DOR Audit Program
The results below show how well Revenue’s audit process met respondents’ expectations in audits of sales and use tax, corporate income tax, and unemployment compensation tax. Audit quality survey results continue to show that Revenue meets or exceeds taxpayers’ expectations on most measures. Revenue is pursuing initiatives enhancing the use of electronic review of certain taxpayer records to assist auditors, drive down costs, reduce the length of time needed to conduct audits, and decrease disruptions to the taxpayer’s business.
| Sales & Use Tax and Corporate Income Tax Audits: | Exceeded Expectations | ||
|---|---|---|---|
| 2005-2006 | 2006-2007 | Change | |
| Promptness of the auditor in keeping appointments | 62% | 64% | 2% |
| Lack of disruptions to your business by the auditor | 65% | 71% | 6% |
| Length of time to conduct the audit | 61% | 63% | 2% |
| Professionalism of the auditor | 80% | 80% | 0% |
| Auditor’s knowledge of the audit/tax laws | 71% | 70% | -1% |
| Education you received about Florida’s tax laws | 56% | 60% | 4% |
| Auditor’s explanation of any proposed adjustments | 64% | 68% | 4% |
| Auditor’s explanation of your appeal rights | 59% | 6% | 1% |
| Your overall audit experience | 76% | 73% | -3% |
| Unemployment Tax Audits: | Exceeded Expectations | ||
|---|---|---|---|
| 2005-2006 | 2006-2007 | Change | |
| The auditor’s cooperation in scheduling the audit at a mutually agreeable time and place | 69% | 70% | 1% |
| The explanation, prior to the audit, of the purpose of the audit | 57% | 58% | 1% |
| The explanation of the records needed to complete the audit | 60% | 61% | 1% |
| Lack of disruptions to your business by the auditor | 71% | 71% | 0% |
| Professionalism of the auditor | 82% | 82% | 0% |
| The explanation of the audit findings upon completion of the audit | 70% | 71% | 1% |
| Your overall audit experience | 76% | 76% | 0% |
Tax Education Seminar Satisfaction Survey
To ensure quality service is being provided to taxpayers, the Taxpayer Education Seminar Satisfaction Survey was designed to gather feedback and input from taxpayers attending Revenue tax seminars. This tool is being used to identify taxpayer educational needs and to develop new and revised tax training materials.
| Survey Question | July 2005 - June 2007 | ||
|---|---|---|---|
| Exceeded Expectations | Met Expectations | Fell below Expectations | |
| Education you received about Florida’s tax laws | 62% | 38% | 0% |
The following table contains the survey results from our web site. Visitors self-select the survey and answer a variety of questions. Here is a sample:
| Web Site | Yes | No | Don’t know/Not sure |
|---|---|---|---|
| Did your visit to our web site eliminate your need to call, write, e-mail, or visit a DOR service center? | 36% | 51% | 13% |
The following three tables contain data from customer contact feedback surveys, called "Tell Us What you Think" cards, issued in the service centers from October 2006 - April 2007. Respondents are taxpayers who visited the service center for assistance.
| How long did you wait to get assisted? | <5 min. | 5-9 min. | 10-14 min. | 15+ min. |
|---|---|---|---|---|
| 84% | 11% | 3% | 2% | |
| Yes | No | |||
| I was assisted soon enough to meet my needs | 99.5% | 0.5% | ||
| I was provided information that was clear enough to understand | 99.6% | 0.4% | ||
| I was provided information that met my needs | 99.7% | 0.3% | ||
| I was assisted in a professional manner | 99.8% | 0.2% | ||
| My question or issue was resolved | 99.2% | 0.8% | ||
| Overall, how satisfied were you today? | Dissatisfied | Neither | Satisfied | |
| 0.6% | 0.3% | 99.1% | ||
The following data is from an Internet survey where taxpayers who receive a Revenue publication choose to answer the survey.
| Yes | No | |
|---|---|---|
| Was the publication provided soon enough to meet your needs? | 84% | 16% |
| Was the publication written clearly enough to understand? | 86% | 14% |
| Did the information in the publication meet your needs? | 89% | 11% |
Revenue Collection Summary
| Actual Deposits | ||||||
|---|---|---|---|---|---|---|
| General Revenue Sources | 2002-03 | 2003-04 | 2004-05 | 2005-06 | 2006-07 | |
| 1 | Sales and Use Tax | $16,670.1 | $18,420.1 | $20,572.1 | $22,814.4 | $22,854.6 |
| 2 | Communications Services Tax | 2,004.2 | 2,058.6 | $2,210.7 | $2,338.5 | $2,420.8 |
| 3 | Corporate Income and Excise Tax | 1,226.9 | 1,345.8 | $1,736.9 | $2,405.9 | $2,442.5 |
| 4 | Documentary Stamp Tax | $2,022.3 | $2,667.4 | $3,414.6 | $4,105.4 | $3,064.5 |
| 5 | Insurance Premium Tax | $510.9 | $573.1 | $609.0 | $685.8 | $785.9 |
