OTC Audit List

The following was copied from the 2023 Performance Audit (Updated July 12, 2023)

Ratio Study

• Audit ~ Questions 1-3
  

Audit Question Pool

QP1 – Data Collection/Field Inspection Complete and Accurate
QP2 – Status of Visual Inspection Plan (VI plan)
QP3 – Status of VI Data Entry
QP4 – Sales File Maintenance
QP5 – Ownership Completely Mapped
QP6 – Municipal and School District Boundaries Maps
QP7 – Personnel Accreditation Requirements
QP8 – Caps and Freezes
QP9 – Personal Properties Penalty Assignment
QP10 – Most Current OTC Forms
QP11 – Soil Type Map for Agricultural Parcels
QP12 – Homestead Applications
QP13 – Cap Removal Year is Correctly Applied
QP14 – Abstract Presented Accurately and On Time
QP15 – Taxing Jurisdiction for Real and Business Personal
QP16 – Updated Trend Tables
QP17 – Ag Land Values Correctly Applied and Updated
QP18 – Parcel Splits Correctly Mapped and Valued
QP19 – Valuation Increase Notices Real and Personal
QP20 – Sold vs Unsold Properties
QP21 – Pertinent Ag Tables with Values in Use
QP22 – Excise Board Report