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Accept the Auditor-Controller's Internal Audit Division's Audit of the Tax Collector's Records and Accounts Relating to Property Tax Redemption for the period July 1, 2020 through June 30, 2023
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Published Notice Required? Yes ___ No _x _
Public Hearing Required? Yes ___ No _x _
DEPARTMENTAL RECOMMENDATION:
The Auditor-Controller's Office (ACO) recommends the Board of Supervisors accept the Internal Audit Division's Audit of the Tax Collector's Records and Accounts Relating to Property Tax Redemption for the period July 1, 2020, through June 30, 2023.
SUMMARY/DISCUSSION:
Part 7, Chapter 1, Section 4108.5 of the Revenue and Taxation Code (R&T) requires an audit once every three years of the records and accounts of the Treasurer-Tax Collector-County Clerk (TTCCC) relating to Property Tax Redemption. The ACO Internal Audit Division audited the redemption records and accounts from July 1, 2020 through June 30, 2023 to determine compliance with R&T Code sections 4101 through 4379.The ACO's review is conducted in accordance with the International Standards for the Professional Practice of Internal Auditing as developed by the Institute of Internal Auditors.
The Internal Audit Division identified one finding. Changes in available reports prevented auditors from confirming compliance with R&T Code section 3436 and delayed distribution of redemption collections. R&T Code section 3436 requires that taxes, assessments, penalties, and costs on real property which have not been paid be declared in default on July 1.
The implementation of the County's new property tax system, Aumentum Technologies, included a change from static to dynamic reports for property tax records. Dynamic report results will vary as the underlying records are updated. The nature of dynamic reports caused summary reports not to match subsequently created reports of the underlying detail. This change also caused difficulty in reconciling reports used by the ACO's...
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