Management Reports on Special Audits/Investigation

October 31, 1989 REVENUE MEMORANDUM ORDER NO. 44-89 SUBJECT : Management Reports on Special Audits/Investigation TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVE It has been observed that audits/investigations undertaken under special projects and/or programs are not well-coordinated and synchronized with related activities and that data from reports of findings determined from such special audits/investigations have not been consistently collated into a form and promptly monitored for top management information purposes. Although these reports have been submitted and approved by the Commissioner of Internal Revenue, it is necessary to generate information from these findings as a basis for evaluating and determining the effectiveness of the projects/programs. acd II. COVERAGE AND DEFINITION. For purposes of this Order, the term 'special audit/investigation' means an audit or investigation conducted by (1) the Intelligence and Investigation Office; (2) other audits and investigation units; and (3) any other internal revenue officer authorized to conduct said audit pursuant to a special project or program, the audit report of which are to be finally approved by the Commissioner. III. SUBMISSION OF MANAGEMENT The heads of the audit/investigation units concerned shall submit to the Office of Deputy Commissioner Victor Deoferio management reports that will be deemed necessary and required in implementing this Order. The reports shall be prepared and submitted monthly not later than the 20th day of the following month. Deputy Commissioner Deoferio, in the course of the coordination and monitoring of the results of these special audits investigations, may require the assistance of other internal revenue officers. IV. PROCESSING, REVIEW, AND APPROVAL OF REPORTS OF INVESTIGATION. The processing, review and approval of an audit/investigation report submitted by these special audit units shall continue along its regular course and channels. V. REPEALING CLAUSE The provisions of RAMO 4-87 prescribing submission of audit performance reports of Special Investigation Group and other issuances inconsistent herewith are deemed revoked. cd i (SGD.) JOSE U. ONG Commissioner of Internal Revenue