CITY OF SAN MATEO
CITY OF SAN MATEO
Agenda Report
City Hall
330 W. 20th Avenue
San Mateo CA 94403
www.cityofsanmateo.org
Agenda Number: 7 Section Name: {{section.name}} Account Number: 10-2021 File ID: {{item.tracking_number}} TO: City Council
FROM: Alex Khojikian, City Manager
PREPARED BY: Finance Department
MEETING DATE: January 21, 2025
SUBJECT:
Examination of Sales or Transactions and Use Tax Records – Approval RECOMMENDATION:
Adopt a Resolution to authorize Hinderlighter de Llamas and Associates to examine sales or transactions and use tax records for all sales and transactions and use taxes.
BACKGROUND:
The Finance Department has contracted with MuniServices, LLC for several years to provide for the examination and audit services for all sales and transactions and use taxes. These services ensure that all sales and transactions and use revenues are appropriately calculated, collected, and received by the City of San Mateo. Since sales tax data is confidential, the City must formally delegate this authority to a third party via a Resolution that it files with the California Department of Tax and Fee Administration (CDTFA). In December 2024, the Finance Department entered into a new agreement with Hinderlighter de Llamas and Associates to provide examination and audit services for all sales and transactions and use taxes. As a result, the City must file a new Resolution with CDTFA to formally delegate this authority to Hinderlighter de Llamas and Associates and allow them to access our records as the new third-party examiner.
BUDGET IMPACT:
There is no budgetary impact related to this Resolution. The services are the same as the services provided by MuniServices LLC.
ENVIRONMENTAL DETERMINATION:
This Resolution to authorize examination of sales or transactions and use tax records is not a project subject to CEQA, because it consists of a government fiscal activity which does not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment. (CEQA Guidelines Section 15378(b)(4).)
NOTICE PROVIDED
All meeting noticing requirements were met.
ATTACHMENTS
Att 1 – Proposed Resolution
STAFF CONTACT
Abby Veeser, Deputy Director
[email protected]
(650) 522-7102