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Kenya Revenue Authority Internal Audit Procedures Manual Vol. II

INTERNAL AUDIT DEPARTMENT

PROCEDURES MANUAL

VOLUME II

11

sstt EEddiittiioonn

©© 22000066

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wwrriitttteenn ppeerrmmiissssiioonn ooff tthhee AAuutthhoorriittyy


TABLE OF CONTENTS

CHAPTER PAGE

1 LIST OF AUDIT PROGRAMMES 2

2 STANDARDIZED FORMS

3 STANDARD LETTERS AND REPORTS 10

4 FILE DIVIDERS 27

5 MEMO FILE REFERENCES 28

Column 6 working paper form 5

Column 14 working paper form 6

Non Conformity forms 7

Audit File Review form 8

Standard form for requesting data 9

Audit notice letter 10

Traveling memo 11

Opening meeting checklist 12

Audit Quality Checklist 14

Closing meeting checklist 15

Letter to request for management comments 16

Report forwarding memo 17

Report Distribution form 18

Auditee Survey Questionnaire 19

Annual audit planning chart 21

Monthly performance report 22


_____________________________________________________________________________________ Internal Audit Department

2

CHAPTER ONE: AUDIT PROGRAMMES

PROGRAMME CODE NAME OF AUDIT PROGRAMME

ROAD TRANSPORT DEPARTMENT

IAD/RTD/1 Audit of Cash Office Operations

IAD/RTD/2 Audit of Revenue Monitoring and Reporting

IAD/RTD/3 Audit of Motor Vehicle Registration Procedures

IAD/RTD/4 Audit of Registry and document retrieval procedures

IAD/RTD/5 Audit of Accountable Documents/Items

IAD/RTD/6 Audit of Motor Vehicle Dealers Licensing Procedures

IAD/RTD/7 Audit of Transport Licensing Board Operations and procedures

IAD/RTD/8 Audit of Driving School and Instructors Licensing

IAD/RTD/9 Audit of Motor Vehicle Licensing - PSVs

QUALITY MANAGEMENT & INSPECTION

IAD/QMP/1 Audit of Quality Management System

IAD/QMP/2 Audit of Management Responsibility

IAD/QMP/3 Audit of Resource Management

IAD/QMP/4 Audit of Product Realization

IAD/QMP/5 Audit of Measurement, Analysis and Improvement

IAD/QMP/6 Audit of compliance to Internal Standards (DTD)

IAD/QMP/7 Audit of compliance to Internal Standards (RTD)

IAD/QMP/8 Audit of compliance to Internal Standards (CSD)

IAD/QMP/9 Audit of compliance to Internal Standards (HQs)

IAD/QMP/10 Inspection programme

HEADQUARTERS

IAD/HQ/1 Audit of Utilities Management

IAD/HQ/2 Audit of Archiving and filing systems

IAD/HQ/3 Audit of KRA Property management

IAD/HQ/4 Audit of Mail Procedures (Receiving and Dispatch)

IAD/HQ/5 Audit of Stores Management

IAD/HQ/6 Audit of Project Management

IAD/HQ/7 Audit of Facilities Management

IAD/HQ/8 Audit of Procurement and supplies operations

IAD/HQ/9 Audit of Fleet Management

IAD/HQ/10 Audit of Corporate and Public affairs procedures

IAD/HQ/11 Audit of Payroll Operations

IAD/HQ/12 Audit of Accounting Systems

IAD/HQ/13 Audit of Budgeting Systems

IAD/HQ/14 Audit of Government Revenue

IAD/HQ/15 Audit of Property Plant and Equipment

IAD/HQ/16 Audit of Debtors and Prepayments



3

IAD/HQ/17 Audit of Creditors and accruals

IAD/HQ/18 Audit of Cash in Hand and Bank

IAD/HQ/19 Audit of Fixed Deposits

IAD/HQ/20 Audit of Amount due from Treasury

IAD/HQ/21 Audit of Income

IAD/HQ/22 Audit of Expenditure (including Salaries)

