Who this review is for
This engagement suits a developer, property owner, project finance team, quantity surveyor or legal adviser that needs to establish whether permit application fees were calculated and recorded correctly. It can cover one development, a defined group of applications or a selected accounting period.
The objective is not to replace the municipality’s determination. It is to produce a reliable internal reconciliation, identify unsupported or mismatched entries, and set out the questions that should be taken back to the relevant authority.
Scope of the audit
We create a source index before testing each selected line. The work ordinarily includes:
- matching application references to the development or property register;
- identifying the tariff schedule and effective date used for each assessment;
- recalculating selected charges from declared areas, values or prescribed categories;
- tracing payments to receipts, bank evidence and ledger postings;
- checking credits, reversals, duplicate entries and amended applications;
- distinguishing confirmed differences from missing-document exceptions; and
- agreeing a factual query list for unresolved items.
We do not provide municipal approval, legal representation, tax advice or an engineering opinion. Where a variance turns on legislation, planning interpretation or VAT treatment, we identify that dependency for the client’s appointed adviser.
What you receive
The final pack contains a reconciliation workbook, an exception register, calculation notes, a document index and an executive briefing. Each exception states the application reference, amount, source relied upon, test performed and recommended next action. Draft findings are discussed before issue so factual records supplied late can be incorporated.
Engagement sequence
1. Scope and readiness
In a 30-minute call, we confirm the authority, date range, expected record volume and intended use of the findings. We then issue a record request and fixed scope quotation.
2. Controlled document intake
The client provides application notices, fee assessments, approved amendment records, receipts, payment evidence, project registers and relevant correspondence through an agreed secure channel. Personal identity documents and unrelated tenant records should be removed.
3. Testing and clarification
We index the records, perform the agreed tests and send one consolidated clarification schedule. The usual review period is 10 to 15 business days after a complete record set is accepted.
4. Close-out briefing
We walk the project and finance representatives through confirmed variances, open evidence gaps and authority queries. One factual correction round is included within five business days.
Preparing for the review
Nominate one person who can explain application naming conventions and ledger codes. Keep original filenames where possible, and include the version date of every tariff schedule. If the records are incomplete, say so at the outset; a bounded exception is more useful than an unsupported assumption.
Fees are quoted after record volume and source condition are assessed. See the fee guide or send an audit enquiry with an approximate application count.