Course Introduction
The Non-Tax Revenue Auditing Training Course provides a practical framework for auditing revenue generated from government and institutional activities other than taxation. The course focuses on fees, charges, licenses, permits, fines, penalties, rents, royalties, service charges, dividends, administrative receipts, and other non-tax income streams, helping participants assess whether revenue is completely identified, accurately assessed, properly collected, safeguarded, recorded, and reported.
The course examines the complete non-tax revenue lifecycle from revenue policy and fee-setting through customer or payer registration, assessment, billing, collection, receipting, banking, reconciliation, accounting, and reporting. Participants learn how to identify the sources and characteristics of non-tax revenue and evaluate whether appropriate controls exist at each stage to prevent under-collection, unauthorized concessions, revenue leakage, misappropriation, and inaccurate financial reporting.
A major component of the training focuses on auditing revenue assessments, rates, tariffs, fees, and charges. Participants learn how to compare approved schedules and policies with actual transactions, invoices, receipts, permits, licenses, contracts, and collection records. The course addresses customer classifications, effective dates, exemptions, waivers, discounts, penalties, arrears, adjustments, and other factors that influence the amount due and helps auditors identify inaccurate or incomplete revenue assessments.
The program also addresses collection and banking controls in detail. Participants evaluate receipt issuance, cash and electronic collections, payment gateways, bank deposits, collection agents, mobile payments, receivable balances, unapplied receipts, arrears, refunds, write-offs, and reconciliations. Particular attention is given to tracing revenue from its originating activity through collection and banking to the accounting records, enabling auditors to determine whether amounts assessed are ultimately collected and properly accounted for.
Fraud, leakage, and compliance risks are integrated throughout the course. Participants examine risks involving unrecorded collections, unauthorized fee waivers, fictitious exemptions, under-assessment, manipulated receipts, delayed banking, concealed arrears, inappropriate write-offs, collusion, and diversion of revenue. The training also considers digital revenue platforms, automated billing, electronic payments, ERP systems, cybersecurity, access controls, master-data integrity, and data analytics as important components of modern non-tax revenue auditing.
Through practical exercises and case studies, participants develop the ability to perform end-to-end non-tax revenue audits using process walkthroughs, controls testing, substantive procedures, recalculation, reconciliation, transaction tracing, data analytics, and analytical review. Participants learn to quantify revenue leakage and exposure, identify root causes, evaluate control effectiveness, formulate practical recommendations, and prepare evidence-based audit reports that support improved collection performance, accountability, transparency, and financial management.
Duration
5 days
Who Should Attend
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Internal auditors responsible for auditing government, institutional, or organizational non-tax revenue.
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External auditors reviewing fees, charges, licenses, permits, fines, rents, royalties, and other receipts.
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Revenue auditors responsible for assessing revenue collection processes and controls.
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Finance managers overseeing non-tax revenue, collections, receivables, and financial reporting.
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Revenue managers responsible for revenue administration, assessment, billing, and collection performance.
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Accounts receivable managers responsible for non-tax receivables, arrears, reconciliations, and recoveries.
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Financial controllers responsible for revenue completeness, accuracy, classification, and reporting.
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Public-sector finance professionals responsible for internally generated funds and service revenues.
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Compliance professionals monitoring adherence to approved fee schedules, policies, regulations, and procedures.
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Risk managers assessing revenue leakage, collection, fraud, and financial control risks.
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Forensic auditors investigating suspected revenue diversion, under-collection, and collection-related fraud.
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Data analysts supporting revenue analytics, transaction testing, exception analysis, and continuous monitoring.
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Treasury and cash-management professionals responsible for banking, collections, and revenue reconciliation.
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ERP and revenue-system professionals responsible for automated billing, collection, and financial interfaces.
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Finance, audit, revenue, and governance professionals seeking practical expertise in non-tax revenue auditing.
Course Objectives
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Develop a comprehensive understanding of non-tax revenue sources, processes, controls, risks, collection mechanisms, and financial reporting requirements.
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Identify and classify major non-tax revenue streams including fees, charges, licenses, permits, fines, penalties, rents, royalties, and service income.
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Evaluate governance arrangements for establishing, approving, reviewing, communicating, and implementing non-tax revenue rates and collection policies.
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Apply risk-based audit procedures to test revenue completeness, accuracy, occurrence, authorization, cut-off, classification, valuation, and collection.
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Recalculate fees, charges, penalties, tariffs, rents, royalties, and other revenue assessments using approved rates, agreements, and supporting information.
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Audit collection processes from assessment and billing through receipt issuance, banking, reconciliation, receivable management, and accounting.
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Identify revenue leakage arising from under-assessment, non-billing, unauthorized exemptions, fee waivers, delayed banking, unrecorded receipts, and weak collection controls.
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Detect fraud risks involving revenue diversion, manipulated receipts, fictitious exemptions, concealed collections, inappropriate write-offs, collusion, and management override.
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Use data analytics, automation, digital payment information, ERP records, and exception testing to identify unusual revenue patterns and control weaknesses.
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Prepare professional audit findings and recommendations that strengthen non-tax revenue governance, collection efficiency, accountability, transparency, and financial reporting.
Comprehensive Course Outline
Module 1: Non-Tax Revenue Auditing Fundamentals
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Understanding non-tax revenue and its role in public-sector, institutional, commercial, and service-oriented financial management.
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Identifying major non-tax revenue streams including fees, charges, licenses, permits, fines, penalties, rents, royalties, and service income.
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Distinguishing revenue assessment, billing, collection, receipting, banking, receivables, arrears, and accounting activities.
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Establishing a risk-based audit framework for evaluating non-tax revenue completeness, accuracy, collection, and financial reporting.
Module 2: Revenue Governance, Policies, and Control Frameworks
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Evaluating policies, legislation, approved fee schedules, delegated authorities, revenue procedures, and governance arrangements.
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Assessing controls over revenue rate approval, periodic review, changes, effective dates, publication, communication, and system implementation.
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Reviewing segregation of duties between revenue assessment, billing, collection, receipting, banking, reconciliation, and accounting.
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Evaluating management oversight through revenue reports, collection targets, exception monitoring, arrears reports, and performance indicators.
Module 3: Revenue Assessment, Pricing, Fees, and Charges
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Auditing the assessment of fees, charges, tariffs, licenses, permits, penalties, rents, royalties, and other non-tax revenue obligations.
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Recalculating revenue assessments using approved rates, customer classifications, quantities, service usage, contract terms, and applicable thresholds.
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Testing exemptions, waivers, discounts, concessions, penalties, adjustments, and other factors affecting amounts payable.
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Identifying under-assessment, incorrect rates, unauthorized concessions, outdated schedules, and missed revenue opportunities.
Module 4: Billing, Receipting, and Revenue Collection Controls
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Evaluating billing processes, invoices, demand notices, receipts, collection procedures, payment terms, and customer or payer account controls.
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Testing completeness and accuracy of receipts issued for cash, bank transfers, cards, mobile payments, online platforms, and other collection channels.
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Reconciling revenue assessments and billing records to receipts, collection reports, bank deposits, and accounting records.
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Identifying unbilled revenue, missing receipts, delayed collections, unapplied receipts, duplicate transactions, and collection exceptions.
Module 5: Cash, Banking, and Electronic Collection Controls
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Auditing cash collection, cashier controls, receipt books, collection points, daily cash counts, deposits, and banking procedures.
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Testing electronic collections through banks, mobile-money platforms, payment gateways, online portals, and other digital channels.
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Reconciling collection-system records to bank statements, settlement reports, deposit records, and general ledger accounts.
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Investigating delayed banking, cash shortages, unmatched deposits, failed settlements, payment reversals, and unexplained collection differences.
Module 6: Receivables, Arrears, and Revenue Recovery
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Evaluating controls over non-tax receivables, overdue balances, arrears monitoring, collection escalation, and debt recovery.
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Performing aging analysis to identify long-outstanding, disputed, dormant, high-value, and potentially irrecoverable revenue balances.
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Testing collection activity through correspondence, payment arrangements, legal actions, subsequent receipts, and customer or payer confirmations.
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Assessing bad debt provisions, impairment, write-offs, recoveries, and post-write-off monitoring for appropriate authorization and evidence.
Module 7: Revenue Leakage, Fraud, and Investigative Auditing
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Identifying revenue leakage caused by under-assessment, unrecorded collections, unauthorized exemptions, weak billing, delayed banking, and ineffective recovery.
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Detecting fraud risks involving receipt manipulation, revenue diversion, fictitious payers, false refunds, concealed collections, and inappropriate write-offs.
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Applying transaction tracing, document inspection, receipt verification, interviews, reconciliations, and independent evidence to suspicious revenue activity.
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Quantifying financial exposure and determining root causes of revenue losses, control failures, collection weaknesses, and irregular transactions.
Module 8: Technology, Data Analytics, and Digital Revenue Controls
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Using data analytics to compare assessed revenue, billed amounts, receipts, bank collections, receivables, and accounting records across large populations.
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Applying exception analysis, trend analysis, aging analysis, duplicate testing, sequence testing, and payer-level analytics to identify anomalies.
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Auditing automated revenue systems, billing platforms, electronic payment channels, system interfaces, and system-generated accounting entries.
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Evaluating cybersecurity, user access, privileged accounts, data integrity, change management, artificial intelligence, and emerging digital revenue risks.
Module 9: Reconciliation, Financial Reporting, and Audit Evidence
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Reconciling operational revenue sources, assessment records, billing systems, receipts, bank collections, receivables, and general ledger balances.
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Evaluating evidence supporting revenue occurrence, completeness, accuracy, valuation, classification, cut-off, collection, and financial reporting.
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Assessing the financial impact of under-collection, unrecorded revenue, unauthorized concessions, arrears, write-offs, and revenue leakage.
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Preparing audit working papers, exception schedules, financial impact assessments, findings, recommendations, and management action requirements.
Module 10: Integrated Non-Tax Revenue Audit Case Studies
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Performing an end-to-end audit covering revenue policy, assessment, billing, collection, receipting, banking, receivables, reconciliation, and accounting.
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Applying recalculation, controls testing, substantive procedures, analytical review, transaction tracing, and data analytics to a complete revenue population.
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Investigating revenue leakage, unauthorized exemptions, under-assessment, collection failures, delayed banking, and other significant exceptions.
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Preparing a comprehensive audit report covering financial impact, root causes, control deficiencies, recommendations, recovery opportunities, and continuous monitoring.
Training Approach
This course will be delivered by our skilled trainers who have vast knowledge and experience as expert professionals in the fields. The course is taught in English and through a mix of theory, practical activities, group discussion and case studies. Course manuals and additional training materials will be provided to the participants upon completion of the training.
Tailor-Made Course
This course can also be tailor-made to meet organization requirement. For further inquiries, please contact us on: Email: training@upskilldevelopment.com Tel: +254 721 331 808
Training Venue
The training will be held at our Upskill Training Centre. We also offer training for a group (at a discount of 10% to 50%) at requested location all over the world. The Onsite course fee covers the course tuition, training materials, two break refreshments, buffet lunch, airport transfers, Upskill gift package, and guided tour.
Visa application, travel expenses, dinners, accommodation, insurance, and other personal expenses are catered by the participant
Certification
Participants will be issued with Upskill certificate upon completion of this course.
Airport Pickup and Accommodation
Airport pickup and accommodation is arranged upon request. For booking contact our Training Coordinator through Email: training@upskilldevelopment.com, +254 721 331 808
Terms of Payment:
Unless otherwise agreed between the two parties’ payment of the course fee should be done 3 working days before commencement of the training so as to enable us to prepare better.
