Business licenses - june 2023
Released: June 2023
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We undertook this audit because the Office of Revenue implemented the ATLCore system during COVID-19 to streamline the business license application and tax collection processes. System failures and staffing reductions resulted in a backlog of business license applications and renewals and longer processing times, leading to complaints from business owners. This audit assesses policies, procedures, and practices to ensure controls are in place to administer the process consistently and in accordance with city code provisions..
Our recommendations to the Department of Finance Commissioner and to the Office of Revenue are to ensure that class rates are properly assigned within ATLCore and future systems, ensure that staff have access in the system, limited to that need to do their jobs, and continue efforts to fully staff the Revenue Compliance and Audit section to ensure Revenue audits and field inspections are conducted
- Revenue lacked the resources to carry out its enforcement activities.
- Code enforcement staff have not performed any analysis to ensure businesses are registered with the City of Atlanta, which impacts city's business license revenue.
- Some of Revenue's procedures may impact revenues.