Letter of Authorization Examples for Tax Refund

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Letter of Authorization Examples for Tax Refund Powered By Docstoc
					                              Process Flow Guidelines
What is Process Mapping?
 Process Mapping is a workflow diagram to bring forth a clearer understanding of a process
 or a series of parallel processes.
Steps for Mapping a Process

 Establish the starting and ending points of the process.

 Identify the major activities included in the process.
 List the steps, activities and decision points that need to be charted on large Post-It notes.
 If the team is not sure about a step, mark it to be investigated later.
 Gather all documents, reports (first page only), forms, screen shots, etc. and assign them to
 each step. Keep copies of examples given by person explaining process.
 Put the steps in chronological order (note: some processes may be easier to start at the end
 and work backward)
 Input steps into the Process Flow Sheet. Use short descriptions to be used for the flowchart
 later. Details of each step will be documented on the Process Detail Sheets. Be sure to use
 Time New Roman 12 for all documentation.

 Assign flowchart symbols to each step.

 Create flowchart

 Review and revise if necessary.

Questions to be Answered for Each of the Steps


 Why is the step necessary?
 What happens during the step?
 Where is the step performed?
 When does the step happen?
 How often is the step performed?
 How long does it take to do the step?
 Are there ‘inputs’ to each step (i.e.manual preparation of documents, manual data entry,
 system generated information, information supplied from previous steps)?
 What are the outputs of each step (i.e. reports, correspondence,)?
 Who receives the output and how often is it generated?
 How is the output generated (i.e. system generated, manual)?
 How is the output stored (i.e. paper, system)?
Where is the output stored?
Is the step required by Statute? Regulation? Policy? (Identify by number)
                               Process Workflow Instructions
All fields on the process forms are numbered. Below are the definition and/or instructions
for each field.
                   1 Enter the name of the process.
                  1a Enter the tax type. For example Individual Income Tax.
                     Enter the page number and then how many pages total the document has
                   2 including any other documentation.
                   3 Enter the date the process was mapped.
                     Enter the name of the person interview and what area they are in. For
                   4 example John Smith - Individual Income Tax - Processing Area
                  4a Enter the Functional Area. For example Registration.
                     Define where the process begins. For example: Process begins once
                   5 taxpayer request registration.
                     Define where the process ends. For example: Process ends when taxpayer
                   6 is been sent a registration letter.
                   7 Enter the names of those who mapped the process.
                   8 Check whether this is the current or proposed process.
Process Symbols:

        9             Process Step - represents a simple process step.

       10             Decision - For use with questions

       11             Manual Operation - these steps can include the transportation of an item.
                      Represents the use of a paper document in the process. Acquire copies of
       12             this document when possible.
                      Data File - Indicates that information is in an electronic file. Be sure to
       13             document the file name/location if applicable

       14             Process Terminates - indicates the end of a process.

       15             Stored Data - indicates that data is stored. Please note location of data.
                      Manual Input - indicates that information is being input manually from a paper
       16             source.
                      Preparation - the organization of items before the process can continue. For
       17             example, stamping a file before scanning it in the system.
                      Only need to put the number of the symbol that represents this step. You can
                 18   copy/paste the symbol into the space if the team prefers that.
                 19   Indicates the order of the process steps
                      Use very short descriptions here. This name will be used in the flow chart and
                 20   links to the process detail sheet.
                      Use this space to write down all notes from the process mapping session.
                      Include everything from the Post-It notes as well if not already documented
                 21   somewhere else
                      Mark an "X" for any attachments for each step. Don't forget to mark the
                 22   attachment with the proper step number.


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                    Indicate how the step is required. Regs & Statutes need the corresponding
                    number typed into this space. If you do not know then flag and someone can
                 23 research. Don’t spend to much time researcing the regs.
                    Indicate who is involved in process. (E)mployee (M)anager (C)omputer
                 24 (A)gency
                 25 Business Rule: Use this area if a business rule applies to the step.




                    A business rule determine how a business operates ~ that is, rules that
                    prevent, cause, or suggest things to happen.
                    A business rule is intended to assert business structure to control or influence
                    the behavior of the Business.
                    They are Atomic: can’t be broken down any further without losing information
                    They are Unambiguous: have only one, obvious, interpretation
                    They are Compact: typically, a single short sentence
                    They are Consistent: together, they provide a unified and coherent description
                    They are Compatible: use the same terms/language as the rest of the
                    business model
                    A business rules can be a boundary, a test point, or it can be a control
                    checkpoint.
                    On its own, one business rule, statement may not look very impressive. It may
                    say something about the business that seems trite, obvious, and hardly worth
                    the trouble. Do not worry; this is a good thing. If it seems obvious, you have
                    cracked the most difficult problem: making the business logic understandable.




