INTERNAL AUDIT

Internal Audit is responsible for conducting independent reviews to determine that: 1) events, transactions, adjustments, and processing procedures are established, authorized, and maintained in accordance with laws, regulations, contracts and management's policy; 2) transactions are accounted for economically, efficiently processed, accurately and promptly recorded, and properly reported; 3) recorded balances are periodically substantiated and evaluated; and 4) city assets and key forms, records, and files are properly safeguarded, and access thereto appropriately restricted. In addition, Internal Audit is responsible for conducting field audits of businesses responsible for remitting resort taxes and telecommunications to the City. Audits are accomplished to determine compliance to the City ordinance and may result in assessment of additional taxes, penalties, and interest.

Resort Tax 
Annual Risk Assessment
Annual Finance Committe Report 

Internal Audit Reports by:
 Fiscal Year:
      FY 2012/13  
      FY 2011/12
      FY 2010/11
      FY 2009/10
      FY 2008/09
      FY 2007/08

 Audit Area Category:
      Administrative Support Services 
      Economic Development & Cultural Events       
      Operations
      Public Safety
      Non-Profit Organizations