
Leader
Assignment
Planning
Fieldwork
Report finalisation
4.Team
Leader
Assignment
Planning
Fieldwork
Report finalisation
Name Designation Date
Prepared by: ……………………. ……………………. …………………..
Approved by: ………………… ……………………. ……………………
IAD/L/10
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Internal Audit Department
Monthly Report
To: Senior Deputy Commissioner – Research & Corporate Planning
From: Senior Deputy Commissioner - Internal Audit
Date:
Ref:
Subject 1. ACTION POINTS ARISING FROM TOP
MANAGEMENT MEETING OF ……………………
2. MONTHLY REPORT FOR …………………………..
A: Action Points arising from Top Management meeting of ………………
Monthly report for ……………………….
BI Summary of Performance per department
BI (a) Normal Audits Number of Assignments
Department Brought
Forward
From
previous
month
Started
During month
*Completed
During
Month
Carried forward
to next month
*Completed
year to-date
Headquarters
Customs
Services
Domestic
Taxes
Road
Transport
Total
******** CCCCCCCCoooooooommmmmmmmpppppppplllllllleeeeeeeetttttttteeeeeeeedddddddd-------- RRRRRRRReeeeeeeeppppppppoooooooorrrrrrrrtttttttt sssssssseeeeeeeennnnnnnntttttttt oooooooouuuuuuuutttttttt ttttttttoooooooo rrrrrrrreeeeeeeessssssssppppppppeeeeeeeeccccccccttttttttiiiiiiiivvvvvvvveeeeeeee ooooooooffffffffffffffffiiiiiiiicccccccceeeeeeeerrrrrrrr-------- iiiiiiiinnnnnnnn cccccccchhhhhhhhaaaaaaaarrrrrrrrggggggggeeeeeeee////////hhhhhhhheeeeeeeeaaaaaaaadddddddd ooooooooffffffff ddddddddeeeeeeeeppppppppaaaaaaaarrrrrrrrttttttttmmmmmmmmeeeeeeeennnnnnnntttttttt
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BI (b) QAP Audits & Inspections
Number of Assignments Department
Brought
Forward
From previous
month
Started
During
month
*Completed
During
Month
Carried forward
to next month
*Completed
year o-date)
Headquarters
Customs
Services
Domestic
Taxes
Road
Transport
** CCoommpplleetteedd-- RReeppoorrtt sseenntt oouutt ttoo rreessppeeccttiivvee ooffffiicceerr--iinn cchhaarrggee//hheeaadd ooff ddeeppaarrttmmeenntt
B II Details of Assignment/Initiative and Scope
BII (a) Normal Audits Department/Assignments & Scope Status Date report
Dispatched
Date
comments
expected
1.0 HEADQUARTERS
1.1
2.0 CUSTOMS SERVICES
2.1
3.0 DOMESTIC TAXES
3.1
4.0
ROAD TRANSPORT DEPARTMENT
4.1
BII (b) QAP Audits & Inspections Department/Assignments & Scope Status Date report
Dispatched
Date
comments
expected
1.0 HEADQUARTERS
1.1
1.2
2.0 CUSTOMS SERVICES
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2.1
3.0 DOMESTIC TAXES
3.1
3.4
4.0
ROAD TRANSPORT DEPARTMENT
4.1
B III (a) Cumulative performance to date (Targets Vs Actuals)
Number of Assignments
S/N
Month Target
for month
Actual for
month
Varia
nce
Cumulat
ive
Target
for year
to-date
Cumulativ
e
Actual for
year to-
date
Cumul
ative
Varian
ce
1.
