In 2008, the Department of Revenue (DOR) Bureau of Internal Revenue (BIR) audit program was suspended as a result of perceived integrity related issues. All but one individual each in the Large, Medium, and Small Tax Divisions were reassigned to other areas. In October 2009, an Audit Consultant funded by the African Development Bank was recruited to assist in rebuilding the audit program. This included the recruitment and hiring of staff, capacity building, establishing appropriate guidelines – audit manual, establishing Audit case selection methodology, establishment of a Quality Review Process.
The following accomplishments were noted:
1. Conducted Business Process Review
2. Revised overall Audit organization(al) structure,
3. Completion of a comprehensive 2-years Audit Strategy document,
4. Recruitment of 62 Junior / 6 Senior Auditors, with recruitment of 20 additional auditors pending upon departure
5. Developed a formalized Audit Techniques classroom and on-the-job program,
6. Completed two 3-weeks Auditing Techniques Training Courses,
7. Completed various capacity building workshops,
8. Reactivation of the audit program with more than 600 audits currently underway in Large, Medium, and Small Tax Divisions,
9. Developed Key Performance Indicators and Monthly Performance Indicators
10. Audit assessments as of 3rd Quarter reached more than USD $18.8 million; USD $7 million collected and disallowed Net Operating Losses valued at more than USD $17.7 million,
11. Established an Employee Recognition Program,
12. Established a Community Service Outreach Program.
13. IMF assessed 30 reform programs undertaken by the Finance Department and gave the audit program one of its highest rating for the progress made