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Lodging Tax Audit Fiscal Office January 1, 2022 – June 30, 2022

Report Details

Report Description: 
The Department of Internal Auditing (DIA) conducted an audit of the Lodging Tax Office for the period January 1, 2022 to June 30, 2023. The main objective was to assess the adequacy, completeness, and accuracy of the Lodging tax (a.k.a. Bed Tax) processes from registration to disbursal and usage of funds. This included processes related to monitoring of tax filings, payments, reconciliations, proper disbursement of monies collected, oversight of monies usage after disbursal, and audits of taxpayers. Audit procedures disclosed internal control weaknesses and areas of potential process improvement related to: incomplete or outdated policies and procedures, lack of approval on monthly reconciliations, monitoring to ensure proper taxpayer registration, governance oversight of the use of Bed Tax monies, lack of review of journal entries for the transfer of monies, and increased compliance assurance through increased audit coverage.
Short / Alternative Report Title: 
Lodging Tax Audit
Date Issued: 
Friday, January 12, 2024
Agency Reviewed / Investigated: 
United States
Cuyahoga County
Type of Report: 
Professional Standard: 
IIA's Red Book - International Standards for the Professional Practice of Internal Auditing

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