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Extraído del Informe Consolidado

Esta investigación fue publicada originalmente como parte de un informe consolidado más amplio que contiene múltiples investigaciones. Consulte el PDF consolidado para ver el documento completo.

San Bernardino County Grand Jury • 1999-2000

Treasurer-Tax Collector

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⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.

⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.

Recommendations 10

R00-33
Page 21

MAIL A NOTIFICATION OF TAX DELINQUENCY WITHIN 30 DAYS OF MISSING THE DECEMBER 10 INSTALLMENT, IN ADDITION TO MAILING THE NOTIFICATION OF TAX DELINQUENCY IN MAY.
R00-34
Page 22

REDUCE THE APPROXIMATELY $50 MILLION IN DELINQUENT TAXES BY DEVELOPING MORE AGGRESSIVE COLLECTION AND TAX SALE PRACTICES.
R00-35
Page 22

ENLARGE, COLOR, MAKE BOLD AND PROMINENTLY DISPLAY THE NOTICE “THERE ARE PRIOR YEAR TAXES DUE” ON ANY TAX BILL WHERE THERE IS A DELINQUENT TAX OWING.
R00-36
Page 22

CONTINUE WITH THE REQUIRED COMPUTER PROGRAM DEVELOPMENT AND BOARD OF SUPERVISORS’ APPROVAL THAT WOULD PERMIT THE COUNTY TO ACCEPT PARTIAL PAYMENTS FOR TAXES DUE.
R00-37
Page 22

IMPLEMENT THE CODE OF ETHICS AS RECOMMENDED IN THE 1999 OUTSIDE AUDIT CONDUCTED AS A RESULT OF THE EMBEZZLEMENT OF FUNDS.
R00-38
Page 22

DEVELOP AND IMPLEMENT A NEW SET OF DEPARTMENT POLICIES AND PROCEDURES TO INSURE A SYSTEM OF INTERNAL CONTROLS ARE IN PLACE TO ACHIEVE CONSISTENT AND PROFESSIONAL PERFORMANCE OF THE DEPARTMENT RESPONSIBILITIES.
R00-39
Page 22

REQUIRE THE COUNTY AUDITOR/CONTROLLER, OR AN OUTSIDE AUDIT FIRM, TO CONDUCT A FULL-SCALE PERFORMANCE AND FISCAL AUDIT OF THE ENTIRE TREASURER-TAX COLLECTOR DEPARTMENT ONCE A YEAR, AS A ROUTINE BUSINESS PRACTICE.
R00-40
Page 22

CHANGE THE PRACTICE OF HAVING TAX PAYMENT CHECKS MADE PAYABLE TO “DICK LARSEN, TREASURER-TAX COLLECTOR”, AND HAVE THEM MADE PAYABLE TO “TREASURER-TAX COLLECTOR”.
R00-41
Page 22

DEVELOP A MORE DETAILED AND SOPHISTICATED REPORTING SYSTEM, USING DOLLAR CRITERIA TO JUSTIFY THE DECISION, TO BE USED WHENEVER MAJOR DEBTS OWING THE COUNTY ARE TO BE CHARGED OFF.
R00-42
Page 22

ESTABLISH A FOLLOW-UP SYSTEM TO ASSURE THAT ANY AUDIT REPORT FROM THE STATE CONTROLLER’S OFFICE BE RECEIVED IN A TIMELY MANNER SO THAT PREVENTATIVE OR CORRECTIVE ACTION CAN BE TAKEN.