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Audit Objective

Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner.

Key Findings

• The Collector did not maintain complete, accurate and timely records.
• The Board and District officials did not provide sufficient oversight of the tax collection process.
• The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors totaling approximately $3,900.

Key Recommendations

• Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts correspond to amounts deposited, intact.
• Ensure there is sufficient oversight of the tax collection process.
• Perform a reconciliation of the taxes receivable account and collection activities in a timely manner in order to identify errors and discrepancies.

District officials generally agreed with the findings and recommendations and indicated they had taken corrective action. Appendix B includes our comments on issues raised in the District’s response.