CITY OF PHILADELPHIA OFFICE OF THE CITY CONTROLLER Philadelphia, Pennsylvania LAW DEPARTMENT REVIEW OF CONTRACT COMPLIANCE PROCEDURES APRIL 2011
|
|
- Lenard McCormick
- 6 years ago
- Views:
Transcription
1 CITY OF PHILADELPHIA OFFICE OF THE CITY CONTROLLER Philadelphia, Pennsylvania LAW DEPARTMENT REVIEW OF CONTRACT COMPLIANCE PROCEDURES APRIL 2011
2 Ms. Shelley R. Smith, City Solicitor Law Department 17 th Floor, One Parkway Building 1515 Arch Street Philadelphia, PA April 4, 2011 An agreed-upon procedures review of the Law Department s contracts with co-counsel for the collection of delinquent real estate taxes for the period July 1, 2008 through June 30, 2010 was performed with the assistance of Clifton Gunderson LLP. The purpose of the engagement was to assess and determine the level of performance of the co-counsel collection firm, as well as their level of compliance with contractual terms. A synopsis of the results of this review is provided in the executive summary. The findings contained in the report were discussed with department officials at an exit conference. We included the Law Department s written response to the findings as part of the report. We believe that, if implemented by management, these recommendations will improve the Law Department s ability to monitor co-counsel s level of performance as well as compliance with contractual requirements. We would like to express our thanks to the management and staff of the Law Department for the courtesy and cooperation shown during the conduct of this review. Very truly yours, cc: Honorable Michael A. Nutter, Mayor Honorable Anna C. Verna, President and Honorable Members of City Council Richard Negrin, Managing Director and Other Members of the Mayor s Cabinet ALAN BUTKOVITZ City Controller
3 CO-COUNSEL CONTRACT COMPLIANCE EXECUTIVE SUMMARY Why the Controller s Office Conducted the Examination At the request of the City of Philadelphia s Law Department, the City Controller s Office, with the assistance of Clifton Gunderson LLP Certified Public Accountants and Consultants, reviewed selected invoices for fees and other expenses associated with the collection of city and school delinquent taxes as remitted to the department by a co-counsel collection firm (Co-Counsel). The objectives of the review procedures, to which the Law Department agreed, were to: (1) assess Co-Counsel s performance in collecting delinquent taxes and (2) assess Co-Counsel s compliance with terms and conditions of its contracts, including the accuracy and completeness of invoices. What the Controller s Office Found City of Philadelphia (City) records indicate that for the 24 month period that ended June 30, 2010, the City paid Co-Counsel $5.5 million to collect $47.6 million in delinquent taxes. This level of performance equates to about 12 cents in costs for each dollar collected. However, tests of Co-Counsel s invoices for compliance with terms and conditions of its contracts were inconclusive. As shown below, between 75 percent and 91 percent of the commission amounts, which were subjected to testing, could not be conclusively corroborated. Information systems used by the Law Department to monitor Co-Counsel s invoices were incomplete, not up-to-date, and difficult to navigate. Additionally, documentation supporting invoiced amounts was not only excessive, but often subjective and open to differing interpretations as a result of vague contract language. Type of Commission / Contract Year Commissions Tested Uncorroborated Commissions Uncorroborated as a percent of amount tested Direct Collection / 2005 $22,188 $16,555 75% Direct Collection / 2009 $19,182 $17,440 91% Lock Box Collection / 2005 $60,130 $53,998 90% Lock Box Collection / 2009 $31,970 $24,840 78% What the Controller s Office Recommends The Law Department should consider amending its Co-Counsel contract to state in detail the specific documentation required to support Co-Counsel s invoices, eliminate any onerous and unnecessary requirements, and clarify when Co-Counsel is entitled to commissions earned. The Law Department also needs to work with other city agencies, such as the Revenue Department and City Treasurer s Office, towards improving the timeliness and quality of information available in various city databases needed by Law Department personnel to validate fees earned and reimbursable expenses claimed by Co-Counsel.
4 TABLE OF CONTENTS PAGE INDEPENDENT ACCOUNTANT S REPORT ON APPLYING AGREED-UPON PROCEDURES...1 FINDINGS AND OBSERVATIONS...12 SUMMARY OF RESULTS OF PROCEDURES...15 AGENCY S RESPONSE Shelley R. Smith, City Solicitor...16 AUDITOR S COMMENTS ON AGENCY S RESPONSE...23
5 Α1 Mr. Alan Butkovitz City Controller Office of the Controller City of Philadelphia 1230 Municipal Services Building 1401 John F. Kennedy Boulevard Philadelphia, PA We have performed the procedures enumerated below, which were agreed to by management of the City Controller s Office and the City Law Department, solely to assist the City s management in assessing and determining the level of performance of the Co-Counsel collection firm ( Co-Counsel ), as well as their level of compliance with contractual requirements for the period July 1, 2008 to June 30, This agreed-upon procedures engagement was conducted in accordance with standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. The procedures and associated results are as follows (also refer to Appendix A for a summary of results): 1. We obtained and read the Contracts and related Amendments between the City of Philadelphia (City) and Co- Counsel for the collection of delinquent real estate taxes for the City and the School District of Philadelphia. (Contract No for the period through 12/31/08 (the 05 Contract ) and Contract No for the period from 1/1/09 through 12/31/10 (the 09 Contract ), which itself incorporates certain terms of the 05 Contract during parts of 2009). 2. We obtained the six invoices selected by the City Law Department which represent one invoice from each of the Contracts for each of the three types of fees billable by Co-counsel under the Contracts: Contingent Fees for Direct Collections; Contingent Fees for Lock Box Collections; and Eligible Expenses and performed the following: Invoice description Fees Billed Invoice #0077 Lock Box Collections 05 Contract $177, Invoice #0099 Lock Box Collections 09 Contract $ 67, Invoice #0078 Direct Collections 05 Contract $ 28, Invoice #0094 Direct Collections 09 Contract $ 22, Invoice #2 Eligible Reimbursable Expenses 05 Contract $237, Invoice #3 Eligible Reimbursable Expenses 09 Contract $190, η 1
6 2.A. For each of the two Lock Box Collection invoices and the Direct Collection invoice under the 05 Contract, we obtained the supporting Cashier 20 or Non-Cashier 20 reports from the City s TIPS revenue accounting system, and selected 100 items from each of the reports using a stratified cumulative monetary amount (CMA) sampling method. Each invoice contained individual line items representing tax payments received for a specific tax year and property. Each property is identified by a unique BRT number assigned by the City. The 100 items selected from each report were based on the summarized total of all tax year collections for each individual BRT number. Many of the BRT s we selected had multiple payments on the reports, which represented collections of multiple year taxes for the property represented by the BRT number. The following documents the total number of specific tax years reviewed as part of the samples selected: 1. Direct Collections (05 Contract) 269 specific tax years 2. Lock Box Collections (05 Contract) 466 specific tax years 3. Lock Box Collections (09 Contract) 286 specific tax years For every payment received for each selected BRT, we performed the following: 2.A.I. We determined through review of the Contracts and discussion with City Law Department personnel what type of supporting documentation was expected to be received from Co-Counsel to support invoices for Direct Collections under the 05 contract and for Lock Box collections under both the 05 and 09 contracts. The supporting documentation expected to be received from Co-Counsel for these invoices is the TIPS collection reports which are produced by the City s Department of Revenue. No exceptions were noted, all invoices were accompanied by the appropriate TIPS collection reports. 2.A.II.. For each of the items selected in step 2.A., we performed the following procedures: 2.A.II.a. Obtained internal City documentation from City Law Department personnel (for example, TIPS screenshots and collection reports, check copies from WebExtender). We obtained internal City documentation using the BRT numbers by accessing read-only TIPS screenshots for each selection as instructed by City Law Department personnel. Due to personnel constraints, City Law Department personnel were unavailable to provide copies of the TIPS 2
