Statements of Audit Procedures (SAPs)

Department of Finance


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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Superseded / Rescinded

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