Audit of Accountabilities of Accountable Officers and employees of the Bureau of Internal Revenue

October 2, 1975 REVENUE MEMORANDUM ORDER NO. 55-75 SUBJECT : Audit of Accountabilities of Accountable Officers and employees of the Bureau of Internal Revenue TO : All Internal Revenue Officers and Employees In order to determine whether the accountable officials and employees of the Bureau of Internal Revenue are performing their duties in accordance with the prescribed rules and regulations of the Commission on Audit and the National Accounting Service of the Budget Division, and to determine the quantity of property and equipment existing for the purpose of planning future acquisitions of additional property and equipment and condemnation of those that are already unserviceable, there is hereby created a special team to undertake the audit of accountabilities of accountable officials and inventory of existing property and equipment in the custody of each unit or official and employee of the bureau. I. MEMBERSHIP The Special Team shall be headed by Mr. Armando Montenegro of the Commission on Audit and the members thereof shall come from the Fiscal Control Division. In case additional members will be needed, duly qualified employees from other units may be assigned as members of the team. II. FUNCTIONS 1. The Team shall be primarily charged with the verification of the correctness of the accountabilities of accountable officers concerned whether such accountabilities are in cash, accountable forms, property and equipment. 2. In the case of cash, the team shall determine whether all the collections have been duly accounted for, remitted to the bank and reported to the corresponding offices in the Central Office. 3. With respect to accountable forms, particularly documentary and science stamps, verify whether the sales thereof have been reported and the collections remitted and that the inventory or balances as per audit is correct. 4. The inventory of property and equipment shall be conducted to determine the accountabilities of the unit or the officials and employees. III. PRIORITIES In the conduct of the audit and inventory, the following priorities shall be followed. A. Nature of the accountability 1. Cash 2. Accountable forms 3. Property 4. Equipment B. In the audit of administrative officers, collection coordinators, collection agents and cash clerks, the following priorities with respect to cash and accountable forms should be followed: 1. Collection Agents with pending administrative cases or are presently under audit by the Fiscal Control Division. 2. Collection Agents with big, direct collections of cash not coursed thru the banks. 3. Collection Agents who have been delinquent in the submission of reports of their accountabilities. 4. Administrative Officers in regional offices and Collection Coordinators in district offices. IV. PROCEDURE 1. The designated head of the Special Team shall submit immediately to the Commissioner the list of members of the team. 2. An audit and inventory program in accordance with the priorities should be immediately submitted for approval within one (1) week from the creation of the team. 3. Progress reports on the audit or inventory being conducted shall be submitted every fifteen (15) days, but the final and overall report shall be submitted not later than November 30, 1975. 4. As the needs of the service may require, the Committee may call on the services of any employee in the Bureau to assist the team in clerical or administrative work. 5. The Chiefs of the Accountable Forms Division and the Property Division shall submit to the Team Head a list of the issuances of accountable forms in the case of the former and the property accountabilities of each unit, official and employee in the case of the latter. V. EFFECTIVITY The Provisions of this Revenue Memorandum Order are effective immediately. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN 1456-040-3