Statements of Audit Procedures (SAPs)

The Statements of Audit Procedure (SAPs) are used by Finance audit staff for guidance on various audit-related matters. While not normally distributed outside the agency, they can be useful in understanding the audit process.

• General Policies and Procedures
• Banking Corporation Tax (BCT)
• Commercial Rent Tax (CRT)
• General Corporation Tax (GCT)
• Hotel Occupancy Tax
• Real Property Transfer Tax (RPTT)
• Tax Enforcement
• Unincorporated Business Tax (UBT)
• Utility Tax
• Superseded / Rescinded