IAD/HQ/23 Audit of Staff Recruitment procedures

IAD/HQ/24 Audit of Disciplinary Procedures

IAD/HQ/25 Audit of Promotion, Transfer and Reward systems

IAD/HQ/26 Audit of Staff Welfare

IAD/HQ/27 Audit of KRA Training schools

IAD/HQ/28 Audit of Investigation and enforcement procedures

IAD/HQ/29 Audit of Informer rewards procedures

IAD/HQ/30 Audit of Legal Services operations and procedures

IAD/HQ/31 Audit of Management Information Systems

IAD/HQ/32 Audit of Research and corporate planning operations

IAD/HQ/33 Audit of Library Operations

IAD/HQ/34 Audit of Complaints Centre

IAD/HQ/35 Audit of Registry and record keeping

IAD/HQ/36 Audit of Medical Scheme operations

IAD/HQ/37 Audit of Training scheme & staff development

IAD/HQ/38 Audit of retirement and success planning

DOMESTIC TAXES DEPARTMENT

IAD/DTD/1 Tax Audit Programme

IAD/DTD/2 Collections and compliance - PAYE compliance and instalments

IAD/DTD/3 Collections and compliance - VAT 3 compliance and domestic excise

IAD/DTD/4 Collections and compliance - Withholding tax and Withholding VAT

IAD/DTD/5 Debt management - Agency revenue

IAD/DTD/6 Debt management - Assessments and PRWCs

IAD/DTD/7 Debt management - Waivers and write offs

IAD/DTD/8 Audit of - Objections and appeals

IAD/DTD/9 Direct taxes - Pensions

IAD/DTD/10 Audit of - Remissions and Exemptions management

IAD/DTD/11 Audit of - Technical, policy and Legislation

IAD/DTD/12

International tax policy - Double tax treaties and agreements, International

practices and affairs

IAD/DTD/13 LTO - specialists section operations

IAD/DTD/14 Non filers and estimates management

IAD/DTD/15 Payments reconciliations and refunds

IAD/DTD/16 Returns processing

IAD/DTD/17 Taxpayer education and information

IAD/DTD/18 Taxpayer recruitment and registration



4

IAD/DTD/19 Audit of Gaming, betting and casinos

IAD/DTD/20 Audit of foreign artist

IAD/DTD/21 Audit of Agency revenue (stamp duty, council rate)

CUSTOMS SERVICES DEPARTMENT

IAD/CSD/1 Audit of Operations of Bonded Warehouses

IAD/CSD/2 Audit of Customs Warehouses Procedures

IAD/CSD/3 Audit of Customs operations at Border stations

IAD/CSD/4 Audit of Verification and releasing procedures at ICDs and CFS

IAD/CSD/5 Audit of Revenue Reconciliations

IAD/CSD/6 Audit of Direct cash payments (Pay Box)

IAD/CSD/7

Audit of Customs Duty Exemptions, Remissions, Customs Warehouse Rent

Waiver

IAD/CSD/8 Audit of Customs Remissions

IAD/CSD/9 Audit of Operations at Post Parcels Office

IAD/CSD/10 Audit of Management of Security Bonds, Transit bonds, Warehousing bonds

IAD/CSD/11

Audit of Licensing of Clearing Agents, MUB, EPZ, Bonded Warehouses,

transit tracks

IAD/CSD/12

Audit of Operations of Export Promotion Programmes, Tax Remission Export

office and COMESA

IAD/CSD/13 Audit of Operations of MUBs and EPZ

IAD/CSD/14 Audit of Transit Monitoring Units

IAD/CSD/15 Audit of Baggage Halls Operations

IAD/CSD/16 Audit of Customs Debt Management

IAD/CSD/17 Audit of Declarations, manifest, valuation and verification procedures