7 documentation as originally intended, therefore, we were granted readonly access to the TIPS system to locate the documentation on-line. See step 2.A.II.c. for discussion of the procedures involving the WebExtender system. 2.A.II.b.We compared the supporting information included in the invoices to the TIPS screenshots to determine the validity of the collections. Direct Collections (05 Contract) For 1 of the 100 BRT s selected, we were unable to locate evidence of the payments posted in the TIPS screenshots. The TIPS report that accompanies this invoice included all 5 tax years that were reported as paid related to this BRT, for which Co-Counsel claimed a total commission of $468.55, however the payments could not be located in the same TIPS electronic system that was used to generate the report. City Law Department Personnel could not explain this exception. Lock Box Collections (05 Contract) No exceptions were noted. Lock Box Collections (09 Contract) No exceptions were noted. 2.A.II.c. We reviewed the imaged check copies from WebExtender and determined if the check was received from a third-party (for example, title company) or from the taxpayer. We attempted to review the imaged check copies from WebExtender to determine if the check was received from a third-party (for example, title company) or from the taxpayer. We were given read-only access to the WebExtender system since City Law Department personnel were unavailable to provide the check copies as originally intended. Direct Collections (05 Contract) for 46 of the 100 BRT s selected, we were unable to view the imaged check copies in the WebExtender system. Co-Counsel invoiced the City $5, in commissions for these 46 BRT s. Lock Box Collections (05 Contract) for 88 of the 100 BRT s selected, we were unable to view the imaged check copies in the WebExtender system. Co-Counsel invoiced the City $46, in commissions for these 88 BRT s. 3
8 Lock Box Collections (09 Contract) for 85 of the 100 BRT s selected, we were unable to view the imaged check copies in the WebExtender system. Co-Counsel invoiced the City $23, in commissions for these 85 BRT s. After we were unable to view all of the imaged check copies in the Web Extender system, City Law Department personnel informed us of an alternative procedure we could perform to view the checks for Lock Box collections by gaining access to the City s Lock Box account used by Co-Counsel. As the City Law Department personnel had not previously accessed the Lock Box account electronically, we were given read-only access to the Lock Box account and instructed by the City s Treasury Department on how to navigate the search capabilities provided by the financial institution. In attempting to perform this alternative procedure, we discovered that the lock box account was only searchable by deposit date, and the dates in the City s TIPS system did not include accurate deposit dates. We attempted to search for an initial twelve BRT s based on the postmark date in TIPS and we were unable to find and view those checks in the financial institution s Lock Box imaging system. 2.A.II.c.i. If the check was received from a third-party, we obtained from Co-Counsel and reviewed the signed payment agreement to verify the involvement of Co-Counsel in the collection. According to the City Law Department personnel, the supporting documentation needed to show involvement of Co-Counsel in the collection is a Petition and Rule (P&R) order. Once we determined that several checks had been received from third parties, we discussed with City Law Department personnel their expectation of appropriate documentation that would support Co-Counsel s involvement in the collection. We were informed that the P & R order was the primary documentation required to demonstrate Co-Counsel s involvement in the collection when payment was received from third-parties. We did not contact Co-Counsel directly, but we provided to the City Law Department personnel a listing of the BRT numbers from our sample for which payment had been made by third parties. The City Law Department provided the list to Co-Counsel and Co- Counsel returned the list to the City Law Department with the applicable P&R order numbers identified. We obtained that list from City Law Department Personnel and the results are summarized below. We considered BRT s that did not have a 4
9 P&R order number identified by Co-Counsel to be exceptions as described below. Direct Collections (05 Contract) Of the 54 BRT s for which we were able to view the imaged check copies in step 2.A.II.c. above, we identified 23 payments made by third parties. For 18 of the 23 third-party payments identified, we were unable to obtain evidence from Co-Counsel of a Petition and Rule (P&R) order related to the specific property represented by the BRT number. Co-Counsel invoiced the City $10, in commissions for these 18 third-party payments. Lock Box Collections (05 Contract) Of the 12 BRT s for which we were able to view the imaged check copies in step 2.A.II.c. above, we identified 8 payments made by third parties. For 5 of the 8 third-party payments identified, we were unable to obtain evidence from Co-Counsel of a Petition and Rule (P&R) order related to the specific property represented by the BRT number. Co-Counsel invoiced the City $7, in commissions for these 5 third-party payments. Lock Box Collections (09 Contract) Of the 15 BRT s for which we were able to view the imaged check copies in step 2.A.II.c. above, we identified 6 payments made by third parties. For 3 of the 6 third-party payments identified, we were unable to obtain evidence from Co-Counsel of a Petition and Rule (P&R) order related to the specific property represented by the BRT number. Co-Counsel invoiced the City $1, in commissions for these 3 third-party payments. 2.A.II.d. We recalculated the contingent attorney fees billed by Co- Counsel for each selected item. All fees billed were recalculated without any underpayment or overpayment exception in excess of $20. The net recalculation of fees for all selected items indicated an overpayment of $ A.II.e.. For items selected from Lock Box Collection invoices, we compared the date of the imaged check copies from WebExtender to the date of collection per the TIPS report or screenshot. Lock Box Collections (05 Contract) Of the 12 BRT s for which we were able to view the imaged check copies, we compared the date of 5
10 the imaged check copies from the WebExtender image to the date of collection in the TIPS screenshots, and noted that in all cases the dates of the checks were prior to the dates of collection entered in TIPS. Differences between the dates ranged from 11 to 61 days. We were unable to determine deposit dates of the checks; therefore, we were unable to compare the check dates to the deposit dates. Lock Box Collections (09 Contract) Of the 15 BRT s for which we were able to view the imaged check copies, we compared the date of the imaged check copies from the WebExtender image to the date of collection in the TIPS screenshots, and noted that in all cases the dates of the checks were prior to the date of collection entered in TIPS. Differences between the dates ranged from 3 to 87 days. We were unable to determine deposit dates of the checks; therefore, we were unable to compare the check dates to the deposit dates. 2.B For the Direct Collection invoice under the 09 Contract, we obtained the supporting Non-Cashier 20 report from the City s TIPS real estate tax system, and selected 100 items from the report using a stratified CMA sampling method. Each invoice contained individual line items representing tax payments received for a specific tax year and property. Each property was identified by a unique BRT number assigned by the City. The 100 items selected from each report were based on the summarized total of all tax year collections for each individual BRT number. There were a total of 176 specific tax years reviewed as part of the sample selected: For every payment received for each selected BRT, we performed the following: 2.B.I. We determined through discussion with City Law Department personnel what type of supporting documentation is expected to be received from Co-Counsel to support invoices for Direct Collections under the 09 contract. The supporting documentation expected to be received from Co-Counsel was TIPS collection reports which are produced by the City s Department of Revenue, Petition and Rule (P&R) orders, dunning letters, and/or automated dialing call sheets. All of the 176 specific tax years selected were included in the TIPS reports, of those, 170 were supported by dunning letters, five were supported by automated dialing call sheets and one was supported by a P&R order. 2.B.II. For each of the items selected in step 2.B., we performed the following procedures: 6
11 2.B.II.a Obtained internal City documentation from City Law Department personnel (for example, Petition and Rule (P&R) orders, TIPS screenshots and collection reports, check copies from WebExtender). We obtained internal City documentation using the BRT numbers by accessing read-only TIPS screenshots for each selection as instructed by City Law Department personnel. Due to personnel constraints, City Law Department personnel were unavailable to provide copies of the TIPS documentation as originally intended therefore we were granted read-only access to the TIPS system to locate the documentation online. See Step 2.B.II.e.for discussion of the procedures involving the WebExtender system. 2.B.II.b. We compared the supporting information included in the invoice to the internal documents provided by the City Law Department to determine the validity of the collections. All collections claimed for the selected items were agreed to the TIPS screenshots and collection reports. No exceptions were noted. 2.B.II.c. For those items selected that are supported only by dunning letters, we determined, from reading the supporting documentation, the date that the letter was issued to the taxpayer and compared that to the date of collection from the TIPS report or screenshot to verify that the date of contact with the taxpayer was within 75 days prior to the date of collection. For all 170 payments supported by dunning letters, the date of contact with the taxpayer was within 75 days prior to the collection date. No exceptions were noted. 2.B.II.d For those items selected that were supported only by automated dialing call sheets, we determined, from reading the supporting documentation, the date that the taxpayer was contacted and compared that to the date of collection from the TIPS report or screenshot to verify that the date of contact with the taxpayer was within 75 days prior to the date of collection. For all five payments supported by automated dialing call sheets, the date of the call made to the taxpayer was within 75 days prior to the collection date; however, there was no evidence shown on the dialing call sheets submitted by Co-Counsel that contact with the taxpayer was actually achieved. Co-Counsel invoiced the City $ in commissions for these 5 accounts. 7
