GrandJuryReport0304-Audit

AUDIT/FISCAL COMMITTEEAUDIT/FISCAL COMMITTEERafael Contreras, ChairGordon BjorklundDan DavisBrad KuiperLois LongGeorge Patrick 2003-2004 San Bernardino County Grand Jury Final Report AUDIT/FISCAL COMMITTEE The Audit/Fiscal Committee reviewed the following County departments: Assessor Auditor/Controller-Recorder Treasurer-Tax Collector The Audit/Fiscal Committee did not appoint subcommittees. The full committee was used on reviews and investigations of the above departments. The Committee reviewed one citizen complaint during the year. The findings and recommendations of the Audit/Fiscal Committee follow. 6 2003-2004 San Bernardino County Grand Jury Final Report ASSESSOR BACKGROUND Under California law the Assessor, an elected official, has the following basic responsibilities: • Locate, describe and identify ownership of all taxable property in the County • Establish a taxable value for all property subject to property assessment • List the taxable value of all property on the assessment roll • Apply all legal exemptions. The Assessor maintains current records on approximately 675,000 parcels of real property, 43,000 business property accounts and 33,000 other assessments. The Assessor also administers 17 different types of property tax exemptions. FINDINGS The Assessor’s Office has steadily improved each assessment process over the past several years due to an efficient ...