{"id":null,"ids":[],"kind":"named in documents","name":"Business Tax Division","tied_by":"name","block":null,"release":"v0.7.1","rows_columns":["t","id","year","y","date","kind","topic","outcome","summary","tier","source","leaf","scan","addr","quote","note","title","how","g","rec","sc"],"rows":[["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:132/2",1995,1990,"FY 1990-91","finding","audit",null,"Business Tax Division regular audits · finding: Average audit deficiency $13,318 (FY 1990-91, adjusted for inflation)","unverified","C124914005",132,"https://archive.org/details/C124914005/page/n131",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:129/2",1995,1991,"FY1991-92 through FY1993-94","finding","audit",null,"Business Tax Division audit deficiency billings · other: inflation adjusted annual average of $7,769,002","unverified","C124914005",129,"https://archive.org/details/C124914005/page/n128",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:132/3",1995,1993,"1993-94","event","audit",null,"Business Tax Division audits · finding: 386 audits performed in 1993-94","unverified","C124914005",132,"https://archive.org/details/C124914005/page/n131",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:145/1",1995,1993,"FY 1993-94","finding","audit",null,"Business Tax Division auditing of unregistered and delinquent accounts · finding: cost City $186,235 to $1,381,573 in uncollected revenue","unverified","C124914005",145,"https://archive.org/details/C124914005/page/n144",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:145/4",1995,1993,"FY 1993-94","finding","audit",null,"Business Tax Division auditor taxpayer assistance duties · cost usd: taxpayer assistance $470,924","unverified","C124914005",145,"https://archive.org/details/C124914005/page/n144",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:145/5",1995,1993,"FY 1993-94","finding","audit",null,"Business Tax Division auditor account maintenance duties · cost usd: account maintenance $1,177,311","unverified","C124914005",145,"https://archive.org/details/C124914005/page/n144",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:147/4",1995,1993,"FY 1993-94","finding","audit",null,"Delinquent and unregistered business accounts, Business Tax Division · other: Revenue $186,573 to $1,381,573 higher if referred to a Collections Division","unverified","C124914005",147,"https://archive.org/details/C124914005/page/n146",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C101745011:175/1",1994,1994,"1994-95","recommendation","study or report",null,"Tax Collector Business Tax Division six positions · recommendation: include six positions in budget; increase estimated revenues only by their cost in FY 1994-95","unverified","C101745011",175,"https://archive.org/details/C101745011/page/n174",null,null,null,"Report for the Budget Committee of the San Francisco Board of Supervisors : zero-based budget analysis","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:101/1",1995,1995,"","finding","audit",null,"Business Tax Division unregistered parking garages · other: approximately $25,400 annually in lost registration fees","unverified","C124914005",101,"https://archive.org/details/C124914005/page/n100",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:101/2",1995,1995,"","finding","audit",null,"Parking garages not registered with Business Tax Division · other: 200 unregistered garages","unverified","C124914005",101,"https://archive.org/details/C124914005/page/n100",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:106/5",1995,1995,"","measure","audit",null,"Business Tax Division, Tax Collector's Office · cost usd: One full-time Principal Account Clerk (1634) $53,006","unverified","C124914005",106,"https://archive.org/details/C124914005/page/n105",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:106/6",1995,1995,"","measure","audit",null,"Business Tax Division, Tax Collector's Office · cost usd: One full-time Account Clerk (1630) 40,524","unverified","C124914005",106,"https://archive.org/details/C124914005/page/n105",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:106/7",1995,1995,"","measure","audit",null,"Business Tax Division, Tax Collector's Office · cost usd: Total Proposed On-going Costs $93,530","unverified","C124914005",106,"https://archive.org/details/C124914005/page/n105",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:108/1",1995,1995,"","recommendation","audit",null,"Business Tax Division · recommendation: designate .5 FTE to administer licenses to individuals","unverified","C124914005",108,"https://archive.org/details/C124914005/page/n107",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:110/6",1995,1995,"","recommendation","audit",null,"Tax Collector's Office Business Tax Division · other: transferring one 1630 Account Clerk and one 1634 Principal Account Clerk to the Business Tax Division","unverified","C124914005",110,"https://archive.org/details/C124914005/page/n109",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:112/7",1995,1995,"","recommendation","audit",null,"Business Tax Division · recommendation: allocate resources to administering license fees for individuals","unverified","C124914005",112,"https://archive.org/details/C124914005/page/n111",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:113/3",1995,1995,"","recommendation","audit",null,"Tax Collector's Office, Business Tax Division · recommendation: Add one 1404 Temporary Clerk to the Business Tax Division","unverified","C124914005",113,"https://archive.org/details/C124914005/page/n112",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:127/3",1995,1995,"","finding","audit",null,"Business