AGL2250 - Operational assurance overview: Basic checks
As a principle of good practice, you should carry out the following basic checks when you start each audit visit:
- confirm that the registered legal entity is correct;
- confirm number of sites covered by the registration;
- ensure the boundaries of the site are agreed to prevent any possible levy avoidance
- check that all returns and payments due have been made;
- check that signatories to levy returns and other required documents are properly authorised to act on behalf of the legal entity; and
- check that all agreements for special schemes are up to date.
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