IAD/CSD/18 Audit of Customs Refunds

IAD/CSD/19 Audit of Taxpayer Education and Recruitment

IAD/CSD/20 Audit of Operations of Transit Toll Stations

IAD/CSD/21 Audit of Overtime Operations

IAD/CSD/22 Audit of Post clearance audit procedures

IAD/CSD/23 Audit of Air Passage Service Charge

IAD/CSD/24 Audit of Air Navigation Service Charge/Civil Aviation Revenue

IAD/CSD/25 Audit of Export Processing procedures

IAD/CSD/26 Audit of Inspectorate units operations

IAD/CSD/27 Audit of Customs Preventive Services



5

CHAPTER TWO: STANDARD WORKING PAPER FORMS

DEPARTMENT/SECTION:________________________________

PERIOD OF AUDIT:________________________________________

SUBJECT:_____________________________________________

Initials Date

Prepared by_______________

Reviewed by_______________

IAD/F/01


Internal Audit Department

Dept./Section__________________

Period of Audit________________

Subject:_____________________

INITIALS DATE

PREPARED BY:___________

REVIEWED BY:__________

IAD/F/02



7

NON-CONFORMITY FORM

InitialsInitialsInitialsInitials DateDateDateDate

DepartmDepartmDepartmDepartment/Section:ent/Section:ent/Section:ent/Section: _________________________________________________________________________________________________________ Prepared By:Prepared By:Prepared By:Prepared By: __________________________________ __________________________________ __________________________________ __________________________________

Audit Period:Audit Period:Audit Period:Audit Period: ____________________________________________________________________________________________________________________________________ Discussed With:Discussed With:Discussed With:Discussed With: _______________ __________________ _______________ __________________ _______________ __________________ _______________ __________________

Subject:Subject:Subject:Subject: _____________________________ _____________________________ _____________________________ _________________________________________________________________ Reviewed By:Reviewed By:Reviewed By:Reviewed By: __________________________________ __________________________________ __________________________________ __________________________________

Working Paper Reference:Working Paper Reference:Working Paper Reference:Working Paper Reference:

Observation/Finding/Risk (Criteria, Effect or Impact/cause), Specific Examples if any:

______________________________________________________________________________________

______________________________________________________________________________________

______________________________________________________________________________________

______________________________________________________________________________________

______________________________________________________________________________________

______________________________________________________________________________________

Recommendation(s) and Opportunity for Improvement:

______________________________________________________________________________________

______________________________________________________________________________________

______________________________________________________________________________________

______________________________________________________________________________________

______________________________________________________________________________________

______________________________________________________________________________________

Management Response findings and Recommendations

______________________________________________________________________________________

______________________________________________________________________________________

______________________________________________________________________________________

______________________________________________________________________________________

______________________________________________________________________________________

______________________________________________________________________________________

INTERNAL AUDIT DEPARTMENT NCF NO. ______ OF_____________

IAD/F/03



8

AUDIT RAUDIT RAUDIT RAUDIT REVIEW FORMEVIEW FORMEVIEW FORMEVIEW FORM

DEPARTMENT/SECTION

PERIOD OF AUDIT: _______________________________________.

SUBJECT: ________________________________________________

Initials Date

Prepared by: ___________ _______

Reviewed by: ___________ _______

IAD/F/04



9

DEPARTMENT/SECTION:________________________________

PERIOD OF AUDIT:________________________________________

SUBJECT: FILES/RECORDS REQUESTE/RETURNED BY THE AUDITORS

Initials Date

Prepared by_______ ______

Reviewed by_______ ______

S.

NO NO NAME DATE RECEIVED/

RETURNED

SIGNED BY

DATE RETURNED

SIGNED BY

REMARKS

IAD/F/05



10

CHAPTER THREE: STANDARD LETTERS AND REPORTS


INTERNAL MEMO

TO:

FROM:

REF:

DATE:

SUBJECT: AUDIT NOTIFICATION

This is to inform you that a team of Internal Auditors will be conducting an audit on the

______________________________________ system of your department/station/section on _______

The purpose of this audit is to examine and review the _________________________________ for the

period___________________________.

This exercise will be useful to your unit/section/department and ourselves. There should be no

restriction or limitation on the scope of this audit and in whatsoever circumstances, the internal audit

staff shall have unrestricted access to all the records, property and personnel.

The audit is scheduled to take approximately two weeks to complete and should there be any weakness

in the system, the same will be discussed with you together with our recommendations.

In order for us to work efficiently as possible, it is understood that your co-operation is greatly

appreciated.

Name of Signatory

I

AD/L/01



11


IINNTTEERRNNAALL MMEEMMOO

TO: Senior Deputy Commissioner-Finance

FROM:

DATE:

REF:

SUBJECT: REVIEW OF …………………………………………………………

A team of internal auditors is scheduled to carry out the review of operations and controls at

…………………………. The team members are ………………………...(Include Name, Designation

and Personal Numbers).