| 6 | Intangible Tax B & D (annual) | $346.2 | $261.7 | $291.3 | $187.9 | $40.0 |
| 7 | Intangible Tax C | $460.5 | $583.3 | $679.1 | $891.3 | $726.7 |
| 8 | Estate Tax | $558.9 | $383.0 | $324.7 | $71.3 | $43.4 |
| 9 | Severance Tax - Oil & Gas | $5.3 | $6.8 | $7.9 | $9.3 | $9.4 |
| 10 | Severance Tax - Solid Mineral | $41.4 | $37.3 | $50.8 | $46.5 | $36.5 |
| 11 | Audit Clearing Account | $173.1 | $184.5 | $120.2 | $111.1 | $129.2 |
| 12 | Warrant Clearing Account | $30.3 | $11.7 | $4.9 | $1.0 | $0.5 |
| 13 | GR Sources - Refunds | -$391.4 | -$371.3 | -$293.6 | -$317.9 | -$335.3 |
| Subtotal: General Revenue | $23,658.7 | $26,162.0 | $29,728.6 | $33,350.4 | $32,218.6 | |
Other Tax Sources |
||||||
| 14 | Governmental Leasehold Tax | $1.3 | $1.1 | $1.5 | $1.0 | $0.5 |
| 15 | Fuel-Related Taxes and Fees | $2,937.8 | $3,095.8 | $3,221.0 | $3,379.3 | $3,167.9 |
| 16 | Gross Receipts Tax - Utility | $403.6 | $445.6 | $475.8 | $562.4 | $603.1 |
| 17 | Solid Waste Return Taxes | $164.1 | $166.4 | $184.1 | $188.7 | $185.7 |
| 18 | Warranty Fee (Lemon Law) | $8.2 | $4.6 | $2.5 | $2.3 | $2.3 |
| 19 | Miscellaneous | $5.7 | $5.5 | $5.9 | $6.0 | $9.4 |
| 20 | Other Sources - Refunds | -$48.3 | -$60.3 | -$36.9 | $2.0 | -$57.2 |
| 21 | Unemployment Tax ** | $680.0 | $935.3 | $1,159.5 | $1,244.2 | $1,047.4 |
| Total DOR Administered Taxes | $27,811.1 | $30,755.9 | $34,742.1 | $38,736.1 | $37,177.5 | |
| Annual Percent Change | 10.6% | 13.0% | 11.5% | -4.0% | ||
| Growth over 5 years | 33.7% | |||||
Distributions |
||||||
| General Revenue | $18,365.2 | $20,085.9 | $22,977.8 | $25,149.0 | $24,298.3 | |
| State Trust Funds | $4,031.7 | $4,431.4 | $4,862.6 | $6,172.9 | $6,038 | |
| Local | $4.727.8 | $5,229.2 | $5,699.8 | $6,250.8 | $6,357.5 | |
| $27,124.7 | $29,746.5 | $33,540.2 | $37,572.7 | $36,694.0* | ||
| GTA Total Authorized FTE (June) | 2,512 | 2,412 | 2,411 | 2,411 | 2,377 | |
| Annual Percent Change | -4.0% | 0.0% | 0.0% | -1.4% | ||
| Change over 5 years | -5.4% | |||||
Where the Money Comes From
Total does not equal 100% due to rounding.
Where the Money Goes
Budget Year 2006-07
General Revenue
* Previous annual reports have shown distributions of state revenue shared with the local governments. The distributions in this report reflect both state and locally imposed revenues administered by the Department and distributed to local governments.
Child Support Enforcement Summary
| 2002 | 2003 | 2004 | 2005 | 2006 | |
|---|---|---|---|---|---|
| Child Support Cases** | |||||
| Cases with no court order in effect | 256,729 | 228,363 | 227,676 | 222,815* | 191,245 |
| Cases with court order in effect | 410,809 | 436,699 | 461,185 | 497,576* | 555,430 |
| Total cases | 667,538 | 665,062 | 688,861 | 720,391* | 746,675 |
| Collections (in millions)** | |||||
| Total received | $870.5 | $964.8 | $1,072.2 | $1,159.2* | $1,253.8 |
| Dollars received through income deduction orders | $425.1 | $458.3 | $618.3 | $688.0 | $787.2 |
| Paternity Establishment*** | |||||
| Children born out of wedlock in this state for whom paternity was established during the year | 62,519 | 72,149 | 76,626 | 87,831 | 89,487 |
| Percentage of children with paternity established | 80.1% | 89.4% | 92.5% | 99.9% | 99.2% |
* Corrected from previously published figures
** Reported on state fiscal year basis (July-June).
*** Reported on federal fiscal year basis (October-September).
Property Tax Administration Summary
| 2002 | 2003 | 2004 | 2005 | 2006 | |
|---|---|---|---|---|---|
| Just values of Florida real, personal, and centrally assessed property | $1.23 Trillion | $1.39 Trillion | $1.58 Trillion | $1.90 Trillion | $2.40 Trillion |
| (Percentage increase over previous year) | 11.3% | 12.2% | 14.0%* | 20.4%* | 28.7% |
| Real property assessment differential value of homestead capped parcels | $80.36 Billion | $117.89 Billion | $165.14 Billion | $246.46 Billion | $404.47 Billion |
| (Percentage increase over previous year) | 68.6% | 46.7% | 40.1% | 49.2%* | 64.1% |
| Value of $25,000 homestead exemption to Florida taxpayers | $99.51 Billion | $101.97 Billion | $104.57 Billion | $106.8 Billion | $108.9 Billion |
| (Percentage increase over previous year) | 2.8% | 2.5% | 2.6%% | 2.2%* | 2.0% |
| Property taxes levied by counties, cities, school boards and other taxing districts | $17.77 Billion | $20.36 Billion | $22.47 Billion | $25.69 Billion | $30.4 Billion |
| (Percentage increase over previous year) | 6.2% | 14.6% | 10.4% | 15.5% | 18.4% |
* Corrected from previously published figures
Source publication: 2006 Florida Property Valuations & Tax Data
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