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                                                                                                             Process Flow Details
                                                                                                                                                           2. Page            1                  of                        4
1. Process Name                                                                                   1a. Tax Types: 054, 055, 056, 077 and 092
                                                                                                                                                           3. Date           6/26/2006
                                                                                                                                                           5. Process Begins
1. Registration                                                                 1a. Motor Fuels
                                                                                                                                                           Motor Fuels Tax: Application for dealers license submitted to Dept. of Revenue; Refund Permit: Submits
4. Person(s) Interviewed / Area Branch: Linda Benton and Brenda Banta
                                                                                                                                                           application and documentation for Refund Permit
4a. Functional Area: Motor Fuels
7. Process Charted By:    Linda Benton and Tim Greenwell                                                                                                   6. Process Ends
8a.                                                                                  8b.
Present                                                                              Proposed                                                                                                                                                                           24.
Method                                                                               Method                                                                                                                                                                         (E)mployee
            Current                                                                                                                                        Motor Fuels Tax: License number assigned and mailed; Refund Permit: Refund Permit issued or denied.
                                                                                                                                                                                                                                                                     (M)anager
                                                                                                                                                                                                                                                                    (C)omputer
                                                                                                                                                                                                                                                                      (A)gency
                                                Process Detail                                                                      22. Attachments                                      23. Step Required by:                                                      (T)Taxpayer
              19. Step
18. Symbol                20. Process Step                              21. Process Notes                     Documents           Reports           Form   Correspondence           Statute        Regulation     Policy               25. Business Rule
              Number
                          Submits Application for Motor Fuels Other documentation                                           Current
                          License, Financial Instrument, and includes Secretary of State                                    Licensed
                          other documentation                 Certificate of Authorization                                  Dealers
                                                              for out-of-state                                72A300        Report and
                   1                                          corporations and all                              and         Label Report                                                                                                                                T
                                                              companies are required to                       72A301        (for mass
                                                              submit a financial                                            mailings)
                                                              statement.
                          Review Application, Financial                 Review application to                                                                                                                              The financial instrument has
                          Instrument, and other                         make sure that they qualify                                                                                                                        to be written so that it covers
                          documentation                                 as a licensed motor fuels                                                                                                                          our five year statute period.
                                                                        dealer. The financial                                                                                                                              Our statute period for liquefied
                                                                        instrument must also meet                                                                                                                          petroleum is two years. The
                                                                        requirements. Motor fuels                                                                                    KRS                                   financial instrument required
                                                                        also verifies to see if a             72A300,                                                              138.210-                                to cover 3 months tax liability
                                                                        CRIS # exists. If one does            72A301,                                                              138.502,                                unless the dealer chooses the
                   2                                                                                                                                                                                                                                                    E
                                                                        not they take a copy of the             and                                                                  KRS                                   election which would then be
                                                                        motor fuels application and            72A303                                                              234.310-                                2 months tax liability. The
                                                                        send it to the Division of                                                                                 234.440,                                exception to this is liquefied
                                                                        Registration or registering                                                                                and KRS                                 petroleum which requires
                                                                        if applicable.                                                                                            224.60-145                               coverage for 4 months of tax
                                                                                                                                                                                                                           liability.

                          Can a License number assigned?
                   3                                                                                                                                                                                                                                                    A

                          Notify Taxpayer of Denial                     If the taxpayer requesting
                                                                        license does not qualify
                   4                                                    they are sent a letter                                                                     X                                                                                                    E
                                                                        denying their request.
                          Application and financial instrument
                          information entered into Motor
                   5                                                                                                                                                                                                                                                    E
                          Fuels system