They will travel by ………….to ………….on …………………and return on ……………...

Mr………………… (Name of Driver, Designation and Personal Number) will accompany the team to

…………. and return on………….. He will again travel on ……………. and return with the team on

………………….

Mr/Mrs/Ms…………………..(Include Name, Designation and Personal Number) will join the team

on ……………..to review the audit work and return with the auditors on …………………..

Please approve per diem allowances for the ………….officers and accountable transport imprest of

Kshs……………………….

NNaammee ooff SSiiggnnaattoorryy

IIAADD//LL//0022



12


ENTRANCE CONFERENCE MEMO

1. Date: _______________________________

2. Audit area and period to be covered:

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

Estimated Audit dates: Beginning____________________________________________________

Ending________________________________________________________

3. Staff members present:

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

4. Objectives of the audit:

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

5. Detail any required assistance from the management:

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

6. Any matters management would like us to address in this audit:

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

7. Information or other requests by management for future audits:

________________________________________________________________________

________________________________________________________________________

________________________________________________________________________



13

__________________________________________________________________________________

__________________________________________________________________________________

______________________________

8. Auditee contact person:

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

9. Summary of issues discussed:

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

Name Designation Date

Prepared by: _________________ ____________ _____________

Reviewed by: ________________ _____________ _____________

IAD/L/03



14


AUDIT QUALITY ASSURANCE CHECKLIST

Audit Title:

Review conducted by…………. …… Date…………….

Checklist Tests

Standard W/P

Ref.

Yes No

1. Workpapers contain the following;

� Audit work plan with time budget analysis

duly filled.

� Audit notification memo

� Entrance conference memo

� Signed Audit Programs approved by the

Audit Manager and Head of Internal Audit.

� Exit meeting memo.

� Summary of Findings (Non Conformity

Forms).

• Final Report cross referenced to audit

findings and working papers.

3. All versions of draft audit reports are filed.

4. Unnecssary materials have been removed from

the workpapers.

5. Documented all exit meetings and contacts

made during audit.

6. Follow up on all prior exceptions if any.

IAD/L/04



15


EXIT CONFERENCE MEMO

1. Date:

__________________________________________________________________________

2. Audit area and period:

__________________________________________________________________________________

__________________________________________________________________________________

3. Staff Members present:

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

4. Summary of Issues and Management Response:

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

Items or issues that require follow-up by audit staff:

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

Any other matter arising from the meeting:

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________


Prepared by: _________________ ____________ _____________

Reviewed by: ________________ _____________ _____________

IAD/L/05



16


INTERNAL MEMO

TO:

FROM:

REF:

DATE:

SUBJECT: Request for Management Comments ________________________________________________________________________

We have reviewed the operations and controls over …………………………..which falls under your

Region/Department/Station/Section. In order to finalize our report on the assignment, we require your

input in form of management response. The response form part of the report to Management

(Commissioner of …………….and the Commissioner General).

Forwarded herewith are the Non-Conformity Forms for your response. Please complete the space

provided under management response and let us have them by ……………..

SDC - INTERNAL AUDIT

IAD/L/06



17

IINNTTEERRNNAALL MMEEMMOO

TO: Commissioner General

FROM:

DATE:

REF:

SUBJECT:

Enclosed herewith is the report on the ……………………………………at ………………………...

Please give us your comments and action plan for implementation of the recommendations or invite us

for a discussion over issues raised in the report.

Further, let us have your report on implementation of the recommendations on or before……………..

(2 months from the date of this memo).

NNaammee ooff SSiiggnnaattoorryy

CCCC.. RReeggiioonnaall MMaannaaggeerr

SSttaattiioonn MMaannaaggeerr

IAD/L/07



18


REPORT DISTRIBUTION FORM

Report Title and Date ___________________________________________________

S/No. Recipient No. of copies

1. Board of Directors/Audit Committee

2. Commissioner General

3. Commissioner

4. Head of Department

5. Regional Manager

6. Station Manager/Section Head

7. Head of Internal Audit

8. Deputy Head of Internal Audit

9. Audit file

10. Others (Specify)

11. Total Copies Distributed (Hard copies)

Storage of soft copies

- File Name

- Computer (Specify location)

Remarks ______________________________________________________________________

Prepared by ___________________________________________________________________

Copy: Audit file

: Audit Manager

IAD/L/08



19


Please rate the Internal Audit Department in the following areas.

