Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 6924.517. Audit and evaluation

(1) Determine the extent to which income tax revenue losses have been minimized or eliminated by the implementation of uniform collection standards and a countywide income tax collection system.

(2) Determine whether consolidated collection and standardized withholding and remittance of local income taxes as required in section 512   1 has simplified the system, reduced fragmentation and reduced the burden of withholding, remitting and distributing the local income tax for employers.

(3) Determine if tax compliance is simpler, easier, fairer and less time-consuming for taxpayers.

(4) Determine whether the tax collection system under this chapter is more efficient than the prior system.

(5) Determine if tax collection committees are exercising their powers and duties under section 505   2 effectively.

(6) Determine the extent to which cooperation and coordination exists among tax officers and tax collection districts.

(7) Determine whether authorized investments under section 509(a)(6)   3 and the bonding requirements under section 509(d) provide sufficient protection to income tax collections.

(8) Determine whether nonresident and resident taxes are being properly distributed among tax collection districts within this Commonwealth and to political subdivisions within each tax collection district.

(9) Determine whether the reporting, audit, accountability, transparency and oversight requirements for taxes collected, distributed and administered in this chapter are adequate and being met within and among tax collection districts.

(10) Determine if the appeals boards created under section 505(j) are impartial, fair and effective.

(11) Determine whether the penalties against tax officers under section 510   4 are effective and the extent to which tax officers are in compliance with the rules and regulations required by this chapter, and identify any tax officers that are in substantial noncompliance with these rules and regulations.

(12) Determine whether the agreements under section 509(g) have been approved by the Department of Revenue and each tax collection district, and that the exchange of information is reciprocal, timely and useful.

(13) Determine whether the interest, penalties and fines under section 509(i) and (j) are appropriate and adequate.

(14) Recommend needed improvements to the system.