These departments are responsible for license application approvals, or disapproval when their criteria for licensing is not met. The Director of Finance, as owner of OL data, directs MIS to allow individual users access to the data. The MIS Manager monitors and controls security over the HTE system. A department manager may request employee access to OL data using either e-mail requests or service request documents. The business license tax system includes a number of internal control measures that are meant to protect and enhance City resources.
Internal controls are present in both the manual and electronic processes.
Our evaluation showed that additional measures will be needed to address weaknesses in the internal control system. Additional controls will provide an adequate system of internal control for the business license system. Management has prepared action plans to address audit findings with implementation dates through December 31, 1999. Information furnished on the business license application has been accorded confidentiality by the SMC and is required to be appropriately protected. City of Stockton employees who have access to confidential OL data have not been required to read and sign a nondisclosure document.