12 2.B.II.e We reviewed the imaged check copies from WebExtender and determined if the check was received from a third-party (for example, title company) or from the taxpayer. We attempted to review the imaged check copies from WebExtender to determine if the check was received from a third-party (for example, title company) or from the taxpayer. We were given read-only access to the WebExtender system since City Law Department personnel were unavailable to provide the check copies as originally intended. For 22 of the 100 BRT s selected, we were unable to view the imaged check copies in the WebExtender system. Co-Counsel invoiced the City $4, in commissions for these 22 accounts. 2.B.II.e.i. If the check was received from a third-party, obtain and review the signed payment agreement to verify the involvement of Co- Counsel in the collection. Once we determined that several checks had been received from third parties, we discussed with City Law Department personnel their expectation of appropriate documentation that would support Co-Counsel s involvement in the collection. We were informed that the P & R order was the primary documentation required to demonstrate Co-Counsel s involvement in the collection when payment was received from third-parties. We did not contact Co-Counsel directly, but we provided to the City Law Department personnel a listing of the BRT numbers from our sample for which payment had been made by third parties. The City Law Department provided the list to Co-Counsel and Co-Counsel returned the list to the City Law Department with the applicable P&R order numbers identified. We obtained that list from City Law Department Personnel and the results are summarized below. We considered BRT s that did not have a P&R order number identified by Co-Counsel to be exceptions as described below. Of the 78 BRT s for which we were able to view the imaged check copies in step 2.B.II.e. above, we identified 14 payments made by third parties. For all 14 third-party payments identified, we were unable to obtain evidence from Co-Counsel of a Petition and Rule (P&R) order related to the specific property represented by the BRT number. Co-Counsel invoiced 8
13 the City $13, in commissions for these 14 third-party payments.. 2.B.II.f. Recalculate the contingent attorney fees billed by Co-Counsel for the selected item. All fees billed for the 176 selected items were recalculated without any underpayment or overpayment exception in excess of $20. The net recalculation of fees for all selected items indicated an overpayment of $ C. For each of the two Eligible Expense invoices, we obtained the supporting spreadsheets prepared by Co-Counsel, and selected 50 items using a stratified CMA sampling method. Each invoice contained individual line items which represented various types of expenses related to the Sheriff s sale for a property represented by the BRT number. The 50 items selected from each spreadsheet were based on the summarized total of all expenses for each individual BRT number. Many of the BRT s we selected had multiple expenses on the spreadsheets. For every expense reported for each selected BRT, we performed the following: 2.C.I. We determined through review of Contracts and discussion with City Law Department personnel what type of supporting documentation is expected to be received from Co-Counsel to support invoices for Eligible expenses. The supporting documentation expected to be received from Co-Counsel was TIPS screenshots indicating that a Sheriff s sale was actually held, and Petition and Rule (P&R) served on the taxpayer and granted by the court. For each of the items selected in step 2.C., we performed the following procedures: 2.C.I.a Obtained the internal City documentation from the City Law Department for selected items (for example, Petition and Rule (P&R) orders, TIPS screenshots). We obtained internal City documentation using the BRT numbers by accessing read-only TIPS screenshots for each selection as instructed by City Law Department personnel. Due to personnel constraints, City Law Department personnel were unavailable to provide copies of the TIPS documentation as originally intended. 9
14 2.C.I.b. Compared the supporting information included in the invoice to the internal documents provided by the City Law Department to determine whether the claimed expenses are Eligible Expenses incurred by Co- Counsel and properly assessed against the taxpayer. Eligible Expenses (05 Contract) For 3 of the 50 BRT s selected, we were unable to locate evidence of the expenses posted in the TIPS screenshots. There were 9 expenses reported as incurred by Co- Counsel related to these BRT s, for which Co-Counsel claimed a total of $3, for reimbursement. Also, for 1 of the 50 BRT s selected, we noted that the BRT was included on the City s Recall list as provided by the City Law Department. Therefore, this property should not have gone to Sheriff s sale. There were 4 expenses reported as incurred by Co-Counsel related to this BRT, for which Co-Counsel claimed a total of $1, for reimbursement. Eligible Expenses (09 Contract) For 5 of the 50 BRT s selected, we were unable to locate evidence of the expenses posted in the TIPS screenshots. There were 14 expenses reported as incurred by Co- Counsel related to these BRT s, for which Co-Counsel claimed a total of $3, for reimbursement. 2.C.I.c. We reviewed the expense detail history shown in the TIPS screenshot and verified that the amounts billed by Co-Counsel do not include costs incurred by the City Law Department or Sheriff s Office. Eligible Expenses (05 Contract) For 3 of the 50 BRT s selected, we were unable to locate evidence of the expenses posted in the TIPS screenshots. Therefore, we were unable to conclude if the costs were incurred by the City Law Department or Sheriff s Office, in which case, Co-Counsel would not have been entitled to reimbursement. Eligible Expenses (09 Contract) For 5 of the 50 BRT s selected, we were unable to locate evidence of the expenses posted in the TIPS screenshots. Therefore, we were unable to conclude if the costs were incurred by the City Law Department or Sheriff s Office, in which case, Co-Counsel would not have been entitled to reimbursement. 2.C.I.d We reviewed the TIPS account history to verify that the Sheriff s sale of the property took place and that the related taxes were paid and collected in full prior to the date of the invoice from Co-counsel. 10
15 No exceptions were noted. 2.C.I.e We ascertained that the amounts and nature of the expenses billed by Co- Counsel complied with the contract terms and conditions for Eligible Expenses. Nature of the expenses billed by Co-Counsel included title search, petition and rule filing fees, property inspection fees, and sheriff sale costs. No exceptions were noted. ******* We were not engaged to and did not conduct an examination, the objective of which would be the expression of an opinion on the Co-Counsel s compliance with the criteria outlined within this report. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the information and use of the City s management, and is not intended to be and should not be used by anyone other than the specific parties. Α1 Philadelphia, Pennsylvania February 24,
16 CITY OF PHILADELPHIA CO-COUNSEL CONTRACT COMPLIANCE AGREED-UPON PROCEDURES FINDINGS AND OBSERVATIONS During our performance of the agreed-upon procedures related to Co-Counsel s compliance with contractual requirements, we identified the following observations: Finding #1: Observation The Co-Counsel Contract contains provisions for the calculation of the three types of fees billable under the Contracts: Attorney fees for taxes collected and deposited to the Lock Box account (Lock Box fees); Attorney fees for taxes collected and deposited directly to the City Revenue Department (Direct Collection fees); and Reimbursement for Eligible Expenses incurred by Co-Counsel. The contract has provisions discussing the collection efforts required by Co-Counsel and in some cases the documentation required to be provided in support of the invoices submitted under the contract. The documentation requirements are subjective and open to differing interpretations by outside parties. The 2009 Contract has additional documentation requirements for Invoices submitted for the Direct Collection Fees. These additional requirements have resulted in excessive amounts of documentation being provided with each invoice, in some cases, boxes of documentation accompany the invoice. Given the volume of the documentation it is extremely cumbersome and difficult for City Law Department personnel to review the invoices to validate that the fees claimed by Co-Counsel have been earned. The fees claimed by Co-Counsel for Direct Collections are also the smallest portion of the three types of fees. Finding #2: Observation Many of the concerns raised by City Law Department personnel in our discussions could not be supported by the contract language or the documentation submitted with the Co-Counsel invoices. Contract language does not appear to support the goals and objectives of the Law Department s intended business relationship with Co-Counsel. For example, we were told that Co-Counsel was not entitled to fees when the taxes were paid by a third party. However, our reading of the contract indicates that fees for third party payments can be earned if Co-Counsel can demonstrate that its collection activities contributed to the collection. Under the 2009 Contract, the documentation requirements for this type of collection are the same as the documentation requirements for the Direct Collection fees in Section 4.2 (a) (i) of the Contract. The proof should include such evidence as a Payment Agreement, an individual bill sent to the Taxpayer, proof of service of a lawsuit or petition and rule, log of a telephone call, or the like. All evidence considered is to be reasonably considered. 12
