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REPORT DIGEST PROPERTY TAX APPEAL BOARD COMPLIANCE
EXAMINATION For the Two Years Ended: June 30, 2008 Summary of Findings: Total this audit 2 Total last audit 3 Repeated from last audit 2 Release Date: February 11, 2009
State of
Office of the Auditor General WILLIAM G. HOLLAND AUDITOR GENERAL
To obtain a copy of the
Report contact: Office of the Auditor
General
(217) 782-6046 or TTY (888)
261-2887 This Report Digest and Full
Report are also available on the worldwide web at
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SYNOPSIS ¨ The Board did not allow for the speedy hearing of all appeals. {Expenditures and Activity Measures are summarized on the reverse page.} |
PROPERTY TAX APPEAL BOARD
COMPLIANCE EXAMINATION
For
The Two Years Ended June 30, 2008
|
EXPENDITURE STATISTICS |
FY 2008 |
FY 2007 |
FY 2006 |
|
Total Expenditures (All Funds).................... |
$2,244,350 |
$1,917,351
|
$1,644,798 |
|
Personal Services..................................
% of
Expenditures............................
Average
No. of Employees...............
Average
Salary per Employee........... |
$1,612,865
71.9%
28
$57,602 |
$1,423,983
74.3%
27
$52,740 |
$1,228,598
74.7%
25
$49,144 |
|
Other Payroll Costs (FICA,
Retirement)
% of
Expenditures............................ |
$385,903
17.2% |
$269,588
14.0% |
$194,045
11.8% |
|
% of Expenditures............................... |
$57,577
2.6% |
$53,043
2.8% |
$60,783
3.7% |
|
Contractual Services..............................
% of
Expenditures............................ |
$46,985
2.1% |
$45,003
2.3% |
$40,017
2.4% |
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Electronic Data Processing....................
% of
Expenditures............................ |
$42,115
1.9% |
$38,155
2.0% |
$41,866
2.6% |
|
Telecommunications Services....................
% of Expenditures................................... |
$41,691
1.8% |
$30,260
1.6% |
$28,303
1.7% |
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All Other Operations Items........................
% of
Expenditures.................................... |
$57,214
2.5% |
$57,319
3.0% |
$51,186
3.1% |
|
Cost of Property and Equipment................ |
$480,353 |
$472,243 |
$460,389 |
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SELECTED ACTIVITY
MEASURES (NOT EXAMINED) |
FY 2008 |
FY 2007 |
FY 2006 |
|
·
Total New Property
Appeals Filed............
·
Total Property Appeals
Closed.................
· Total Property Appeals Pending at June 30,
|
17,229
3,950
13,279
18,627
3,232
15,395
52,278
8,418
43,860 |
32,351
3,941
28,410
18,101
3,217
14,884
53,676
7,700
45,976 |
25,426
4,375
21,051
19,864
4,310
15,554
39,426
6,976
32,450 |
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AGENCY DIRECTOR(S) |
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During Examination Period: Mr. James Chipman (7/1/06-9/30/06); Mr. Ronald Messina (10/2/06-7/15/08); Mr. Steven Waggoner (Acting) (7/15/08-8/31/08) Currently: Mr. Louis Apostol |
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Some cases were closed between 105 and 1,814
days after the appeal was received
Some cases pending
for more than one year A three year backlog of cases were
pending at June 30, 2008 |
FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS NEED TO IMPROVE UPON THE TIMELINESS FOR HEARING APPEALS The Board did not allow for the speedy hearing of all appeals. The Board’s mission is to provide for the speedy hearing of contested appeals and resolve appeals in a timely fashion by impartial decisions based upon equity and the weight of the evidence as set forth in the Board’s findings, to establish clear, concise, accurate, and timely communications with the public, and to maintain a workforce that demonstrates the highest standards of integrity, efficiency, and performance. We tested 25 cases and noted the following: · 12 of 25 (48%) cases were closed during the examination period; however, it took between 105 and 1,814 days for the Board to process the appeals. · 10 of 25 (40%) cases were pending as of June 30, 2008. These cases had been received by the Board between 360 to 1,813 days earlier. Eight (80%) of these cases were pending for more than one year. Total appeals pending at year end were:
-
June
30, 2006 - 39,426
-
June
30, 2007 - 53,676
-
June
30, 2008 - 52,278 The number of cases pending at June 30, 2008 had increased 33% since June 30, 2006. Based on the amount of cases processed during fiscal year 2008, it would require almost three years to process the current pending cases at June 30, 2008. Board
management stated that the shortage of staff and loss of clerical personnel
has contributed to the Board’s inability to allow for speedy hearings. (Finding 1, pages 9-10) This
finding was first reported in 2004. We recommended that the Board continue its efforts to acquire the resources necessary to adequately address its responsibilities for the timely processing of all appeals. Board management accepted our recommendation and stated that they would continue look for ways to timely process all property tax appeals. (For previous Board response, see Digest Footnote #1.)
OTHER FINDING The other report finding pertaining to employee performance evaluations is reportedly being given attention by the Board. We will review progress toward implementing our recommendations in our next examination. ____________________________________ WILLIAM G. HOLLAND, Auditor General WGH:JAF:pp SPECIAL ASSISTANT AUDITORS De Raimo Hillger & Ripp were our special assistant auditors for this State compliance examination. Digest Footnote
#1 – Need to Improve Upon Timeliness
for Hearing Appeals – Previous Agency Response The
Board will continue to review procedures and staffing needs in an effort to
become more efficient and reduce processing time. The Board is considering rule changes to
require the filing of complete petitions initiating an appeal in order to
eliminate returns. The Board is also
considering proposed rule changes and a modification of internal procedures
to more promptly rule on extension requests and reduce the amount of time
parties have to submit evidence in support of their respective opinions of
the correct assessment of the property under appeal. |