RD64 - Annual Report of Local Government Audit Findings: Enhanced 911 Special Tax Funds


Executive Summary:
The 2000 General Assembly passed legislation governing the local tax for enhanced 911 (E91 1) services. Section 58.1-3813.1 of the Code of Virginia allows any county, city, or town that has established or will establish an enhanced 911 service to impose a special tax on the consumers of the telephone services not to exceed $3 per month. The legislation requires a separate special revenue fund or separate accounting using a cost center and revenue accounting system for the E91 I tax revenues, if acceptable to the Auditor of Public Accounts.

The statute requires an annual audit, beginning July 1, 2000, of the E911 fund or cost center to ensure that the tax collected solely supports wire line public safety answering point (PSA-P) costs as defined in the legislation. We have included this requirement in our Audit Specifications: Counties, Cities, and Towns. We further required that any county, city, or town having any audit findings related to this matter provide us their information by November 30 of each fiscal year end. Our report on those findings for the fiscal year ended June 30, 2005, is below.