The Florida Legislature
Office of Program Policy Analysis and Government Accountability
Performance Audit of the Collection of Owed Sales Taxes by the Department of Revenue , Report No. 12195, December 1993
- Our review identified several elements of the Department's management controls for collecting owed sales tax that need to be enhanced. We found that the Department has not developed goals and measurable objectives, such as increasing the effectiveness and timeliness of collection efforts over specified periods of time. Establishing goals and measurable objectives is an essential first step in developing an effective management control system and are needed to provide direction to the Department in developing policies and procedures, priorities, and strategies for collecting owed sales taxes. Neither the Department's planning documents nor its Agency Strategic Plan Performance Report to the Governor's Office specified performance measures, such as output, outcome, and efficiency measures, for assessing the agency's success in collecting owed sales tax.
- The Department had not developed an integrated information system to provide complete data on the amount of owed sales tax and the amount of owed tax that has been collected. As a result, no single report is generated from these systems that contains complete data on the amount of owed sales taxes and the amount collected. Complete information on the amount of owed sales taxes and the amount collected would be useful to the Department in evaluating the success of its collection efforts.
- Further, the Department does not generate reports from its information systems that provide data on certain key outcomes, such as the length of time being taken to collect owed sales taxes. Such information is needed to assess the Department's effectiveness in obtaining timely payments and to evaluate various collection methods. Finally, the Department should assess the use of credit cards as a method of collecting owed sales taxes.
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