In the current Fiscal Year this office will visit at least 80 Hotels, Motels, Bed and Breakfasts, AirBNBs, and VRBOs for audit of Occupancy Taxes for Hamilton County, Cities of
Chattanooga, East Ridge and Collegedale. We will audit eight constitutional offices which include Circuit Court Clerk, Clerk & Master, Criminal Court Clerk,
County Clerk, Juvenile Court Clerk, Register, Sheriff and Trustee. We are working closely with Hamilton County's external auditors, Mauldin & Jenkins, LLC,
to perform audits of these eight offices. In addition, we will schedule audits of various government offices and programs, while being available to investigate
new issues that have arisen and remaining accessible to staff who need our technical assistance.
About Hamilton County's Internal Auditor Office
Our mission is to provide an independent and objective assurance of governmental activities designed to add value, improve operations and help achieve county-wide goals. The primary functions of the Internal Auditor's Office include audits of departments, offices, agencies, and programs which operate under the auspices of Hamilton County Government. Audits may include reviews of internal control and accounting systems, reviews of the efficiency and effectiveness of programs or activities, and compliance, performance and financial audits.
- Conduct timely internal audits and reviews while serving as a resource to Hamilton County Government and its constituents.
- Perform duties in accordance with the highest professional standards.
- Conduct external audits to ensure Hotel-Motel Taxes are collected and remitted properly.
- Minimize fraud, theft, waste and abuse of government funds through investigations, fraud hot-line tips, and other discovery methods.
- Ensure financial transactions are in compliance with State and Federal laws.
- Train and assist departments with necessary tools to understand business and financial tasks.
- Perform annual reporting of the County's Debt Service and the Cost of Housing inmates.
- Biennial reviews of Volunteer Fire Departments and Rescue Services.
- Internal control monitoring