Item - 2007.AU2.6

The Audit Committee recommends that:

1.         The Director of Revenue Services take steps to:

a.         assess the tax system’s ability to accommodate changes to tax adjustment processing on non-residential accounts; and

b.         ensure the tax system is programmed to adjust penalty and interest charges on overdue tax balances resulting from appeal adjustments as part of the planned re-development of the Tax Management and Collection System.

2.         The Director of Revenue Services assess the feasibility and cost of developing an automated tax calculation summary as part of the 2008–2009 Capital Program to review the Tax Management and Collection System.

3.         The Director of Revenue Services develop and implement appropriate performance measures for the Appeals Unit that assist in determining the effectiveness and efficiency of the assessment and tax appeal process.

4.         The Director of Revenue Services take steps to:

a.         ensure staff review amounts included in the Tax Repayment Account and make the necessary adjustments to ensure appropriate amounts are included in the account; and

b.         establish policies and procedures for the administration, management and disposition of taxpayer credit balances included in the Tax Repayment Account.

5.         The Director of Revenue Services ensure tax credit balances and tax refund policies, processes and related internal controls are periodically reassessed to determine continued relevance and effectiveness.

6.         The Director of Revenue Services develop and implement appropriate performance measures to assist in evaluating the efficiency and effectiveness of processing in the Refund Unit. 

7.         The Director of Revenue Services ensure that the 2008-2009 Capital Program assessment of the Tax Management and Collection System include an analysis clearly defining business processes and  data and systems requirements necessary to effectively manage the appeals and refund programs.

8.         The Director of Revenue Services review outstanding service requests to assess additional automation features to be incorporated into the next generation of the Tax Management and Collection System.

9.         The Director of Revenue Services assess the feasibility of implementing a refund exception reporting system as part of the 2008-2009 Capital Program to review the Tax Management and Collection System.

10.       The Director of Revenue Services review computer access controls to provide staff access based on respective roles and responsibilities in the Tax Management and Collection System.  Where possible, access to the Tax Management and Collection System should be limited to those functions required by staff to perform related job duties.