17 Finding #3: Observation CITY OF PHILADELPHIA CO-COUNSEL CONTRACT COMPLIANCE AGREED-UPON PROCEDURES FINDINGS AND OBSERVATIONS The information systems used by the City Law Department to monitor the Co-Counsel contract are not kept up to date and are difficult to navigate. City Law Department personnel are not proficient in the use of these systems and must rely on colleagues in the Revenue or Treasury Department to resolve questions regarding the use of the systems and the validity of the information in them. The TIPS system used by The City Law and Revenue Departments to track payments of real estate taxes has incomplete information related to the deposit dates of collections. The WebExtender system which is supposed to contain electronic images of deposited checks is extremely incomplete, as we found that some collections received in 2009 had not yet been entered into the system as of September The check imaging system for the Lock Box account used by Co-counsel was not previously accessed by Law Department personnel prior to our attempts to review check copies as a part of this engagement. Personnel from the City s Treasury Department instructed us as to the use of the Lock Box system. Recommendations 4. The City Law Department should consider amending contract terms to align more closely with the business objectives of the contract. If there is a concern that Co-Counsel does not have adequate internal controls to maintain compliance with the contract terms, an annual audit clause could be added, requiring Co- Counsel to submit an annual audit of its internal controls related to the City contract (a SAS 70 type report). Since it is impractical and not cost effective to have Law Department personnel review the voluminous documentation that Co-Counsel is currently submitting with its Direct Collection invoices, a lower commission rate could be negotiated with a less onerous documentation requirement. If the Law Department is concerned that Co-Counsel has not demonstrated to their satisfaction the level of collection effort that caused the Direct Collections to be made, then the documentation standard should be amended to eliminate items that do not meet the Department s standards. (e.g. phone logs, dunning letters). If it is the intention of the Law Department to not pay Co-Counsel s fees when taxes are remitted by a third party (e.g. title company) due to refinancing, sale or other third party circumstance, then the contract language should be amended to eliminate the current clause that allows such payment (the except and to the extent language in Section 4.2 (b) of the Contract). 13
18 CITY OF PHILADELPHIA CO-COUNSEL CONTRACT COMPLIANCE AGREED-UPON PROCEDURES FINDINGS AND OBSERVATIONS If it is the intention of the Law Department to only pay Co-Counsel s fees for third party payments on an exception basis when Co-Counsel has actively participated in collection activities that led to the refinancing or sale, then specific documentation requirements that will meet the Law Department s expectations should be added to the contract rather than just referring to a general description of acceptable documentation as is currently the case. 5. The City Law Department should work with the City Revenue Department and the City Treasurer s Office to improve the recordkeeping process for collection of delinquent taxes. The WebExtender System should be kept up-to-date with copies of checks deposited in both the City s direct collection accounts as well as the Lock Box account used by Co- Counsel. The City Revenue Department should consider adding a dedicated cashier for direct collections that are paid by third parties (e.g. title companies) or otherwise devising a system to track collections that are not paid directly by the taxpayer. This will assist the Law Department in analyzing the invoices submitted by Co-Counsel to identify third party payments. 14
19 CITY OF PHILADELPHIA CO-COUNSEL CONTRACT COMPLIANCE AUP SUMMARY OF RESULTS Co-Counsel Invoice Description Total Commissions Invoiced BRT's Selected Specific Tax Years Sampled Total Commissions Sampled Checks Not Imaged in Web Extender Total $ of Commissions Associated with Check Exceptions Imaged Check Copies Reviewed Payments Paid By Third Parties Total $ of Commissions from Third Party Payments Third Party Payments W/ No P&R Order Total $ of Third Party Payments W/ No P&R Order Direct Collections - 05 Contract $ 28, * 269 $ 22, $ 5, $ 13, $ 10, Lock Box Collections - 05 Contract $ 177, $ 60, $ 46, $ 13, $ 7, Lock Box Collections - 09 Contract $ 67, $ 31, $ 23, $ 5, $ 1, Co-Counsel Invoice Description Total Commissions Invoiced BRT's Selected Specific Tax Years Sampled Total Commissions Sampled Checks Not Imaged in Web Extender Total $ of Commissions Associated with Check Exceptions Imaged Check Copies Reviewed Payments Paid By Third Parties Total $ of Commissions from Third Party Payments Third Party Payments W/ No P&R Order Total $ of Third Party Payments W/ No P&R Order Direct Collections - 09 Contract $ 22, $ 19, $ 4, $ 13, $ 13, Co-Counsel Invoice Description Specific Tax Years Supported By Dunning Letters Total $ of Commissions Associated with Dunning Letters Specific Tax Years Supported By Automated Dialing Total $ of Commissions Associated with Automated Dialing Specific Tax Years Supported By P&R Orders Total $ of Commissions Associated with P&R Orders Direct Collections - 09 Contract (Cont.) 170 $ 18, $ $ Co-Counsel Invoice Description Total Expenses Claimed BRT's Selected Individual Expenses Sampled Total Expenses Sampled Expenses Not Reflected in TIPS $ of Expenses Associated with TIPS Exceptions Expenses Associated with BRT on "Recall" List $ of Expenses Associated with Recall Exceptions Eligible Expenses - 05 Contract $ 237, $ 43, $ 3, $ 1, Eligible Expenses - 09 Contract $ 190, $ 33, $ 3, $ - Notes *- For 1 of the 100 BRT's selected, we were unable to locate evidence of the payments posted in the TIPS screenshots, however, the BRT # was included in the TIPS collection Reports provided to Co-Counsel by the City Revenue Dept. There were 5 tax years reported as paid related to this BRT, for which a total commission of $ was claimed. 15
20 AGENCY S RESPONSE 16
21 17 AGENCY S RESPONSE
22 18 AGENCY S RESPONSE
23 19 AGENCY S RESPONSE
24 20 AGENCY S RESPONSE
25 21 AGENCY S RESPONSE
26 22 AGENCY S RESPONSE
27 AUDITOR S COMMENTS ON AGENCY S RESPONSE The City s Law Department requested this review of its contracts with Co-Counsel for the collection of delinquent real estate taxes. Members of the Law Department provided the accounting firm of Clifton Gunderson with the population of data to be tested. Based on input from the Law Department, Clifton designed the procedures for the engagement. Ultimately the procedures used on the engagement were agreed to and approved by the Law Department in an engagement letter. The engagement required Clifton Gunderson to perform certain procedures, which included comparing documentation submitted with co-counsel s invoices to data provided by the city. Some of the procedures that Clifton Gunderson was asked to perform proved very difficult because the city s information systems, which were the sources for this data, were difficult to navigate, and the available data was often incomplete. In response to Clifton Gunderson s findings, the Law Department prepared a chart attempting to extrapolate the findings to Co-Counsel s invoices. However, the department improperly extrapolated the findings to accounts for which Co-Counsel did not bill the City. While the Law Department disagrees with some of the report s findings, it does concur with the report s observations that it is extremely cumbersome and difficult to review co-counsel s invoices and documentation. And, while disputing the report s finding that contractual requirements are subjective and open to differing interpretations, the Law Department indicated that it is attempting to simplify requirements for future contracts. 23
Arlington County, Virginia. Internal Audit of the Real Estate Assessment Appeals Process Calendar Year Ended December 31, 2014
Arlington County, Virginia Internal Audit of the Real Estate Assessment Appeals Process Calendar Year Ended December 31, 2014 Table of Contents Transmittal Letter... 1 Executive Summary... 2-9 Background...
