COUNTY OF SAN MATEO

Inter-Departmental Correspondence

County Manager's Office

DATE:

February 23, 2004

BOARD MEETING DATE:

March 2, 2004

TO:

Honorable Board of Supervisors

FROM:

John L. Maltbie, County Manager

SUBJECT:

Authorization to Review Confidential Sales and Use Tax Information

Recommendation
Adopt a Resolution:

1) Authorizing the County Manager, Controller and the County's contract sales tax auditor, Hinderliter, de Llamas & Associates, to access confidential sales and use tax records received from the State Board of Equalization; and

2) Authorizing the County Manager or the Controller to designate in writing to the State Board of Equalization other officers or employees of the County to examine confidential sales and use tax records.

Background and Discussion
The State Board of Equalization is restricted by statute from releasing confidential sales and use tax information to any persons except those officers, employees and contractors designated by County Board resolution. On September 25, 2001 your Board authorized Hinderliter, de Llamas & Associates to access sales and use tax records received from the State Board of Equalization in an effort to ensure that the County receives its share of taxes as well as provide trend analysis to assist in projections and estimates. The resolution also authorized the Assistant County Manager and the Controller to receive this information.

At this time, it is in the County's best interest to submit a new resolution to the State Board that authorizes the County Manager and the Controller to receive and review confidential sales and use tax information and further authorizes either to designate in writing to the State Board other County officers and employees that may receive and review such information. The new resolution also re-authorizes Hinderliter, de Llamas & Associates as it supercedes all previous authorizations adopted by the County.

Vision Alignment

The resolution to authorize County officers, employees and contractors to receive and review confidential sales and use tax information keeps the commitment to Responsive, Effective and Collaborative Government and goal number 20: Government decisions are based on careful consideration of future impact, rather than temporary relief or immediate gain.

Fiscal Impact
There is no Net County Cost in adopting the resolution. Funding for the agreement with Hinderliter, de Llamas & Associates is included in the Non-Departmental budget.

County Counsel has reviewed the resolution.

cc: Tom Huening, Controller