Amendments to Revenue Memorandum Order No. 34-95 dated September 1, 1995 creating the Audit Report Evaluation Committee to enhance Audit Efficiency and Supervisory Performance

December 7, 1995 REVENUE MEMORANDUM ORDER NO. 42-95 SUBJECT : Amendments to Revenue Memorandum Order No. 34-95 Dated September 1, 1995 Creating the Audit Report Evaluation Committee to Enhance Audit Efficiency and Supervisory Performance TO : All Internal Revenue Officers and Others Concerned Under Section No. 2 Audit Report Evaluation Committee of RMO 34-94; Sub-section 2.4 is amended to read as follows: xxx xxx xxx "The criteria in the selection of audit/investigation reports submitted by the RDO to the Chief, Assessment Division of finished cases in the district to be subjected to post-audit evaluation by the committee are hereby prescribed as follows:" xxx xxx xxx Sub-section 2.5 is amended to read as follows: "The secretarial shall be composed of a Technical Assistant from the Deputy Commissioner for Operations, a representative of the Assistant Commissioner from the Assessment Service and a member from the Performance Monitoring Service. The Secretarial shall process the selection of reports for evaluation and schedule disliberation meetings." xxx xxx xxx Under Section No. 3 Functions and Duties of the Committee of RMO 34-95; Sub-section 3.1 hereby amended to read as follows: xxx xxx xxx "Conduct selective audit/review/evaluation reports of the following cases: a. Cases returned by the Assessment Division to RDO for compliance of certain requirements in support of factual and legal discrepancies noted in the review; b. Cases returned by the Assessment Division to RDO which has not been acted upon for the last 7 to 24 months; c. Cases already approved by the chief, Assessment Division." Under Section No. 4 Methods/Procedures for Evaluation of RMO No. 34-95; Sub-section 4.4 is hereby amended to read as follows: xxx xxx xxx "The secretariat shall send copies of the 1717 Series Forms (Revenue Officers Audit Report) and xerox copies of the Financial Statements and income tax return and the Memorandum Report of investigation to each number of the Committee who shall review/evaluate the same and list down the deficiencies which shall be discussed with the Revenue Officer and his/her supervisors during the deliberation meeting." xxx xxx xxx Repealing Clause This Order revised Revenue Memorandum Order No. 34-95 and all the other issuances and/or portions thereof inconsistent herewith. Effectivity This Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner