Multistate Audit Procedures Manual

CALIFORNIA FRANCHISE TAX BOARD Internal Procedures Manual Page 1 of 40Multistate Audit Procedures Manual 6000 CLOSING THE AUDIT MAPM 6010 The Audit Report Package MAPM 6020 Adjustment Schedules MAPM 6030 Narrative Report MAPM 6040 Outline For Narrative Report MAPM 6050 Walker Letter Situations MAPM 6060 Notice of Proposed Adjusted Carryover Amount MAPM 6065 No Change Audits MAPM 6070 Unagreed Adjustments MAPM 6080 Jeopardy Assessment MAPM 6090 Notice Of Action On Jeopardies MAPM 6100 Payments Received In The Field MAPM 6110 ed At Central Office MAPM 6120 Minimum Adjustment MAPM 6130 Notice Of Revision MAPM 6140 Post NPA Cases MAPM 6150 Audit Subject To Review MAPM 6160 Deferment Of Final Assessment Of NPAs MAPM 6170 Suspended Corporations The information provided in the Franchise Tax Board's internal procedure manuals does not reflect changes in law, regulations, notices, decisions, or administrative procedures that may have been adopted since the manual was last updated. CALIFORNIA FRANCHISE TAX BOARD Internal Procedures Manual Page 2 of 40Multistate Audit Procedures Manual 6010 THE AUDIT REPORT PACKAGE The product of the audit process is the Audit Report Package, which is used to communicate and support the audit recommendation. It includes the following: • Adjustment Schedules • Narrative Report, form FTB 6431 (PASS) • Workpaper File (See MAPM 4030) • Exhibits • Forms, including: o FTB 6430, AUDIT REPORT (See ...