Para 2.3.6 — MSO

Key areas of audit scrutiny Audit of regulations and procedures for assessment, collection and refunds

2.3.6 Whereas the audit of tax receipts is, in most cases, taken up separately, other departmental receipts are generally audited along with the audit of the expenditure of the department or scheme concerned. Even in respect of departments where a detailed audit of receipts has not been possible, it should be verified in audit in so far as it is possible from the accounts that

(a) sums due are regularly recovered and checked against demand, and

(b) sums received are duly brought to credit in the accounts.