More informationPEGGY VANDENBERG Treasurer of Monroe County 10 Benton Ave E Albia, IA Phone: FAX:
PEGGY VANDENBERG Treasurer of Monroe County 10 Benton Ave E Albia, IA 52531 Phone: 641-932-5011 FAX: 641-932-5351 E-Mail: pvandenberg@monroecoia.us NOTICE TO TAX SALE PURCHASERS OF TERMS AND CONDITIONS
More informationA REPORT FROM THE OFFICE OF INTERNAL AUDIT PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO
A REPORT FROM THE OFFICE OF INTERNAL AUDIT PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO AUDIT / TASK: #17-01, Airport Leases AUDIT CLIENT: Airport REPORT DATE: April 11, 2017 AUDIT GRADE: Satisfactory
More informationCOUNTY OF VOLUSIA, FLORIDA SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED SEPTEMBER 30, 2009
COUNTY OF VOLUSIA, FLORIDA SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED SEPTEMBER 30, 2009 I. Summary of Auditors Results: A. Type of audit report issued on the basic financial statements:
More informationHOUSING AUTHORITY OF THE CITY OF LAKE CHARLES
HOUSING AUTHORITY OF THE CITY OF LAKE CHARLES INVESTIGATIVE AUDIT ISSUED FEBRUARY 27, 2019 LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397
More informationCITY OF BOISE HOUSING AND COMMUNITY DEVELOPMENT DIVISION CDBG MONITORING FORM
CITY OF BOISE HOUSING AND COMMUNITY DEVELOPMENT DIVISION CDBG MONITORING FORM GENERAL INFORMATION Date of Monitoring Visit: / / Number of Monitoring Visit for the Fiscal Year: # Subrecipient Name: Subgrantee
More informationAuditor General s Office
Auditor General s Office Parks, Forestry and Recreation Division - Concession Agreements Review Transmittal Report Audit Report Management s Response Jeffrey Griffiths, C.A., C.F.E Auditor General, City
More informationOFFICE OF THE CITY AUDITOR
OFFICE OF THE CITY AUDITOR Paul T. Garner Assistant City Auditor Prepared by: Theresa A. Hampden, CPA Audit Manager James Ryan Auditor June 23, 2006 Memorandum June 23, 2006 CITY OF DALLAS Honorable Mayor
More informationTAX DISCOVERY INITIATIVE
TAX DISCOVERY INITIATIVE Suburban Realtors Conducting Business in Philadelphia Not Complying with License and Tax Requirements March 2015 March 30, 2015 Honorable Ed Neilson, Councilman At-Large Philadelphia
More informationPURSUANT TO AB 1484 AND AS DESCRIBED IN SECTION TO THE CALIFORNIA HEALTH AND SAFETY CODE
CITY OF SAN JOSE INDEPENDENT ACCOUNTANTS' REPORT ON APPLYING AGREED-UPON PROCEDURES ON THE LOW AND MODERATE INCOME HOUSING FUND OF THE FORMER REDEVELOPMENT AGENCY OF THE CITY OF SAN JOSE, CALIFORNIA PURSUANT
More informationPROPERTY TAX IS A PRINCIPAL REVENUE SOURCE
TAXABLE PROPERTY VALUES: EXPLORING THE FEASIBILITY OF DATA COLLECTION METHODS Brian Zamperini, Jennifer Charles, and Peter Schilling U.S. Census Bureau* INTRODUCTION PROPERTY TAX IS A PRINCIPAL REVENUE
More informationCORPORATION TO DEVELOP COMMUNITIES OF TAMPA, INC. AUDIT MAY 3, 2016
CORPORATION TO DEVELOP COMMUNITIES OF TAMPA, INC. AUDIT 13-03 MAY 3, 2016 CITY OF TAMPA Bob Buckhorn, Mayor Internal Audit Department Christine Glover, Internal Audit Director May 3, 2016 Honorable Bob
More informationAcquisition IOWA 2015 CDBG MANAGEMENT GUIDE APPENDIX 2 PAGE: 79
Acquisition IOWA 2015 CDBG MANAGEMENT GUIDE APPENDIX 2 PAGE: 79 WHEN A PUBLIC AGENCY ACQUIRES YOUR PROPERTY Introduction U.S. Department of Housing And Urban Development Office of Community Planning and
More informationHillwood Master Disposition & Development Agreement Audit - #809 Executive Summary
Council Auditor s Office City of Jacksonville, Fl Hillwood Master Disposition & Development Agreement Audit - #809 Executive Summary Why CAO Did This Review Pursuant to Section 5.10 of the Charter of the
More informationFASB Emerging Issues Task Force. Issue No Title: Accounting by Lessees for Maintenance Deposits under Lease Arrangements
EITF Issue No. 08-3 FASB Emerging Issues Task Force Issue No. 08-3 Title: Accounting by Lessees for Maintenance Deposits under Lease Arrangements Document: Issue Summary No. 1, Supplement No. 1 Date prepared:
More informationAudit Follow-Up. Audit of City Lease Administration (Report #0917, Issued July 22, 2009) As of September 30, Summary
Audit Follow-Up As of September 30, 2009 Sam M. McCall, Ph.D., CPA, CGFM, CIA, CGAP City Auditor Audit of City Lease Administration (Report #0917, Issued July 22, 2009) Report #1011 February 19, 2010 Summary
More informationAudit of City Lease Administration
July 22, 2009 Audit of City Lease Administration Sam M. McCall, Ph.D., CPA, CGFM, CIA, CGAP City Auditor HIGHLIGHTS Highlights of City Auditor Report #0917, a report to the City Commission and City management
More informationInternal Audit Report
Internal Audit Report TxDOT Internal Audit Division Objective To determine if objectives are being met and are in compliance with current regulations. Opinion Based on the audit scope areas reviewed, control
More informationOFFICE OF SHELBY COUNTY TREASURER 612 COURT ST. P.O. BOX 110 HARLAN, IA 51537
CAROLYN BLUM, TREASURER CBLUM@SHCO.ORG OFFICE OF SHELBY COUNTY TREASURER 612 COURT ST. P.O. BOX 110 HARLAN, IA 51537 May 24, 2017 TAX DEPARTMENT: (712) 755-5847 MOTOR VEHICLE & DRIVER S LICENSE: (712)
More informationGuidelines for PERC Odorized Propane Assessments
For More Information: Gregg Walker Propane Education & Research Council 202-452-8975 gregg.walker@propanecouncil.org Guidelines for PERC Odorized Propane Assessments The Propane Education & Research Council
More informationDATE: TO OWNER: Washington State Housing Finance Commission Low-Income Housing Tax Credit Program 1000 Second Avenue Suite 2700 Seattle WA
INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT'S REPORT on CARRYOVER ALLOCATION BASIS PURSUANT TO IRS SECTION 42 (h)(1)(e)(ii) and AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) EXCHANGE PROGRAM 30% TEST PURSUANT
More informationCOUNTY OF MONTEREY AUDITOR-CONTROLLER DEPARTMENT INTERNAL AUDIT DIVISION NATIVIDAD MEDICAL CENTER MEDICAL OFFICE BUILDING REVIEW
COUNTY OF MONTEREY AUDITOR-CONTROLLER DEPARTMENT INTERNAL AUDIT DIVISION NATIVIDAD MEDICAL CENTER MEDICAL OFFICE BUILDING REVIEW County of Monterey Michael J. Miller Auditor-Controller Alfred Friedrich
More informationAPPRAISAL MANAGEMENT COMPANY
APPRAISAL MANAGEMENT COMPANY STANDARDS OF GOOD PRACTICE IN APPRAISAL MANAGEMENT JANUARY 6, 2010 POST OFFICE BOX 1196 WEXFORD, PA 15090 (P) 724-934-1420 (F) 724-934-0057 (W) WWW.TAVMA.ORG APPRAISAL MANAGEMENT
More informationVIP SELLER PROGRAM. 146 Step System to get your home sold fast and for top dollar. Lisa Elly-Nicholson, Realtor. Keller Williams Realty Chesterfield
146 Step System to get your home sold fast and for top dollar Lisa Elly-Nicholson, Realtor Keller Williams Realty Chesterfield Cell: 636-227-9093 Office: 636-534-8100 Email: Lisa.Nicholson@kw.com Elly-NicholsonTeam.com
More informationTREASURER S DEPARTMENT
TREASURER S DEPARTMENT ORGANIZATIONAL CHART COUNTY TREASURER ADMINISTRATION SERVICE TO PUBLIC SERVICE TO COUNTY DEPARTMENTS SERVICE TO COUNTY GOV T DEPARTMENT DESCRIPTION The Treasurer s Office is a mandated
More informationJULIE DAUGHERTY P. O. Box 217 Indianola, IA Phone 515/ Fax 515/
JULIE DAUGHERTY propertytax@warrencountyia.org P. O. Box 217 Indianola, IA 50125 Phone 515/961-1110 Fax 515/961-1112 TERMS AND CONDITIONS GOVERNING THE ANNUAL TAX SALE OF JUNE 19, 2017 AND ADJOURNMENTS
More information4 STEPS TO COMPLIANCE THE NEW FASB/IASB LEASE ACCOUNTING GUIDE
4 STEPS TO COMPLIANCE THE NEW FASB/IASB LEASE ACCOUNTING GUIDE 4 Steps to Compliance: The New FASB/IASB Lease Accounting Guide INTRO Under the new FASB and IASB lease accounting guidelines, companies will
More informationConsulted With Individual/Body Date Head of Finance Financial
Equipment Disposal Policy Developed in response to: Policy Register No: 12037 Status: Public Internal Audit Report for Fixed Assets Contributes to CQC Regulation 17 Consulted With Individual/Body Date
More informationLAND LEASE COMPLIANCE IN DANA POINT HARBOR SUMMARY
LAND LEASE COMPLIANCE IN DANA POINT HARBOR SUMMARY The Grand Jury reviewed the performance of Orange County as the lessor of two master land leases of the county s valuable property at Dana Point Harbor.