Tax Division auditor taxpayer assistance duties · cost usd: $470,924","unverified","C124914005",127,"https://archive.org/details/C124914005/page/n126",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:127/4",1995,1995,"","finding","audit",null,"Business Tax Division auditor account maintenance duties · cost usd: $1,177,311","unverified","C124914005",127,"https://archive.org/details/C124914005/page/n126",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:127/6",1995,1995,"","recommendation","audit",null,"Business Tax Division audit productivity standards · recommendation: productivity standards of one audit completed weekly by each auditor would increase collected revenues by an estimated $1 million","unverified","C124914005",127,"https://archive.org/details/C124914005/page/n126",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:127/8",1995,1995,"","finding","audit",null,"Business Tax Division audit selection of firms · finding: audit selection carried out on an ad hoc basis without careful prioritization","unverified","C124914005",127,"https://archive.org/details/C124914005/page/n126",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:127/9",1995,1995,"","recommendation","audit",null,"Business Tax Division internal controls · recommendation: improve internal controls in audit assignments and account servicing","unverified","C124914005",127,"https://archive.org/details/C124914005/page/n126",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:132/5",1995,1995,"","recommendation","audit",null,"Business Tax Division annual audits · recommendation: 928 total recommended annual audits","unverified","C124914005",132,"https://archive.org/details/C124914005/page/n131",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:136/1",1995,1995,"","finding","audit",null,"Business Tax Division auditing · finding: Audit time devoted to business audits declined so dramatically that revenue and compliance opportunities are being lost","unverified","C124914005",136,"https://archive.org/details/C124914005/page/n135",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:136/2",1995,1995,"","finding","audit",null,"Tax Collector's Office, Business Tax Division · finding: Failure of supervisors to enforce realistic productivity standards for the auditors","unverified","C124914005",136,"https://archive.org/details/C124914005/page/n135",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:136/3",1995,1995,"","measure","audit",null,"Tax Collector's Office, Business Tax Division · other: All auditors except the four Principal Auditors spend one day per week in the business taxpayer services unit","unverified","C124914005",136,"https://archive.org/details/C124914005/page/n135",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:137/4",1995,1995,"","finding","audit",null,"Statement Processing Unit, Business Tax Division · finding: auditors have been used to perform account update functions and check control after accounting staff was reduced","unverified","C124914005",137,"https://archive.org/details/C124914005/page/n136",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:138/11",1995,1995,"","recommendation","audit",null,"Chief Auditor, Business Tax Division · recommendation: Ensure new staff, particularly accounting positions, have skills to master the automated systems","unverified","C124914005",138,"https://archive.org/details/C124914005/page/n137",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:138/5",1995,1995,"","finding","audit",null,"Business Tax Division · other: Four of the six new positions not yet hired","unverified","C124914005",138,"https://archive.org/details/C124914005/page/n137",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:138/7",1995,1995,"","recommendation","audit",null,"Chief Auditor, Business Tax Division · recommendation: Return the administrative audit team to full-time regular audit duties once new accounting staff are trained","unverified","C124914005",138,"https://archive.org/details/C124914005/page/n137",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:139/2",1995,1995,"","finding","audit",null,"Tax Collector's Office, Business Tax Division · finding: Overly restrictive security measures waste auditors' time","unverified","C124914005",139,"https://archive.org/details/C124914005/page/n138",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:139/4",1995,1995,"","recommendation","audit",null,"Business Tax Division · recommendation: Staff should have an effective channel for requesting and obtaining modifications to the BTS system","unverified","C124914005",139,"https://archive.org/details/C124914005/page/n138",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:142/1",1995,1995,"","recommendation","audit",null,"Business Tax Division auditors · recommendation: productivity goal of approximately 46 audits per year per auditor","unverified","C124914005",142,"https://archive.org/details/C124914005/page/n141",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:144/2",1995,1995,"","recommendation","audit",null,"Business Tax Division audit team assignments · recommendation: rotate alphabetic audit assignments every two years","unverified","C124914005",144,"https://archive.org/details/C124914005/page/n143",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:144/3",1995,1995,"","finding","audit",null,"Business Tax Division · finding: two audited accounts not forwarded to Investigations for approximately one