Office of the Chief Financial Officer
Executive Summary for Closed Reports
Original Report
Report No. 13-01-05 OTR: Audit of the Changes in Real Property Class Codes by the Office of Tax and Revenue (OTR) Real Property Tax Administration (RPTA), dated May 5, 2014
Current Status
Closed.
Chief Risk Officer’s Risk Assessment
Class codes are an integral part of the overall billing process, which the OCFO classifies as inherently High risk. It should be noted that the error rate for the sample was 1.42%. Nevertheless, OTR has promoted the recommendations to ensure proper oversight and formal policies and procedures, both part of the robust internal controls culture.
Overview of Recommendations
OIO offered six recommendations, and all six have been fully implemented.
- RPTA has developed a spreadsheet incorporating sequential numbering and presented it to DCRA. DCRA adopted the spreadsheet and has begun using it to report to RPTA. RPTA will track sequential numbering and report any irregularities back to the manager of the unit via email.
- RPTA has incorporated a management approval sign-off process in the revised version of the Assessment Manual Volume 1.
- A process has been created to review the Assessment Manual at least annually by the supervisor of the Standards and Services Unit. The manual will be updated as needed.
- OTR’s Technical Support Group (TSG) and RPTA have a current process in place to track to resolution all reported problems.
- RPTA is responsible for contacting taxpayers should issues arise, and it will take appropriate action to make taxpayer contact. Once DCRA has contacted RPTA regarding an issue, RPTA will work to both resolve the issue with TSG and mail out specific notices to all affected property owners.
- A report has been created to ensure that changes are made only by authorized personnel.
To view the full report, go to Audit of Changes in Real Property Class Codes by the Office of Tax and Revenue Real Property Tax Administration.