More informationThe clock is ticking. How to jumpstart your lease accounting implementation project
The clock is ticking How to jumpstart your lease accounting implementation project Lease accounting: Adopting the new standard (ASC 842) 3 Start with challenges, finish with benefits 4 Pine Hill s four
More informationFreedom of Information Act 2000 (FOIA) Decision Notice
Freedom of Information Act 2000 (FOIA) Decision Notice Date: 14 February 2012 Public Authority: Address: Ordnance Survey Adanac Drive Southampton O16 0AS Decision (including any steps ordered) 1. The complainant
More informationPerformance, Audit and Review Group Strategy and Plans
AUDIT OF KEY FINANCIAL PROCESSES AT WATERTON LAKES NATIONAL PARK FIELD UNIT FINAL REPORT June 23, 2003 Prepared by: PARAGON Review and Consulting Inc. Performance, Audit and Review Group Strategy and Plans
More informationReport. Property Leases Audit Report. Internal Audit Report for August 2010
Report Office of the General Auditor Summary Three reports were issued during the month: Property Leases Audit Report Skinner East Bypass Screening Structure Rehabilitation Audit Report Yuba Accord Dry
More informationRight to Buy Policy SER-POL-18 Version 5.0 Date approved: February 2017 Approved by: Chief Executive
Date approved: February 2017 Approved by: Chief Executive 1. Introduction 1.1 The objective of this policy is to allow Southway Housing Trust (Manchester) Limited (Southway) to maximise the availability
More informationFinal Audit Follow-Up
Final Audit Follow-Up As of September 30, 2010 Sam M. McCall, Ph.D., CPA, CGFM, CIA, CGAP City Auditor Audit of City Lease Administration (Report #0917, Issued July 22, 2009) Report #1107 February 3, 2011
More informationPublic Service Commission
State of Florida Public Service Commission Capital Circle Office Center 2540 Shumard Oak Boulevard Tallahassee, Florida 32399-0850 -M-E-M-O-R-A-N-D-U-M- DATE: November 22, 2016 TO: Office of Commission
More informationAudit Follow-Up. Audit of City Lease Administration (Report #0917, Issued July 22, 2009) Report #1019 June 16, As of March 31, 2010.
Audit Follow-Up As of March 31, 2010 Sam M. McCall, Ph.D., CPA, CGFM, CIA, CGAP City Auditor Audit of City Lease Administration (Report #0917, Issued July 22, 2009) Report #1019 June 16, 2010 Summary Sixteen
More informationPalmdale Redevelopment Successor Agency
Independent Accountants' Report on Applying Agreed-Upon Procedures pursuant to AB 1484 (Low and Moderate Income Housing Fund) Vavrinek, Trine, Day & Co., LLP Certified Public Accountants VALUE THE DIFFERENCE
More informationLEON COUNTY TAX COLLECTOR
LEON COUNTY TAX COLLECTOR TAX ADMINISTRATION 1276 Metropolitan Blvd., Suite 401 Tallahassee, Florida 32312 (850) 606-4723 May 21, 2014 INVITATION TO NEGOTIATE REQUEST FOR SEALED BIDS ITEM: Leon County
More informationFinal Report Taxpayer Complaint. Teller County
Final Report 2013 Taxpayer Complaint Teller County February 12, 2014 Submitted by: Laura Forbes, Administrative Resources 2013 Taxpayer Complaint Teller County Page 1 Complaint filed: Teller County Property
More informationPART 2.7 DEPARTMENT OF GOVERNMENT SERVICES REAL ESTATE REGULATION
PART 2.7 DEPARTMENT OF GOVERNMENT SERVICES REAL ESTATE REGULATION Executive Summary The Financial Services Regulation Division (the Division) within the Consumer and Commercial Affairs Branch of the Department
More informationPillar 2 - Escrow Trust Accounting Created: 09/09/2014 Update: 11/16/2016 CFPB PUBLIC Page 1 of 8
PUBLIC Page 1 of 8 Pillar 2 Escrow Trust Account 2.01 Escrow Trust Accounting The Company maintains appropriate written controls for open (active and inactive; escrow and non-escrow) bank accounts and
More informationINTERNAL AUDIT REPORT
INTERNAL AUDIT REPORT LIMITED CONTRACT COMPLIANCE BEECHER S HANDMADE CHEESE JANUARY 2014 DECEMBER 2017 ISSUE DATE: May 3, 2018 REPORT NO. 2018-01 INTERNAL AUDIT TABLE OF CONTENTS EXECUTIVE SUMMARY... 3
More informationIf you want even more information, look for the advanced training, which includes more use cases and demonstrates CU s full functionality.
Thank you for attending the Collateral Underwriter user interface basic training. My name is Steve Jones and I will be taking you through the course. Our objective today is to provide a foundational understanding
More informationNOTICE TO TAX SALE PURCHASERS OF THE TERMS AND CONDITIONS GOVERNING THE ANNUAL TAX SALE OF JUNE 17, 2019 AND ADJOURNMENTS OR ASSIGNMENTS THEREOF
Robin Jamison Palo Alto County Treasurer 1010 Broadway P.O. Box 77 Emmetsburg, Iowa 50536 Phone: (712)852-3844 Fax: (712)852-3643 E-Mail: rjamison@co.palo-alto.ia.us NOTICE TO TAX SALE PURCHASERS OF THE
More informationNOTICE TO TAX SALE PURCHASERS OF THE TERMS AND CONDITIONS GOVERNING THE ANNUAL TAX SALE OF JUNE 18, 2018 AND ADJOURNMENTS OR ASSIGNMENTS THEREOF
Eric Stierman Dubuque County Treasurer 720 Central Avenue Dubuque, IA 52001 Phone: (563) 589-4436 Fax: (563) 589-7819 E-Mail: eric.stierman@dubuquecounty.us NOTICE TO TAX SALE PURCHASERS OF THE TERMS AND
More informationOFFICE OF THE AUDITOR
OFFICE OF THE AUDITOR PARKS AND RECREATION WELLSHIRE GOLF COURSE REVENUE AND CONTRACT COMPLIANCE AUDIT SEPTEMBER 2007 Dennis J. Gallagher Auditor Dennis J. Gallagher Auditor City and County of Denver 201
More informationTax Sale Information
1 Tax Sale Information The Tax Commissioner s Office receives many inquiries concerning real estate tax sales. This brief publication is designed to answer these questions and provide an insight into the
More informationProfiting from Building Permit Fees March 20, 2001
ing from Building Permit Fees March 20, 2001 Summary In response to a complaint from a Marin County resident, the Grand Jury investigated whether excessive building permit fees are being charged by Marin
More informationSeller. step sy stem. Harley Dufek, Broker/Owner. to get your home sold fast and for top dollar Edition
Seller Program TM, Broker/Owner step sy stem to get your home sold fast and for top dollar 2012 Edition Experience the Wow factor with Exclusive Home Realty s 151-Step System to get your home sold fast
More informationAssessor. Mission Statement: Functions: Long Term Goals: Page 1 of 6
Assessor Mission Statement: The mission of the Assessor s Office is to create accurate, equitable, and timely property tax assessments to fund public services; and to be a source of current, accurate property
More informationTown of Aurora. Real Property Acquisition and Sale REPORT OF EXAMINATION 2018M-64 SEPTEMBER 2018
DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY REPORT OF EXAMINATION 2018M-64 Town of Aurora Real Property Acquisition and Sale SEPTEMBER 2018 Contents Report Highlights.............................