year","unverified","C124914005",144,"https://archive.org/details/C124914005/page/n143",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:145/3",1995,1995,"","recommendation","audit",null,"Business Tax Division Accounting and Statements unit · recommendation: all servicing of audit deficiency accounts should be carried out by the new Accounting and Statements unit","unverified","C124914005",145,"https://archive.org/details/C124914005/page/n144",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:145/6",1995,1995,"","finding","audit",null,"Business Tax Division auditor relief from taxpayer assistance and account maintenance · other: would increase collected revenues from audited deficiencies by an estimated $1.6 million per year","unverified","C124914005",145,"https://archive.org/details/C124914005/page/n144",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:145/7",1995,1995,"","recommendation","audit",null,"Business Tax Division audit productivity standards · recommendation: productivity standards to achieve an average of one audit completed weekly by each auditor; further increase of about $1 million in collected revenue","unverified","C124914005",145,"https://archive.org/details/C124914005/page/n144",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:145/8",1995,1995,"","finding","audit",null,"Business Tax Division audit revenue potential · other: Total potential revenue increases of an estimated $2.8 to $4 million annually","unverified","C124914005",145,"https://archive.org/details/C124914005/page/n144",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:146/1",1995,1995,"","recommendation","audit",null,"Tax Collector's Office, Business Tax Division · recommendation: Return auditors on administrative duties to full-time audit duties, providing 5 additional full time auditors","unverified","C124914005",146,"https://archive.org/details/C124914005/page/n145",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:146/3",1995,1995,"","recommendation","audit",null,"Tax Collector's Office, Business Tax Division · recommendation: Routing telephone inquiries to Taxpayer Services and Accounting, reducing auditor telephone duties by 50 percent","unverified","C124914005",146,"https://archive.org/details/C124914005/page/n145",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:146/4",1995,1995,"","recommendation","audit",null,"Tax Collector's Office, Business Tax Division · recommendation: This, combined with Taxpayer Services staffing, would provide an additional 2 FTEs of auditor time","unverified","C124914005",146,"https://archive.org/details/C124914005/page/n145",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:146/5",1995,1995,"","recommendation","audit",null,"Tax Collector's Office, Business Tax Division · recommendation: Refer delinquent and unregistered business accounts to the proposed Collections Division instead of the Business Tax audit unit","unverified","C124914005",146,"https://archive.org/details/C124914005/page/n145",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:146/6",1995,1995,"","recommendation","audit",null,"Tax Collector's Office, Business Tax Division · recommendation: Assign servicing and account maintenance of audited accounts to the Accounting and Statements Unit","unverified","C124914005",146,"https://archive.org/details/C124914005/page/n145",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:146/7",1995,1995,"","recommendation","audit",null,"Tax Collector's Office, Business Tax Division · recommendation: Rotate audit team alphabetic assignments every two years for internal control","unverified","C124914005",146,"https://archive.org/details/C124914005/page/n145",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:147/1",1995,1995,"","recommendation","audit",null,"Tax Collector's Office, Business Tax Division · recommendation: Establish a step-by-step guideline for actions to be taken on delinquent accounts, depending upon the size of the account","unverified","C124914005",147,"https://archive.org/details/C124914005/page/n146",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:147/5",1995,1995,"","finding","audit",null,"Auditing Unit of the Business Tax Division · other: Increase audit deficiency collections by an estimated $1.6 million per year","unverified","C124914005",147,"https://archive.org/details/C124914005/page/n146",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:154/2",1995,1995,"","finding","audit",null,"Business Tax Division audit procedures · finding: existing procedural guidelines do not provide clear policies regarding acceptable documentation, working papers and tests of reasonableness","unverified","C124914005",154,"https://archive.org/details/C124914005/page/n153",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:158/4",1995,1995,"","finding","audit",null,"Business Tax Division · finding: Division audits all accounts for which Payroll/Gross Receipts Tax will be due, which is not necessarily the most efficient approach to collecting back taxes","unverified","C124914005",158,"https://archive.org/details/C124914005/page/n157",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:160/1",1995,1995,"","finding","audit",null,"Business Tax Division, Audit Unit · finding: identifies less than 100 unregistered businesses per year","unverified","C124914005",160,"https://archive.org/details/C124914005/page/n159",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:175/5",1995,1995,"","finding","audit",null,"Business Tax Division · finding: forwards delinquent business tax accounts to Investigations Division over one year after delinquency","unverified","C124914005",175,"https://archive.org/details/C124914005/page/n174",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:178/1",1995,1995,"","action","audit",null,"Tax