Para 2.3.8 — MSO

Audit of effectiveness of rules and orders governing collection of receipts

2.3.8 In the audit of Receipts, it would be necessary in the case of a department which is a receiver of public monies to ascertain what arrangements are in place to ensure the prompt detection, investigation and prevention of irregularities, double refunds, fraudulent or forged refund vouchers or other loss of revenue through fraud, error or wilful omission or negligence to levy or collect taxes or to make refunds. For instance, the department could be requested to undertake a comparison of a sample set of counterfoils of receipts with those available with the tax payers or other debtors, the results of the comparative study being made available to Audit. Audit may also suggest any appropriate improvements in procedure.