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Audit Manuals

Auditing Fundamentals
Written for the auditor, consisting of procedures, other than those dealing with laws and rules, to be followed in audit situations
(Rev. 06/2008)

Audit Procedures for Cement Production Taxes
A description of cement production, including procedures, documentation, taxability, and related topics to assist in auditing cement tax. An electronic copy not currently available; please contact the Audit Training Manager.
(Rev. 12/2005)

Audit Procedures for Cigarette Taxes
Permits, Records, Reports and Pre Audit Research information regarding Cigarette Taxes
(Rev. 09/2010)

Audit Procedures for Cigar & Tobacco Product Taxes
Permits, Records, Reports and Pre Audit Research information regarding Cigar & Tobacco Product Taxes
(Rev. 07/2012)

Audit Procedures for Contractors and Repairmen
Sales and Use tax procedures and information for auditing contractors and repairmen
(Rev. 10/2008)

Audit Procedures for Enteprise Zones and Qualified Hotel Projects
An overview of Enterprise Zone projects and audit procedures related to job verification and the refund request
(Rev. 01/2014)

Audit Procedures for Hotel Occupancy Tax
Audit procedures and related characteristics unique to the hotel industry. The purpose of this manual is to present suggested procedures which conform to standard audit practices.
(Rev. 10/2004)

Audit and IFTA Software Procedures
Used as a training tool and reference guide to supplement the IFTA governing documents (the Articles of Agreement, Procedures Manual and Audit Manual). The intent is to provide detailed explanations of software usage, sampling procedures, policies and write-up for IFTA audits. Procedures, documentation, taxability, and related topics to assist in conducting IFTA audits
(Rev. 01/2012)

Audit Procedures for Insurance Tax
Audit procedures, taxability, industry overview and related references for taxes and fees due in accordance with provisions of the Texas Insurance Code
(Rev. 09/2008)

Local Revenue Funds
Audit Procedures for Local Revenue Funds: Funds, statutes, and rates related to court costs, fees, and fines collected by cities and counties that are designated in the statutes to fund various programs on state and local levels
(Rev. 05/2014)

Audit Procedures for Manufacturers
Sales and Use tax procedures and information for auditing manufacturers
(Rev. 10/2012)

Motor Fuels Audit Procedures Manual - Chapter 162
History, fuels tax law, and procedures for auditing fuels taxes
(Rev. 08/2011)

Motor Fuels Tax Audit Procedures Manual - Ch. 153
History, fuels tax law, and procedures for auditing fuels taxes
(Rev. 02/2004)

Motor Vehicle Tax Manual
Procedures and related topics for auditing motor vehicle retailers, motor vehicle purchasers, motor vehicle rental companies, and motor vehicle lessors
(Rev. 04/2008)

Audit Procedures for Oil and Gas Well Servicing (Sales Tax)
Procedures, definitions, taxability, and related topics for sales tax audits dealing with the oil and gas well servicing industry
(Rev. 05/2010)

Sampling Manual
Sampling procedures and information applicable to tax auditing
(Rev. 09/2013)

Audit Procedures for Sulphur Production Taxes
Procedures, documentation, taxability and related topics to assist in auditing sulphur production taxes
(Rev. 10/2005)

Audit Procedures for Telecommunications Taxes
Sampling procedures and information applicable to tax auditing
(Rev. 07/2007)

Audit Procedures for Unclaimed Property
Auditing holders of unclaimed personal property
(Rev. 09/2007)

Audit Procedures for Utilities Gross Receipts Tax
Procedures, documentation, taxability, and related topics to assist in auditing utilities companies
(Rev. 11/2007)

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