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.

2008-2009 (SAPs) By Tax Type

• 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• Superseded / Rescinded