Collector's Business Tax Division · other: 150 percent of the amount owed in the prior year","unverified","C124914005",178,"https://archive.org/details/C124914005/page/n177",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:185/5",1995,1995,"","finding","audit",null,"Business Tax Division delinquent accounts · finding: may not forward delinquent accounts to Investigations Division for over a year","unverified","C124914005",185,"https://archive.org/details/C124914005/page/n184",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:191/1",1995,1995,"","finding","audit",null,"Tax Collector's Office, Business Tax Division · other: approximately 18,000 to 19,000 Notices of Determination sent each year","unverified","C124914005",191,"https://archive.org/details/C124914005/page/n190",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:191/3",1995,1995,"","finding","audit",null,"Audit Unit of the Business Tax Division · finding: audited accounts not forwarded to the Investigations Division for more than one year","unverified","C124914005",191,"https://archive.org/details/C124914005/page/n190",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:191/4",1995,1995,"","action","audit",null,"Statement of Accounts, Business Tax Division · other: forwarded to the Investigations Division for collection after three to four months","unverified","C124914005",191,"https://archive.org/details/C124914005/page/n190",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:21/5",1995,1995,"","recommendation","audit",null,"Tax Collector's Office Business Tax Division · recommendation: Forward delinquent business tax accounts to Accounting and Collections Divisions within 60 days","unverified","C124914005",21,"https://archive.org/details/C124914005/page/n20",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:43/2",1995,1995,"","finding","audit",null,"Audit Unit, Business Tax Division · finding: selects accounts for audit based on informal rules of thumb","unverified","C124914005",43,"https://archive.org/details/C124914005/page/n42",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:47/3",1995,1995,"","finding","audit",null,"Business Tax Division · finding: Business Tax Division auditors often provide taxpayer assistance and perform accounting functions rather than audits","unverified","C124914005",47,"https://archive.org/details/C124914005/page/n46",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:54/1",1995,1995,"","agency","audit",null,"Business Tax Division · other: Three 1424 Clerk Typists and a 1404 Clerk perform most of the statement processing functions","unverified","C124914005",54,"https://archive.org/details/C124914005/page/n53",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:55/1",1995,1995,"","agency","audit",null,"Business Tax Division · other: five Auditors, a Senior Auditor and a Principal Auditor","unverified","C124914005",55,"https://archive.org/details/C124914005/page/n54",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:55/3",1995,1995,"","agency","audit",null,"Business Tax Division · other: only the 1630 Account Clerk hired as of writing of report","unverified","C124914005",55,"https://archive.org/details/C124914005/page/n54",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:55/4",1995,1995,"","agency","audit",null,"Business Tax Division Accounting and Statements Unit · other: eight accounting personnel and four clerical personnel at full authorized staffing","unverified","C124914005",55,"https://archive.org/details/C124914005/page/n54",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:58/1",1995,1995,"","finding","audit",null,"Business Tax Statement entry · finding: Statements entered manually to BTS take approximately three months","unverified","C124914005",58,"https://archive.org/details/C124914005/page/n57",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:58/10002",1995,1995,"","finding","audit",null,"Business Tax Division, statement data entry · finding: Data entry clerk able to scan 100 statements per hour (ISD estimate)","unverified","C124914005",58,"https://archive.org/details/C124914005/page/n57",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:58/2",1995,1995,"","finding","audit",null,"Business Tax delinquency notices · finding: Four month time lapse between delinquency and first notice to taxpayer","unverified","C124914005",58,"https://archive.org/details/C124914005/page/n57",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:58/3",1995,1995,"","finding","audit",null,"Business Tax address data entry · finding: 13 of 84 sampled address changes not updated in BTS, a 15 percent error rate","unverified","C124914005",58,"https://archive.org/details/C124914005/page/n57",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:58/5",1995,1995,"","action","audit",null,"Business Tax Statement scanners · cost usd: Purchase of two scanners to address statement entry problems","unverified","C124914005",58,"https://archive.org/details/C124914005/page/n57",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,3.