BIII (b): SUMMARY
OF ASSIGNMENTS WITH OUTSTANDING COMMENTS
Number of assignments with outstanding comments Division
B/Fwd
from
previous
month
Comments
expected
during
month
Comment
s received
during the
month
C/Fwd
to next
month
Perio
d
July
2005
Period
………
…to
………
…
Perio
d
……
….to
……
…
Comments
received
year to
date
Headquarters
Customs
Services
Domestic
Taxes
RTD
Total
B IV (a): Completed audit assignments for ………………….. No. Assignment/Initiative Date
report
dispatched
Date
comments
expected
Date
comments
received
1.0 HEADQUARTERS
1.1
2.0 CUSTOMS SERVICES
2.1
3.0 DOMESTIC TAXES
3.1
3.0 ROAD TRANSPORT
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BIV (b): COMPLETED AUDIT ASSIGNMENTS FROM …………… TO ………………FOR WHICH
COMMENTS ARE OUTSTANDING/EXPECTED
No. Assignment/Initiative Date
report
dispatched
Date comments
expected
Date
commen
ts
received
1.0 HEADQUARTERS
1.1
2.0 CUSTOMS SERVICES
2.1
3.0 DOMESTIC TAXES
4.0 ROAD TRANSPORT
4.1
C: PROGRESS ON IMPLEMENTATION OF THE BALANCE SCORE CARD (BSC) DURING JULY
2005
The department commenced new assignments/initiatives and proceeded with work on others in
progress as outlined above. During the month under review, the department completed the
assignments/initiatives summarized below. All these were geared towards attaining the set objectives
as outlined in the departmental BSC.
BSC PERSPECTIVES
No. Perspective Strategic objective Assignment/
Initiative
Comments/action
1.0 FINANCIAL
1.1 Financial/Enhanced
Revenue Collection
Enhance and improve
assessments.
1.2
1.3 Financial Activity based
budgeting/costing
2.0 INTERNAL
PROCESSES
2.1 Internal Processes Business process
improvement
3.0 CUSTOMER
3.1 Customer Improvement of
relationship with the
auditee/stakeholders
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3.2 Customer Implementation of a tax
administration quality
assurance programme.
4.0 PEOPLE
4.1 People Revitalization of the
human resources
B IV (d) Performance as per Balanced Scorecard (BSC)
Assignments/Initiatives
No Perspective Target Actual Variance
1. Financial/Enhanced revenue
collection
2. Operational/Efficiency/Internal
processes
3. Customer
4. People
TOTAL
IAD/L/11
Name of Signatory
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CHAPTER FOUR: FILE DIVIDERS
A
� Final audit report
� Draft audit report
� Memos
B
Planning Documents
� Time budget analysis
� Audit programmes
� Actual time taken
C
� Organization charts
� Other structures
� List of contact persons
� Persons interviewed
D
� Nonconformity Forms/Issues
� Review notes
� Compliance testing
� Tests of Detail
E
Other Related Reports
(Audit, Investigation, Inspection, Research, Statistics, etc)
F
Other Correspondences
(Specify)
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CHAPTER FIVE: FILE INDEXES REFERENCE NAMES OF FILES
1 KRA/5/1009/1'A' MISCELLANEOUS FILE