Evaluation Criteria Very Good Good Average Poor Very poor

Independence

1. Organizational placement of

the internal auditing function in

the Authority.

2. Objectivity of internal auditors.

Professional Proficiency

3. Technical proficiency of

auditors

4. Professionalism of auditors

5. Communication skills of

auditors

Scope of work

6. The audit covered key

operating areas.

7. Notification to you of the audit

purpose and scope.

8. Inclusion of your suggestion

for audit areas.

Performance of Audit Work

9. Feedback to you of findings

during the audit

10. Duration of the audit

11. Timeliness of the audit

12. Accuracy of the audit findings.

13. Value of the audit

recommendations



20

14. Clarity of the audit report.

15. Usefulness of the audit process

16. Effectiveness of Internal

Auditing

Management.

17. Was there anything about the audit(s) you especially liked?

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

18. Was there anything about the audit(s) you especially disliked?

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

19. Additional Comments.

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

__________________________________________________________________________________

Name and Signature (optional): ____________________________________

IAD/L/9



21


ANNUAL PLANNING CHART

NAME OF UNIT:

Period of Coverage:

Week commencing From ………… to …………….

Officers

Initials

Start of

Audit

Staff initials/ Dates of week Report Writing

1.

SDC/DC

Assignment

Planning

Review and supervision

Report finalisation

2.

Unit Head

Assignment

Planning

Review and

Supervision

Report finalisation

3. Team

Leader

Assignment

Planning

Fieldwork

Report finalisation

4.Team

Leader

Assignment

Planning

Fieldwork

Report finalisation


Prepared by: ……………………. ……………………. …………………..

Approved by: ………………… ……………………. ……………………

IAD/L/10



22


Monthly Report

To: Senior Deputy Commissioner – Research & Corporate Planning

From: Senior Deputy Commissioner - Internal Audit

Date:

Ref:

Subject 1. ACTION POINTS ARISING FROM TOP

MANAGEMENT MEETING OF ……………………

2. MONTHLY REPORT FOR …………………………..

A: Action Points arising from Top Management meeting of ………………

Monthly report for ……………………….

BI Summary of Performance per department

BI (a) Normal Audits Number of Assignments

Department Brought

Forward

From

previous

month

Started

During month

*Completed

During

Month

Carried forward

to next month

*Completed

year to-date

Headquarters

Customs

Services

Domestic

Taxes

Road

Transport

Total

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23

BI (b) QAP Audits & Inspections

Number of Assignments Department

Brought

Forward

From previous

month

Started

During

month

*Completed

During

Month

Carried forward

to next month

*Completed

year o-date)

Headquarters

Customs

Services

Domestic

Taxes

Road

Transport

** CCoommpplleetteedd-- RReeppoorrtt sseenntt oouutt ttoo rreessppeeccttiivvee ooffffiicceerr--iinn cchhaarrggee//hheeaadd ooff ddeeppaarrttmmeenntt

B II Details of Assignment/Initiative and Scope

BII (a) Normal Audits Department/Assignments & Scope Status Date report

Dispatched

Date

comments

expected

1.0 HEADQUARTERS

1.1

2.0 CUSTOMS SERVICES

2.1

3.0 DOMESTIC TAXES

3.1

4.0


4.1

BII (b) QAP Audits & Inspections Department/Assignments & Scope Status Date report

Dispatched

Date

comments

expected

1.0 HEADQUARTERS

1.1

1.2




24

2.1

3.0 DOMESTIC TAXES

3.1

3.4

4.0


4.1

B III (a) Cumulative performance to date (Targets Vs Actuals)

Number of Assignments

S/N

Month Target

for month

Actual for

month

Varia

nce

Cumulat

ive

Target

for year

to-date

Cumulativ

e

Actual for

year to-

date

Cumul

ative

Varian

ce

1.

