OPPAGA is required to complete a Program Evaluation and Justification Review of each state agency program that is operating under a performance-based program budget. We concluded that the General Tax Administration Program is an essential state program and that the Department has generally improved the efficiency and effectiveness of the Program and has collected more tax revenues with fewer staff. For example, from fiscal year 1994-95 to fiscal year 1995-96, total tax collections increased by more than 7% while full-time equivalent positions assigned to the Program declined by about 7%. However, the Department can further improve the efficiency and effectiveness of the Program by giving more emphasis and focus to its audit and compliance enforcement functions; and providing more balance between sales tax and other major taxes. Our report identifies options for generating additional revenues for the state and making further improvements in Program performance.

No Title
Report 98-77
PB2 Performance Report for the General Tax Administration Program
Report 98-71 March 1999
Review of the Department of Revenue's General Tax Administration Program Based on Performance-Based Budgeting Measures and Standards for Fiscal Year 1996-97
Report 97-48 February 1998
Program Evaluation and Justification Review Property Tax Administration Program Administered by the Department of Revenue
Report 96-81 April 1997

Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.