Which entity receives the annual report filed by the tax collector?

• A. Governing Body
• B. County Clerk
• C. State Auditor
• D. City Council

Answer: (A)

The key idea here is who holds the oversight and accountability role for tax operations. The annual report from the tax collector is provided to the governing body—the entity that has the authority to oversee the tax office, review revenues and expenditures, and make decisions about budgets and tax policies. This ensures transparency and gives policymakers the information they need to supervise public funds effectively.

Other options don’t fit as the official recipient. The county clerk handles records but isn’t the body charged with receiving and reviewing the tax office’s annual report for oversight. The state auditor reviews and audits the reports, but the auditor is not the recipient that receives the annual report for routine oversight. A city council is a form of governing body in many places, but the term governing body is the general recipient defined in governing statutes, making it the best fit.