                  Motor Fuels                                                                                                             5 of 12                                                                                                                   6/27/2011
                                                                                                                                                           2. Page            1                  of                        4
1. Process Name                                                                                   1a. Tax Types: 054, 055, 056, 077 and 092
                                                                                                                                                           3. Date           6/26/2006
                                                                                                                                                           5. Process Begins
1. Registration                                                                 1a. Motor Fuels
                                                                                                                                                           Motor Fuels Tax: Application for dealers license submitted to Dept. of Revenue; Refund Permit: Submits
4. Person(s) Interviewed / Area Branch: Linda Benton and Brenda Banta
                                                                                                                                                           application and documentation for Refund Permit
4a. Functional Area: Motor Fuels
7. Process Charted By:    Linda Benton and Tim Greenwell                                                                                                   6. Process Ends
8a.                                                                                  8b.
Present                                                                              Proposed                                                                                                                                                                           24.
Method                                                                               Method                                                                                                                                                                         (E)mployee
            Current                                                                                                                                        Motor Fuels Tax: License number assigned and mailed; Refund Permit: Refund Permit issued or denied.
                                                                                                                                                                                                                                                                     (M)anager
                                                                                                                                                                                                                                                                    (C)omputer
                                                                                                                                                                                                                                                                      (A)gency
                                                Process Detail                                                                      22. Attachments                                      23. Step Required by:                                                      (T)Taxpayer
              19. Step
18. Symbol                20. Process Step                              21. Process Notes                     Documents           Reports           Form   Correspondence           Statute        Regulation     Policy               25. Business Rule
              Number
                          Motor Fuels System generates                  This number is                                                                                                                                     When a taxpayer is licensed in
                          license number                                automatically assigned in                                                                                                                          gasoline and/or special fuels
                                                                        numerical order.                                                                                                                                   they are also registered for tax
                                                                                                                                                                                     KRS                                   type 077. Tax type 077 is for
                                                                                                                                                                                   138.210-                                Petroleum Storage Tank
                   6                                                                                                                                                                                                                                                    C
                                                                                                                                                                                   138.502,                                Environmental Assurance Fee
                                                                                                                                                                                     KRS                                   which has a fee on every
                                                                                                                                                                                   234.310-                                taxable gasoline and special
                                                                                                                                                                                   234.440,                                fuel gallon.
                                                                                                                                                                                   and KRS
                          License number mailed to taxpayer             Along with their license a                                                                                224.60-145
                                                                        copy of the statutes and
                   7                                                    applicable forms are sent                                                                                                                                                                       E
                                                                        to the taxpayer.

Refund
Permit
                          Completes and sends application               Other documentation                                                                                                                                Taxicabs and buses before
                          and other documentation                       required is a bond. This is                                                                                                                        they can apply for a refund
                                                                        required for the following                          72A135,                                                                                        permit number must have first
                                                                        refund permit types:                                72A067,                                                                                        met the stipulations in KRS
                   1                                                    Watercraft, Aviation Gas,                           72A065,                                                                                        138.446(1).                                  T
                                                                        City Suburban Buses,                                72A005,
                                                                        Nonprofit buses, Senior                             72A004,
                                                                        Citizen Transportation, and                         72A073, and
                                                                        Taxicabs.                                           72A071
                          Dept. of Revenue (DOR) reviews
                   2      application                                                                                                                                                                                                                                   E