More informationTREASURER S DEPARTMENT
TREASURER S DEPARTMENT ORGANIZATIONAL CHART COUNTY TREASURER ADMINISTRATION SERVICE TO PUBLIC SERVICE TO COUNTY DEPARTMENTS SERVICE TO COUNTY GOV T DEPARTMENT DESCRIPTION The Treasurer s Office is a mandated
More informationNOTICE TO TAX SALE PURCHASERS OF THE TERMS AND CONDITIONS GOVERNING THE ANNUAL TAX SALE OF JUNE 18, 2018 AND ADJOURNMENTS OR ASSIGNMENTS THEREOF
Amy L. Picray Jones County Treasurer 500 W. Main St. Room 106 P.O. Box 79 Anamosa, IA 52205-0079 Phone: (319) 462-3550 Fax: (319) 462-4508 E-Mail: treasurer@co.jones.ia.us NOTICE TO TAX SALE PURCHASERS
More informationMaryland Agricultural Land Preservation Fund
Audit Report Maryland Agricultural Land Preservation Fund Fiscal Year Ended June 30, 2006 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report and any related
More informationA $ (US currency) per bidder registration fee must accompany the registration documents.
Black Hawk County Treasurer Courthouse 316 E. Fifth St. Waterloo, IA 50703 Telephone: 319-833-3013 Fax: 319-833-3179 2017 TAX SALE The annual Black Hawk County Tax Sale will be held Monday, June 19, 2017
More informationREPORTS ON TITLE. 2. Meet with the clients, in advance of the closing, to show them the title, explain the title to them;
REPORTS ON TITLE The Land Registration Act has created a new system of certifying title to real property in Nova Scotia. It is important to realize that although it is now the government which certifies
More informationFiling a property assessment complaint and preparing for your hearing. Alberta Municipal Affairs
Filing a property assessment complaint and preparing for your hearing Alberta Municipal Affairs Alberta s Municipal Government Act, the 2018 Matters Relating to Assessment Complaints Regulation, and the
More informationACCOUNTANT S REPORT (Rules, section 7-7, Bylaws, section 4-9.1)
ACCOUNTANT S REPORT (Rules, section 7-7, Bylaws, section 4-9.1) INSTRUCTIONS 1. Please review the attached Accountant s Report Instructions and Minimum Procedures. The Real Estate Services Act, Regulation
More informationNOTICE TO TAX SALE PURCHASERS OF THE TERMS AND CONDITIONS GOVERNING TAX SALES AND ASSIGNMENTS FOR THE TAX SALE HELD ON JUNE 19th 2017 at 10:00 AM
JARRET P. HEIL MARSHALL COUNTY TREASURER COURTHOUSE 1 E MAIN ST MARSHALLTOWN, IOWA 50158-4977 641-754-6366 (Phone) 641-844-2739 (Fax) Treasurer: Jarret P. Heil Property Tax Supervisor: Deb Akins Assistant
More informationR162. Commerce, Real Estate. R162-2e. Appraisal Management Company Administrative Rules. R162-2e-101. Title. R162-2e-102. Definitions.
R162. Commerce, Real Estate. R162-2e. Appraisal Management Company Administrative Rules. R162-2e-101. Title. This chapter is known as the "Appraisal Management Company Administrative Rules." R162-2e-102.
More informationBID/PROPOSAL # NT
TOWNSHIP OF NEPTUNE COUNTY OF MONMOUTH STATE OF NEW JERSEY REQUESTS FOR PROPOSALS/QUALIFICATIONS ZONING BOARD OF ADJUSTMENT PROFESSIONAL ENGINEER # NT2019-11 Sealed proposals will be received by the Township
More informationIndependent Auditor s Report on Applying Agreed-Upon Procedures for the Patriot s Crossing Development
Memorandum CITY OF DALLAS (Report No. M14-002) DATE: September 17, 2014 TO: SUBJECT: A.C. Gonzalez, City Manager Theresa O Donnell, Interim Assistant City Manager Independent Auditor s Report on Applying
More informationEqual Credit Opportunity Act (ECOA) Valuations Rule
OCTOBER 3, 2013 Equal Credit Opportunity Act (ECOA) Valuations Rule SMALL ENTITY COMPLIANCE GUIDE The Bureau recently finalized changes to this rule. The October 2013 Final Rule amends the final rule published
More informationThe following review steps are designed to fulfill the audit objectives.
General Review Objectives County Sheriff s Office Name Date Audit Program Page 1 of 17 1. Review property within the scope identified in the risk assessment. 2. Be effective by focusing on high risk areas.
More informationSound Transit. Performance Audit Report Real Property Acquisition
Performance Audit Report Real Property Acquisition November 28,2017 Miller & Miller, P.S. 4240 West Cramer Street Seattle, WA 98199-1005 Telephone (206) 281-0281 Fax (206) 281-0276 E-mail mandmps@comcast.net
More informationREQUEST FOR PROPOSALS (RFP) SECTION 8 CONTRACT ADMINISTRATION SERVICES
REQUEST FOR PROPOSALS (RFP) 09-331 SECTION 8 CONTRACT ADMINISTRATION SERVICES FOR THE HOUSING AUTHORITY OF THE CITY OF WINSTON-SALEM WINSTON-SALEM, NORTH CAROLINA 1 TABLE OF CONTENTS 1. Introduction 2.
More informationLandlord s Application for Assistance to The First-tier Tribunal for Scotland (Housing and Property Chamber)
Landlord s Application for Assistance to The First-tier Tribunal for Scotland (Housing and Property Chamber) This guidance has been prepared by the Housing and Property Chamber for the assistance of landlords
More informationThe Impact of Using. Market-Value to Replacement-Cost. Ratios on Housing Insurance in Toledo Neighborhoods
The Impact of Using Market-Value to Replacement-Cost Ratios on Housing Insurance in Toledo Neighborhoods February 12, 1999 Urban Affairs Center The University of Toledo Toledo, OH 43606-3390 Prepared by
More informationPROGRAM step system to get your home sold fast and for top dollar
VIP SELLER 151 step system to get your home sold fast and for top dollar PRG s Experience the Wow factor with 151-Step System to get your home sold fast and for top dollar Steps 1 15: Behind the scenes
More informationVII Chapter 421J, Planned Community Associations
399 VII Chapter 421J, Planned Community Associations 421J-1 Scope. This chapter shall apply to all planned community associations existing as of the effective date of this chapter and all planned community
More informationBoard of Trustees, Cincinnati Southern Railway
Financial Statements and Additional Financial Information Years Ended December 31, 2016 and 2015 with Independent Auditors Report TABLE OF CONTENTS Independent Auditors Report... 1-2 Financial Statements:
More informationInstructions for Schedule D (Form 990)
2010 Instructions for Schedule D (Form 990) Supplemental Financial Statements Department of the Treasury Internal Revenue Service Section references are to the Internal 2. That is owned and controlled
More informationPrescribed Information and suggested clauses for tenancy agreements and terms of business
Prescribed Information and suggested clauses for tenancy agreements and terms of business For Letting Agents Updated June 2016 Tel: 0300 037 1000 Email: deposits@tenancydepositscheme.com www.tenancydepositscheme.com
More informationQuality management system. of supplies and services
Quality management system of supplies and services (hereinafter referred to as Document ) of company Automotive Group SK, s.r.o., IČ: 35 884 789, seat Niklová 56, 926 01 Sereď, Slovak republic (hereinafter
More informationOFFICE OF THE AUDITOR
OFFICE OF THE AUDITOR DEPARTMENT OF AVIATION REVENUE AND CONTRACT COMPLIANCE AUDIT JULY 2008 Dennis J. Gallagher Auditor Dennis J. Gallagher Auditor City and County of Denver 201 West Colfax Ave., Dept.
