Management Performance Audit

July 26, 1993 REVENUE MEMORANDUM ORDER NO. 38-93 SUBJECT : Management Performance Audit TO : All Revenue Officials and Others Concerned 1. OBJECTIVE . In line with the devolution of majority of the operational functions and responsibilities to the Regional and District Offices, and pursuant to the directive of the President of the Philippines per memorandum dated June 23, 1993, the conduct of management performance audits by the National Office shall be periodically pursued to test compliance of policies and procedures by the BIR field offices. 2. PREPARATION OF AUDIT PROGRAM . The offices enumerated below are directed to prepare (1) a management performance audit program (following the format in Annex A), (2) schedule for 1993 and 1994 to implement this, and (3) listing of personnel staff to conduct such audit. cd The offices which will be responsible for the specified responsibilities are the following: (1) Collection Performance Evaluation Division - responsible for the performance audit of compliance with collection related policies and procedures; (2) Assessment Performance Control Division - responsible for the performance audit of compliance with assessment/examination related policies and procedures; (3) Personnel Division - responsible for performance audit of compliance with Civil Service and personnel related policies and procedures; and (4) Management Information and Data Control Systems Division - responsible for performance audit of compliance with all other operational policies and procedures not indicated above or not assigned by the Commissioner to other offices. 3. AUDIT COVERAGE . The management performance audits to be conducted are of two types, as follows: 3.1 Detailed audit - this consists of the audit covering all aspects or items indicated in the audit program. 3.2 Test audit - this consists of the audit covering selected aspects in the audit program, and can be conducted during the visits of the Commissioner to the different Regional/District Offices. 4. DEADLINE . The audit programs, schedule and listing of audit team members must, be submitted to the Commissioner, copy furnished the two Deputy Commissioners, not later than August 15, 1993. casia LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue ANNEX A AUDIT PROGRAM For (Specify) _____________________ Prepared by : ____________________________