A Review of the Organization and Operation of the State of California’s Major Revenue and Tax Collection Functions and Cash Management Activities

Report #71, April 1986


In this 1986 study, the Commission reviews the organization and operations of the state departments in charge of revenue collection and management. The report focuses on accountability, increasing revenues and the State’s cash management.

The Commission concludes that the current organization does not maximize opportunities to increase revenue flow for the State. As a result, the Commission supports the general concept of creating a single revenue and tax collection department, rather than continuing to have these functions split among several agencies. The report contains 37 findings and 35 recommendations, which include consolidating certain revenue and tax collection operations currently performed by state departments. The Commission also makes specific recommendations regarding a state run “lock-box” facility for remittance processing, cashiering operations, and mail collection and processing.