More informationSuccessor Agency of the Former Redevelopment Agency of the City of Redlands
Successor Agency of the Former Redevelopment Agency of the City of Redlands Due Diligence Review of the Low and Moderate Income Housing Fund Pursuant to Sections 34179.5(c)(1) through 34179.5( c)(3) and
More informationRe: FASB Exposure Draft, Proposed Statement of Financial Accounting Standards, "Business Combinations, a replacement of FASB Statement No.
Letter of Comment No: lo%" File Reference: 1204-001 October 28, 2005 Mr. Robert Herz Chairman Financial Accounting Standards Board 40 I Merritt 7 P.O. Box 5116 Norwalk, CT 06856-5116 File Reference No.
More informationOFFICE OF THE CITY AUDITOR
OFFICE OF THE CITY AUDITOR AUDIT OF AVIATION CONCESSION OPERATIONS Thomas M. Taylor, CPA City Auditor Prepared by: Terry Milrany, CPA Senior Audit Manager Joe R. Saucedo Jr., CPA, CFE Audit Manager Jeffrey
More informationmemorandum utility allowance options gross rents in compliance Owners and Management Agents of Low Income Housing Tax Credit Developments to:
memorandum to: from: Owners and Management Agents of Low Income Housing Tax Credit Developments Masouda Omar, Manager, Multifamily Program Compliance, Asset Management date: Updated May 10, 2017 subject:
More informationDecember 30, Robert L. Whritenour, Jr., Administrator Town of Falmouth 59 Town Hall Square Falmouth, MA 02540
Robert L. Whritenour, Jr., Administrator Town of Falmouth 59 Town Hall Square Falmouth, MA 02540 December 30, 2003 RE: Conservation Commission Authorities Mr. Whritenour: This letter is in response to
More informationSTATE OF NEW JERSEY INTERNET AUCTION SALE OF REAL PROPERTY -PROCEDURES AND REQUIREMENTS
STATE OF NEW JERSEY INTERNET AUCTION SALE OF REAL PROPERTY -PROCEDURES AND REQUIREMENTS AUCTION SALES BROCHURE 050206.WPD SURPLUS PROPERTY/INTERNET AUCTION Background Facts The State of New Jersey (the
More informationOffice of the City Auditor. Audit Report
CITY OF DALLAS Dallas City Council Mayor Laura Miller Office of the City Auditor Audit Report Mayor Pro Tem Donald W. Hill Deputy Mayor Pro Tem Dr. Elba Garcia Audit of the Dallas Central Appraisal District
More informationRent Arrears - Possession Action
D3 Rent Arrears - Possession Action 1 Conditions 1.1 Before an application for a Court hearing can be made, the following conditions should be met; Every attempt to contact the tenants must have been tried,
More informationSan Joaquin County Grand Jury. Getting Rid of Stuff - Improving Disposal of City and County Surplus Public Assets Case No.
San Joaquin County Grand Jury Getting Rid of Stuff - Improving Disposal of City and County Surplus Public Assets 2012-2013 Case No. 0312 Summary Cities and counties are authorized to purchase capital assets
More informationCONTACT(S) Annamaria Frosi +44 (0) Rachel Knubley +44 (0)
IASB Agenda ref 11 STAFF PAPER IASB Meeting Project Paper topic Materiality Practice Statement Sweep issues covenants CONTACT(S) Annamaria Frosi afrosi@ifrs.org +44 (0)20 7246 6907 Rachel Knubley rknubley@ifrs.org
More informationThe enclosed packet contains information regarding the 2016 tax sale and our tax sale procedures.
To: Re: Prospective Tax Sale Certificate Purchasers 2016 Hardin County Tax Sale The enclosed packet contains information regarding the 2016 tax sale and our tax sale procedures. The 2016 tax sale will
More informationPrescribed Information and Clauses
Who should read this? How To (Pre-Tenancy) Tenants Agents Landlords Prescribed Information and Clauses Contents What has changed? 03 Guidance on issuing Prescribed Information for ASTs 04 Section A Prescribed
More informationTable of Contents Executive Summary...1 This audit focused on acquisitions and dispositions of City-owned real estate... 1 During the four-year
Report #0510 Table of Contents Executive Summary...1 This audit focused on acquisitions and dispositions of City-owned real estate.... 1 During the four-year period covered by this audit, acquisitions
More informationTABLE of CONTENTS. APPLICATION for HEARING: ZONING HEARING BOARD. Application for Hearing (form) Instructions. Application Checklist
APPLICATION for HEARING: ZONING HEARING BOARD TABLE of CONTENTS Application for Hearing (form) Instructions Application Checklist Description of the Hearing Process Historic Resources Fees Notification
More informationLORI HESSE 110 Allamakee Street ~ Waukon, IA Phone Fax
ALLAMAKEE COUNTY TREASURER LORI HESSE 110 Allamakee Street ~ Waukon, IA 52172-1795 Phone 563-568-3793 - Fax 563-568-6401 www.iowatreasurers.org treasallamak@co.allamakee.ia.us May 2014 TO: 2014 Prospective
More informationDebra Campbell Audubon County Treasurer. To: Prospective Tax Sale Certificate Purchasers. RE: 2017 Audubon County Tax Sale
Audubon County Treasurer s Office Debra Campbell, Treasurer 318 Leroy St #5 Audubon, IA 50025 Fax: 712-563-2556 Email: audcotrs@iowatelecom.net Website: www.iowatreasurers.org To: Prospective Tax Sale
More informationIN THE COURT OF COMMON PLEAS SUMMIT COUNTY, OHIO
IN THE COURT OF COMMON PLEAS SUMMIT COUNTY, OHIO IN RE: ) MISC. NO. 325 RULES OF PRACTICE AND PROCEDURE OF ) COURT OF COMMON PLEAS ) COURT RULES GENERAL DIVISION ) AMENDMENT TO ) LOCAL RULE 11 FORECLOSURES
More informationChapter 24 Saskatchewan Housing Corporation Housing Maintenance 1.0 MAIN POINTS
Chapter 24 Chapter 24 Saskatchewan Housing Corporation Housing Maintenance 1.0 MAIN POINTS The Saskatchewan Housing Corporation s maintenance of the 18,300 housing units it owns is essential to preserve
More informationNEW YORK STATE HOUSING FINANCE AGENCY SENIOR HOUSING FINANCING PROGRAM. Report 2006-S-29 OFFICE OF THE NEW YORK STATE COMPTROLLER
Alan G. Hevesi COMPTROLLER OFFICE OF THE NEW YORK STATE COMPTROLLER DIVISION OF STATE SERVICES Audit Objective... 2 Audit Results - Summary... 2 Background... 3 Audit Findings and Recommendations... 3
More informationBusiness Combinations
International Financial Reporting Standard 3 Business Combinations This version was issued in January 2008. Its effective date is 1 July 2009. It includes amendments resulting from IFRSs issued up to 31
More informationCONDOMINIUM GOVERNANCE FORM
CONDOMINIUM GOVERNANCE FORM DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION Division of Florida Condominiums, Timeshares, and Mobile Homes 2601 Blair Stone Road Tallahassee, Florida 32399-1030 Telephone:
More informationThe Ministry of Defence s arrangement with Annington Property Limited
A picture of the National Audit Office logo Report by the Comptroller and Auditor General Ministry of Defence The Ministry of Defence s arrangement with Annington Property Limited HC 762 SESSION 2017 2019
More informationTerms of Business, Landlord Insurances & Property Information (v2.0)
Terms of Business, Landlord Insurances & Property Information (v2.0) 1 General Agreements 1.1 By signing this document, The Landlord is appointing Belvoir! as The Agent. The Landlord confirms that he has
More informationADMINISTRATIVE PROCEDURES. For WATER DEMAND OFFSET REQUIREMENTS
ADMINISTRATIVE PROCEDURES For WATER DEMAND OFFSET REQUIREMENTS DEVELOPMENT WATER BUDGETS (Section 14-8.3 SFCC 1987) CITY WATER BUDGET (Article 25-9 SFCC 1987) CITY WATER BANK (Article 25-10 SFCC 1987)
More information