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    Document Summary
    - Report Published -

    Report Document No. 63
    PUBLICATION YEAR 2007
    View PDF Version*

    Document Title
    Annual Report of Local Government Audit Findings: Enhanced 911 Special Tax Funds

    Author
    Auditor of Public Accounts

    Enabling Authority
    58.1-3813.1

    Executive Summary
    The 2000 General Assembly passed legislation governing the local tax for enhanced 911 (E911) 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 E911 tax revenues, if acceptable to the Auditor of Public Accounts.

    The statute in effect for fiscal year 2006 requires an annual audit of the E911 fund or cost center to ensure that the tax collected solely supports wireline public safety answering point (PSAP) costs as defined in the legislation. We 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, 2006, is below. Legislation affecting the telecommunications tax rate structure repealed these requirements effective January 1, 2007; therefore, we will not issue this report in the future.