Background In May 2012, OMB embarked on performing an independent risk assessment and internal Controls and Performance Audit of DOR. This initiative related to concerns that arose over the Organization’s information technology (IT) systems and financial operations after two significant financial errors were discovered. DOR is the state entity that collects and accounts for the majority of general fund tax revenues for the State of Indiana (the “State”). DOR is responsible for assessing and collecting the taxes and transferring them into proper funds so that they may be utilized by the State and, when required, local governments as prescribed by statute. It is also responsible for managing taxpayer accounts and for generating reports that are utilized to distribute certain local revenues, such as local option income taxes (LOITs), food and beverage, auto rental, professional sports development areas, etc., back to local governments.
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