2 KRA/5/1009/1'B' STAFF GENERAL CORRESPONDENCES
3 KRA/5/1009/1'C' FLOAT FILE
4 KRA/5/1009/1'D' CORRESPONDENCES ON BOARD ISSUES
5 KRA/5/1009/2 AUDIT QUARTERLY REPORTS
6 KRA/5/1009/2'A' CUSTOMS DEPARTMENT
7 KRA/5/1009/2'B' VALUE ADDED TAX DEPARTMENT
8 KRA/5/1009/2'C' INCOME TAX DEPARTMENT
9 KRA/5/1009/2'D' ROAD TRANSPORT DEPARTMENT
10 KRA/5/1009/3'A' LEAVE FORMS
11 KRA/5/1009/3'B' LEAVE COMPUTATION FORMS
12 KRA/5/1009/4 HANDING AND TAKING OVER REPORTS
13 KRA/5/1009/5 MONTHLY PERFOMANCE REPORTS
14 KRA/5/1009/5'A' MOMBASA OFFICE REPORTS
15 KRA/5/1009/6'A' SECURITY MEETINGS
16 KRA/5/1009/6'B' SECURITY GENERAL
17 KRA/5/1009/7 STAFF APPRAISALS
18 KRA/5/1009/8 INSURANCE
19 KRA/5/1009/9 TRAINING GENERAL
20 KRA/5/1009/10 DEPARTMENTAL MEETINGS
21 KRA/5/1009/10'A' DEPARTMENTAL MEETINGS - MOMBASA OFFICE
KRA/5/1009/10’B’ AUDIT COMMITTEE MEETINGS
22 KRA/5/1009/11 REQUISITIONS
23 KRA/5/1009/12'A' INTERNAL AUDIT INTERVIEWS
24 KRA/5/1009/12'B' INTERVIEWS - GENERAL
25 KRA/5/1009/13 MINUTES OF HOUSING COMMITTEE
26 KRA/5/1009/14 HIV/AIDS
27 KRA/5/1009/15'A' MANPOWER WASTAGE
28 KRA/5/1009/15'B' ATTENDANCE REGISTER
29 KRA/5/1009/16 CORRESPONDENCE FROM/TO TAX PROGRAMME
30 KRA/5/1009/17 CORRESPONDENCE FROM/TO MIS
31 KRA/5/1009/18 CIRCULARS FROM FC AND SUPPLIES MANAGER
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32 KRA/5/1009/19 VACANT POSITIONS WITHIN KRA
33 KRA/5/1009/19’B’ CASUAL EMPLOYEE
34 KRA/5/1009/20 FOR CIRCULATION
35 KRA/5/1009/21 FINANCIAL STATEMENTS
36 KRA/5/1009/22'A' FAX MACHINE OPERATIONS
37 KRA/5/1009/22'B' TELEPHONES & MOBILE TELEPHONES
38 KRA/5/1009/23 COMMUNICATIONS TO AND FROM LEGAL OFFICE
39 KRA/5/1009/24 AUDITORS' CVS
40 KRA/5/1009/25 INCOME TAX CASH RECEIPTS
41 KRA/5/1009/26'A' PROCUREMENT
42 KRA/5/1009/26'B' EMMERGENCY PROCUREMENT
43 KRA/5/1009/27 INTERNAL CORRESPONDENCES
44 KRA/5/1009 /28 MEDICAL
45 KRA/5/1009/29 SEMINARS
46 KRA/5/1009/30 OFFICE EQUIPMENT
47 KRA/5/1009/31 STEERING COMMITTEE MEETINGS MINUTES
48 KRA/5/1009/32 SDV TRANSAMI - CLAIM CASE
49 KRA/5/1009/33 CORRESPONDENCES FROM AND TO
INVESTIGATION
50 KRA/5/1009/34 INSPECTION REPORTS OF KRA HDQS
51 KRA/5/1009/35 CORRESPONDENCES FROM AND TO PUBLIC
RELATIONS MANAGER
52 KRA/5/1009/36(A)
KRA/5/1009/36(B)
CORRESPONDENCES/MEETINGS TO/FROM
CONTROLLER AND AUDITOR GENERAL
53 KRA/5/1009/37 RELOCATION TO TIMES TOWER
54 KRA/5/1009/38 FOLLOW-UP ON IMPLEMENTATION OF REPORTS
55 KRA/5/1009/39 CORRESPONDENCE FROM AND TO MOMBASA
REGIONAL AUDIT OFFICE
56 KRA/5/1009/40 CORRESPONDENCES TO COMMISSIONER GENERAL
57 KRA/5/1009/41 STAFF WELFARE
58 KRA/5/1009/42 AUDIT MANUAL
59 KRA/5/1009/43 BSC IMPLEMENTATION
60 KRA/5/1009/44 CORRESPONDENCES TO/FROM BOARD
SECRETARY
61 KRA/5/1009/45 PERFORMANCE CONTRACT BETWEEN CG & SDC
INTERNAL AUDIT
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62 KRA/5/1009/46 EMPLOYEE CENSUS
63 KRA/5/1009/47 ACTION POINTS ON DISCIPLINARY CASES