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Washington State Auditor’s Office
Schedule of Audit Findings and Responses
Dated June 1, 2009

Finding: The King County Assessor’s Office does not have adequate procedures to ensure the validity of personal property tax refunds.

Cause of Condition: The county does not have sufficient policies to ensure personal property refunds are appropriate and supported.

County management did not re-evaluate the personal property tax refund policy and guidance provided to staff as the volume and associated refunds increased.

The state auditor examined four refunds that exceeded $100,000. The auditor found one refund lacked adequate support.

This refund at issue involved the taxpayer filing a personal property listing that added a significant amount of new equipment. This equipment had never been on any previous listing, and has not been reported on any subsequent listing. The refund petition included an amended listing without the new additions. The assessor states that after meeting with the taxpayer and reviewing all the information, the assessor removed the new additions from the assessment.

However, the State Auditor reports that during their fieldwork they spoke with the Personal Property Supervisor and Commercial Business Director about the refund discussed above. They were not notified or provided any documentation evidencing any such meeting with the taxpayer occurred.

The Assessor’s office states they do not agree that the validity of the personal property refund is questionable or without appropriate support.

The State Auditor recommends the Assessors’ office provide specific guidance and criteria to employees issuing personal property tax refunds. Furthermore, they recommend the Assessor establish internal controls and monitoring to ensure personal property tax refunds are appropriate and supported.

New Management at the Assessors’ Office is needed NOW!!
Bob Blanchard, a Certified Public Accountant, understands internal controls. He has vast experience in auditing and management. He will make sure procedures are in place to ensure assessments and refunds are equitable and fair. As Assessor, Bob Blanchard will review and sign off on any refunds that exceed $5,000.