BIII (b): SUMMARY

OF ASSIGNMENTS WITH OUTSTANDING COMMENTS

Number of assignments with outstanding comments Division

B/Fwd

from

previous

month

Comments

expected

during

month

Comment

s received

during the

month

C/Fwd

to next

month

Perio

d

July

2005

Period

………

…to

………

…

Perio

d

……

….to

……

…

Comments

received

year to

date

Headquarters

Customs

Services

Domestic

Taxes

RTD

Total

B IV (a): Completed audit assignments for ………………….. No. Assignment/Initiative Date

report

dispatched

Date

comments

expected

Date

comments

received

1.0 HEADQUARTERS

1.1


2.1

3.0 DOMESTIC TAXES

3.1

3.0 ROAD TRANSPORT



25

BIV (b): COMPLETED AUDIT ASSIGNMENTS FROM …………… TO ………………FOR WHICH

COMMENTS ARE OUTSTANDING/EXPECTED

No. Assignment/Initiative Date

report

dispatched

Date comments

expected

Date

commen

ts

received

1.0 HEADQUARTERS

1.1


2.1

3.0 DOMESTIC TAXES

4.0 ROAD TRANSPORT

4.1

C: PROGRESS ON IMPLEMENTATION OF THE BALANCE SCORE CARD (BSC) DURING JULY

2005

The department commenced new assignments/initiatives and proceeded with work on others in

progress as outlined above. During the month under review, the department completed the

assignments/initiatives summarized below. All these were geared towards attaining the set objectives

as outlined in the departmental BSC.

BSC PERSPECTIVES

No. Perspective Strategic objective Assignment/

Initiative

Comments/action

1.0 FINANCIAL

1.1 Financial/Enhanced

Revenue Collection

Enhance and improve

assessments.

1.2

1.3 Financial Activity based

budgeting/costing

2.0 INTERNAL

PROCESSES

2.1 Internal Processes Business process

improvement

3.0 CUSTOMER

3.1 Customer Improvement of

relationship with the

auditee/stakeholders



26

3.2 Customer Implementation of a tax

administration quality

assurance programme.

4.0 PEOPLE

4.1 People Revitalization of the

human resources

B IV (d) Performance as per Balanced Scorecard (BSC)

Assignments/Initiatives

No Perspective Target Actual Variance

1. Financial/Enhanced revenue

collection

2. Operational/Efficiency/Internal

processes

3. Customer

4. People

TOTAL

IAD/L/11

Name of Signatory



27

CHAPTER FOUR: FILE DIVIDERS

A

� Final audit report

� Draft audit report

� Memos

B

Planning Documents

� Time budget analysis

� Audit programmes

� Actual time taken

C

� Organization charts

� Other structures

� List of contact persons

� Persons interviewed

D

� Nonconformity Forms/Issues

� Review notes

� Compliance testing

� Tests of Detail

E

Other Related Reports

(Audit, Investigation, Inspection, Research, Statistics, etc)

F

Other Correspondences

(Specify)