                  Motor Fuels                                                                                                             6 of 12                                                                                                                   6/27/2011
                                                                                                                                                           2. Page            1                  of                        4
1. Process Name                                                                                   1a. Tax Types: 054, 055, 056, 077 and 092
                                                                                                                                                           3. Date           6/26/2006
                                                                                                                                                           5. Process Begins
1. Registration                                                                 1a. Motor Fuels
                                                                                                                                                           Motor Fuels Tax: Application for dealers license submitted to Dept. of Revenue; Refund Permit: Submits
4. Person(s) Interviewed / Area Branch: Linda Benton and Brenda Banta
                                                                                                                                                           application and documentation for Refund Permit
4a. Functional Area: Motor Fuels
7. Process Charted By:    Linda Benton and Tim Greenwell                                                                                                   6. Process Ends
8a.                                                                                  8b.
Present                                                                              Proposed                                                                                                                                                                           24.
Method                                                                               Method                                                                                                                                                                         (E)mployee
            Current                                                                                                                                        Motor Fuels Tax: License number assigned and mailed; Refund Permit: Refund Permit issued or denied.
                                                                                                                                                                                                                                                                     (M)anager
                                                                                                                                                                                                                                                                    (C)omputer
                                                                                                                                                                                                                                                                      (A)gency
                                                Process Detail                                                                      22. Attachments                                      23. Step Required by:                                                      (T)Taxpayer
              19. Step
18. Symbol                20. Process Step                              21. Process Notes                     Documents           Reports           Form   Correspondence          Statute         Regulation     Policy               25. Business Rule
              Number
                          Can a Refund Permit Number be                 (Using social security and                                                                                                                         Refund permit number is
                          issued?                                       FEIN numbers with the                                                                                                                              made up of a 1 digit prefix
                                                                        current special fuels permit                                                                                                                       (see attached) designating the
                                                                        system is the only way to                                                                                                                          type of permit, with nine digit
                                                                        track the individuals and                                                                                                                          number which is generally the
                                                                        companies. Due to privacy                                                                                                                          taxpayers social security
                                                                        and identity theft certain                                                                                                                         number, federal identification
                                                                        entities want to get away                                                                                                                          number, or could be
                                                                        from using these numbers.                                                                                                                          generated and followed by a 2
                   3                                                    Motor fuels tax section                                                                                                                            digit suffix. A suffix is                    A
                                                                        would like in the future to                                                                                                                        generally 00 for new permits
                                                                        have a generated number                                                                                                                            (Ex. of other suffixes 01, 02,
                                                                        that they could still track                                                                                                                        03 would be for a taxpayer
                                                                        the entity).                                                                                                                                       that has the same FEIN but
                                                                                                                                                                                                                           different locations). Another
                                                                                                                                                                                                                           suffix is 99 and this is used
                                                                                                                                                                                                                           when you have a permit type
                                                                                                                                                                                                                           change.
                          Is Additional Information Needed?
                   4                                                                                                                                                                                                                                                    A
                          Send Denial Letter
                   5                                                                                                                                                                                                                                                    E
                          Submit additional information
                   6                                                                                                                                                                                                                                                    T
                          Input taxpayer information into               Before it is mailed out the
                          Word Document (This is their                  supervisor signs the
                   7      Refund Permit)                                document giving approval                                                                                                                                                                        E
                                                                        for the refund permit
                                                                        number.
                          Input taxpayer information into
                          another Word Document (This is a
                   8                                                                                                                                                                                                                                                    E
                          memo that is sent to Division of
                          Operations)
                          Permit mailed to Taxpayer
                   9                                                                                                                                                                                                                                                    E
                          Memo is sent to Division of
                  10      Operations for processing                                                                                                                                                                                                                     E


                  Motor Fuels                                                                                                             7 of 12                                                                                                                   6/27/2011
                                                                                                                                                           2. Page            1                  of                        4
1. Process Name                                                                                   1a. Tax Types: 054, 055, 056, 077 and 092
                                                                                                                                                           3. Date           6/26/2006
                                                                                                                                                           5. Process Begins
1. Registration                                                                 1a. Motor Fuels
                                                                                                                                                           Motor Fuels Tax: Application for dealers license submitted to Dept. of Revenue; Refund Permit: Submits
4. Person(s) Interviewed / Area Branch: Linda Benton and Brenda Banta
                                                                                                                                                           application and documentation for Refund Permit
4a. Functional Area: Motor Fuels
7. Process Charted By:    Linda Benton and Tim Greenwell                                                                                                   6. Process Ends
8a.                                                                                  8b.
Present                                                                              Proposed                                                                                                                                                                           24.
Method                                                                               Method                                                                                                                                                                         (E)mployee
            Current                                                                                                                                        Motor Fuels Tax: License number assigned and mailed; Refund Permit: Refund Permit issued or denied.
                                                                                                                                                                                                                                                                     (M)anager
                                                                                                                                                                                                                                                                    (C)omputer
                                                                                                                                                                                                                                                                      (A)gency
                                                Process Detail                                                                      22. Attachments                                      23. Step Required by:                                                      (T)Taxpayer
              19. Step
18. Symbol                20. Process Step                              21. Process Notes                     Documents           Reports           Form   Correspondence          Statute         Regulation     Policy               25. Business Rule
              Number
                          Division of Operations performs       Division of Operations
                          data entry of information into system enters this information into
                                                                the Viking system and
                  11                                            transmits to COT. (See                                                                                                                                                                                  A
                                                                Attachments for more
                                                                details on what COT does)

                          Motor Fuels performs a weekly                 Motor Fuels Tax Section
                          upload                                        performs a weekly upload
                                                                        of the information into the
                  12                                                    system. This is generally                                                                                                                                                                       E
                                                                        performed on Friday
                                                                        afternoon at 4:45 pm.




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Description: Letter of Authorization Examples for Tax Refund document sample