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:58/6",1995,1995,"","finding","audit",null,"Business Tax Statement scanning · other: Scanners expected to process approximately 80 percent of statements","unverified","C124914005",58,"https://archive.org/details/C124914005/page/n57",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:58/7",1995,1995,"","finding","audit",null,"Business Tax Statement scanning · other: Clerk scans 100 statements per hour; 48,000 statements scanned within 30 working days","unverified","C124914005",58,"https://archive.org/details/C124914005/page/n57",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:59/3",1995,1995,"","finding","audit",null,"Business Tax Division, statement data entry · finding: Up to four clerical staff would have to be allocated full time to manual statement entry at 50 statements per hour","unverified","C124914005",59,"https://archive.org/details/C124914005/page/n58",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:60/2",1995,1995,"","finding","audit",null,"Business Tax Division .4 FTE Auditor check control · finding: average annual revenues currently generated by .4 FTE Auditor","unverified","C124914005",60,"https://archive.org/details/C124914005/page/n59",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:74/2",1995,1995,"","finding","audit",null,"Business Tax Division audit selection program · other: 500 accounts the Chief Auditor felt could be completed in a year","unverified","C124914005",74,"https://archive.org/details/C124914005/page/n73",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:75/4",1995,1995,"","event","audit",null,"Business Tax Division LAN migration · event: Migration of the Business Tax Division from existing WANG minicomputers to the LAN","unverified","C124914005",75,"https://archive.org/details/C124914005/page/n74",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:75/5",1995,1995,"","finding","audit",null,"LAN application training, Business Tax Division · finding: Self-selection for training without MIS assessment resulted in inadequate training on some applications","unverified","C124914005",75,"https://archive.org/details/C124914005/page/n74",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:93/2",1995,1995,"","recommendation","audit",null,"Business Tax Division · recommendation: Allocate resources to administering license fees for individuals","unverified","C124914005",93,"https://archive.org/details/C124914005/page/n92",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:131/1",1995,1995,"1995","recommendation","audit",null,"Business Tax Division · recommendation: Delinquent business accounts should be referred for collection instead of audited","unverified","C124914005",131,"https://archive.org/details/C124914005/page/n130",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:15/8",1995,1995,"1995","finding","audit",null,"Business Tax Division · other: estimated $1.6 million per year in increased collected revenues from audited deficiencies","unverified","C124914005",15,"https://archive.org/details/C124914005/page/n14",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:167/3",1995,1995,"1995","finding","audit",null,"Business Tax Division · finding: up to 90 percent of businesses are exempt from business taxes","unverified","C124914005",167,"https://archive.org/details/C124914005/page/n166",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:167/4",1995,1995,"1995","action","audit",null,"Audit Unit, Business Tax Division · other: three auditors assigned to identify unregistered businesses","unverified","C124914005",167,"https://archive.org/details/C124914005/page/n166",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:17/6",1995,1995,"1995-04-25","recommendation","audit",null,"Tax Collector Business Tax Division audit procedures · recommendation: Develop more detailed audit procedural guides and in-house training for staff","unverified","C124914005",17,"https://archive.org/details/C124914005/page/n16",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:19/4",1995,1995,"April 25, 1995","recommendation","audit",null,"Business Identification Unit · cost usd: $75,000 including salary and fringe benefits for one 1832 Management Analyst","unverified","C124914005",19,"https://archive.org/details/C124914005/page/n18",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:132/4",1995,1995,"FY 1990-91","finding","audit",null,"Business Tax Division audits · finding: 898 audits performed in FY 1990-91","unverified","C124914005",132,"https://archive.org/details/C124914005/page/n131",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:129/4",1995,1995,"FY 1993-94","finding","audit",null,"Business Tax Division Audit Unit · other: audits completed (386)","unverified","C124914005",129,"https://archive.org/details/C124914005/page/n128",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:135/1",1995,1995,"FY 1993-94","finding","audit",null,"Business Tax Division selection criteria · finding: 6,000 accounts selected by ISD program versus 500 realistically auditable per year","unverified","C124914005",135,"https://archive.org/details/C124914005/page/n134",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:135/2",1995,1995,"FY 1993-94","action","audit",null,"Business Tax Division selection criteria · other: Unsuccessful effort to computerize audit selection with lengthy list of criteria","unverified","C124914005",135,"https://archive.org/details/C124914005/page/n134",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:55/2",1995,1995,"FY 1994-95","agency","audit",null,"Business Tax Division · other: Six new positions authorized, three slated for Accounting and Statements Unit","unverified","C124914005",55,"https://archive.org/details/C124914005/page/n54",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:141/4",1995,1995,"FY1986-87 through FY1990-91","finding","audit",null,"Tax Collector's Office, Business Tax Division · other: 51 audits per year, per Auditor","unverified","C124914005",141,"https://archive.org/details/C124914005/page/n140",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:138/1",1995,1995,"FY1991-92","finding","audit",null,"Business