28

CHAPTER FIVE: FILE INDEXES REFERENCE NAMES OF FILES

1 KRA/5/1009/1'A' MISCELLANEOUS FILE

2 KRA/5/1009/1'B' STAFF GENERAL CORRESPONDENCES

3 KRA/5/1009/1'C' FLOAT FILE

4 KRA/5/1009/1'D' CORRESPONDENCES ON BOARD ISSUES

5 KRA/5/1009/2 AUDIT QUARTERLY REPORTS

6 KRA/5/1009/2'A' CUSTOMS DEPARTMENT

7 KRA/5/1009/2'B' VALUE ADDED TAX DEPARTMENT

8 KRA/5/1009/2'C' INCOME TAX DEPARTMENT

9 KRA/5/1009/2'D' ROAD TRANSPORT DEPARTMENT

10 KRA/5/1009/3'A' LEAVE FORMS

11 KRA/5/1009/3'B' LEAVE COMPUTATION FORMS

12 KRA/5/1009/4 HANDING AND TAKING OVER REPORTS

13 KRA/5/1009/5 MONTHLY PERFOMANCE REPORTS

14 KRA/5/1009/5'A' MOMBASA OFFICE REPORTS

15 KRA/5/1009/6'A' SECURITY MEETINGS

16 KRA/5/1009/6'B' SECURITY GENERAL

17 KRA/5/1009/7 STAFF APPRAISALS

18 KRA/5/1009/8 INSURANCE

19 KRA/5/1009/9 TRAINING GENERAL

20 KRA/5/1009/10 DEPARTMENTAL MEETINGS

21 KRA/5/1009/10'A' DEPARTMENTAL MEETINGS - MOMBASA OFFICE

KRA/5/1009/10’B’ AUDIT COMMITTEE MEETINGS

22 KRA/5/1009/11 REQUISITIONS

23 KRA/5/1009/12'A' INTERNAL AUDIT INTERVIEWS

24 KRA/5/1009/12'B' INTERVIEWS - GENERAL

25 KRA/5/1009/13 MINUTES OF HOUSING COMMITTEE

26 KRA/5/1009/14 HIV/AIDS

27 KRA/5/1009/15'A' MANPOWER WASTAGE

28 KRA/5/1009/15'B' ATTENDANCE REGISTER

29 KRA/5/1009/16 CORRESPONDENCE FROM/TO TAX PROGRAMME

30 KRA/5/1009/17 CORRESPONDENCE FROM/TO MIS

31 KRA/5/1009/18 CIRCULARS FROM FC AND SUPPLIES MANAGER



29

32 KRA/5/1009/19 VACANT POSITIONS WITHIN KRA

33 KRA/5/1009/19’B’ CASUAL EMPLOYEE

34 KRA/5/1009/20 FOR CIRCULATION

35 KRA/5/1009/21 FINANCIAL STATEMENTS

36 KRA/5/1009/22'A' FAX MACHINE OPERATIONS

37 KRA/5/1009/22'B' TELEPHONES & MOBILE TELEPHONES

38 KRA/5/1009/23 COMMUNICATIONS TO AND FROM LEGAL OFFICE

39 KRA/5/1009/24 AUDITORS' CVS

40 KRA/5/1009/25 INCOME TAX CASH RECEIPTS

41 KRA/5/1009/26'A' PROCUREMENT

42 KRA/5/1009/26'B' EMMERGENCY PROCUREMENT

43 KRA/5/1009/27 INTERNAL CORRESPONDENCES

44 KRA/5/1009 /28 MEDICAL

45 KRA/5/1009/29 SEMINARS

46 KRA/5/1009/30 OFFICE EQUIPMENT

47 KRA/5/1009/31 STEERING COMMITTEE MEETINGS MINUTES

48 KRA/5/1009/32 SDV TRANSAMI - CLAIM CASE

49 KRA/5/1009/33 CORRESPONDENCES FROM AND TO

INVESTIGATION

50 KRA/5/1009/34 INSPECTION REPORTS OF KRA HDQS

51 KRA/5/1009/35 CORRESPONDENCES FROM AND TO PUBLIC

RELATIONS MANAGER

52 KRA/5/1009/36(A)

KRA/5/1009/36(B)

CORRESPONDENCES/MEETINGS TO/FROM

CONTROLLER AND AUDITOR GENERAL

53 KRA/5/1009/37 RELOCATION TO TIMES TOWER

54 KRA/5/1009/38 FOLLOW-UP ON IMPLEMENTATION OF REPORTS

55 KRA/5/1009/39 CORRESPONDENCE FROM AND TO MOMBASA

REGIONAL AUDIT OFFICE

56 KRA/5/1009/40 CORRESPONDENCES TO COMMISSIONER GENERAL

57 KRA/5/1009/41 STAFF WELFARE

58 KRA/5/1009/42 AUDIT MANUAL

59 KRA/5/1009/43 BSC IMPLEMENTATION

60 KRA/5/1009/44 CORRESPONDENCES TO/FROM BOARD

SECRETARY

61 KRA/5/1009/45 PERFORMANCE CONTRACT BETWEEN CG & SDC

INTERNAL AUDIT



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62 KRA/5/1009/46 EMPLOYEE CENSUS

63 KRA/5/1009/47 ACTION POINTS ON DISCIPLINARY CASES