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• 510 Report - Accounts Receivables Report: This report reflects the most accurate <br /> delinquency as of December 9, 2021. The data set contained 13,871 unique parcels. <br /> o This report includes the delinquent tax owed by parcel number. <br /> *510 file includes 2021 data.316 file omits 2021 data. <br /> <br />Auditing Standards <br /> • Was mindful of opportunities to improve <br /> • Was mindful of any fraud, waste, and abuse throughout the audit <br /> <br />We conducted this performance audit in accordance with generally accepted government auditing <br />standards. Those standards require that we plan and perform the audit to obtain sufficient, <br />appropriate evidence to provide a reasonable basis for our findings and conclusions based on our <br />audit objectives. We believe that the evidence obtained provides a reasonable basis for our <br />findings and conclusions based on our audit objectives. <br /> <br />7 P a g e <br />