In response to our justification review, the department has undertaken several initiatives to improve its efficiency and effectiveness in collecting tax revenues. For example, the department has improved its timeliness in processing intangible tax receipts, resulting in a net increase of $228,864 in revenue.
However, the department has not implemented our recommendation to change its audit strategy in order to increase audit recoveries. The department has continued to employ an audit selection strategy that achieves 80% coverage of the taxes remitted to the department. We believe that the department could generate an additional $30.5 million in audit recoveries if it examined the rate of return received from audits of different types of tax accounts and increased coverage for the types of accounts that produce the highest return.

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
General Tax Administration Program Administered by the Department of Revenue
Report 96-89 June 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.