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1.4 PROCEDURES <br />MRC's revenue enhancement audit procedures are summarized as follows: <br />■ Meet with City's designated staff to review service objectives and <br />scope, MRC workplan schedule, public relations and logistical <br />matters; MRC will also establish an appropriate liaison with the <br />City's coordinator and define logical checkpoints for reviewing <br />progress <br />■ Review applicable provisions of the City's municipal code and <br />ordinances adopted by the City <br />■ Physically canvass and evaluate the revenue generating elements of <br />the City's economic base, such as the land parcels, major buildings, <br />commercial, industrial, institutional and governmental users <br />■ Represent the City for the purpose of examining records pertaining <br />to business license tax, documentary transfer tax, franchise fees, <br />property tax (to include tax increment for the RDA) sales/use tax, <br />transient occupancy tax and utility users tax in order to identify and <br />confirm errors/omissions that are resulting in deficient payment to <br />the City <br />■ For each error/omission identified and confirmed, prepare <br />documentation to substantiate and facilitate recovery of revenue due <br />from prior periods (plus applicable interest and penalties) and <br />prevent recurring deficiencies in current and future years <br />■ Prepare and forward to the appropriate parties "date of knowledge" <br />requests for corrective action and revenue recovery <br />■ Meet with designated City official(s) as necessary to review and <br />discuss our findings and recommendations <br />■ Provide additional assistance as necessary to support the City in <br />recovering and preventing tax deficiencies <br />5 <br />