Treasury Special Project - TIF and Business License
- Jun 24, 2025
- 2 min read
Why the Office of the City Auditor (OCA) did this project
The Office of City Auditor (OCA) was requested by the Treasury Department to assist with a special project focused on reviewing sales tax remittance data for the City’s Tax Increment Financing (TIF) Districts and analyzing business license information. The objectives were to create analytics that generate comprehensive reports in both areas and develop training for Treasury staff to be able to analyze data and prepare similar reports in the future.
Project Scope
Analyze TIF Sales tax data from March 2024 through February 2025, obtained from the Oklahoma Tax Commission.
Analyze Business license data from calendar years 2023–2024, sourced from City records.
Develop training guide for monitoring and reporting sales tax remittance data and analyzing business license information.
How OCA did this project
Project procedure included:
Develop an ACL (Audit Command Language) script to produce an Excel file summarizing each business’s license and sales tax history. Generate report identifying businesses with expired licenses, lacking sales tax history, and sales tax remittance gaps exceeding three months.
Develop an ACL script to generate a file for the GIS department, enabling the geocoding of business addresses and the assignment of each business to a specific TIF district. Use the same script to compile sales tax remittance data and calculate total remittances for each TIF district.
Prepare a detailed user manual to serve as a step-by-step guide for Treasury staff to independently replicate both reports in the future.
Key Observations
OCA will provide training and 1:1 instruction to Treasury staff first quarter of fiscal year 2026 to ensure they understand the user manual developed by OCA and receive sufficient guidance to be able to internally monitor sales tax remittance and business licensing data and generate future reports as required.