Tax Division · other: Audit team relieved of audit responsibilities for account maintenance and administrative tasks","unverified","C124914005",138,"https://archive.org/details/C124914005/page/n137",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:129/1",1995,1995,"FY1991-92 through FY1993-94","finding","audit",null,"Business Tax Division Audit Unit · other: average of 320 audits per year, a nearly 70 percent decline","unverified","C124914005",129,"https://archive.org/details/C124914005/page/n128",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:141/3",1995,1995,"FY1992-93","finding","audit",null,"Tax Collector's Office, Business Tax Division · other: 15 audits per Auditor","unverified","C124914005",141,"https://archive.org/details/C124914005/page/n140",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:129/3",1995,1995,"FY1993-94","finding","audit",null,"Business Tax Division accounting staff · other: declined from eleven in FY1991-92 to eight in FY1993-94","unverified","C124914005",129,"https://archive.org/details/C124914005/page/n128",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:141/2",1995,1995,"FY1993-94","finding","audit",null,"Tax Collector's Office, Business Tax Division · other: 26 audits per Auditor","unverified","C124914005",141,"https://archive.org/details/C124914005/page/n140",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:141/5",1995,1995,"FY1993-94","finding","audit",null,"Tax Collector's Office, Business Tax Division · other: only .17 FTE in Auditor time was lost due to vacancies","unverified","C124914005",141,"https://archive.org/details/C124914005/page/n140",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:146/2",1995,1995,"FY1993-94","recommendation","audit",null,"Tax Collector's Office, Business Tax Division · recommendation: Auditor performance standard of 46 audits per year, versus 26 per auditor in FY1993-94","unverified","C124914005",146,"https://archive.org/details/C124914005/page/n145",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:138/3",1995,1995,"FY1994-95","event","audit",null,"Business Tax Division · other: Six new positions authorized in the FY1994-95 budget","unverified","C124914005",138,"https://archive.org/details/C124914005/page/n137",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:143/1",1995,1995,"FY1994-95","recommendation","audit",null,"Business Tax Division accounting/administrative staff · recommendation: Hire six new accounting/administrative staff in the Business Tax Division","unverified","C124914005",143,"https://archive.org/details/C124914005/page/n142",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:58/4",1995,1995,"February 28","finding","audit",null,"Business Tax Statements · other: Tax Collector receives approximately 60,000 statements by February 28 filing date","unverified","C124914005",58,"https://archive.org/details/C124914005/page/n57",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:127/7",1995,1995,"annually","finding","audit",null,"Business Tax Division potential revenue increases · other: total potential revenue increases of an estimated $2.8 to $4 million annually","unverified","C124914005",127,"https://archive.org/details/C124914005/page/n126",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:144/1",1995,1995,"as of the writing of this management audit","finding","audit",null,"Business Tax Division · finding: audit team alphabetic assignments unchanged for at least four years","unverified","C124914005",144,"https://archive.org/details/C124914005/page/n143",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:138/4",1995,1995,"early 1995","finding","audit",null,"Business Tax Division · other: Two of the six new positions hired in early 1995","unverified","C124914005",138,"https://archive.org/details/C124914005/page/n137",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:191/5",1995,1995,"mid-June","event","audit",null,"Notices of Determination, Business Tax Division · event: sent in mid-June","unverified","C124914005",191,"https://archive.org/details/C124914005/page/n190",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:129/5",1995,1995,"past three fiscal years","finding","audit",null,"Business Tax Division audit deficiency collections · other: collections averaged 69.2 percent of billings","unverified","C124914005",129,"https://archive.org/details/C124914005/page/n128",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:127/2",1995,1995,"past three years","finding","audit",null,"Business Tax Division audit productivity · finding: declined substantially","unverified","C124914005",127,"https://archive.org/details/C124914005/page/n126",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914005:127/5",1995,1995,"per year","recommendation","audit",null,"Business Tax Division auditor reassignment · recommendation: relieving auditors of taxpayer assistance and account maintenance would increase collected revenues by an estimated $1.6 million per year","unverified","C124914005",127,"https://archive.org/details/C124914005/page/n126",null,null,null,"Report to the San Francisco Board of Supervisors : management audit of the Tax Collector's Office","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:126/1",1996,1996,"May, 1995","finding","study or report",null,"San Francisco Tax Collector business tax division · other: 68,304 business accounts listed","unverified","C124914500",126,"https://archive.org/details/C124914500/page/n125",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0]]}