| Internal Auditor |
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Contact Information , Office Hours
Functions , Department Responsibilities
FAQ's , Common Terms , History , Interesting Facts
Functions
Provides independent financial and operational audits
The Internal Auditor's Office provides County Council with professional and independent evaluations of County activities. The Internal Auditor, who is appointed by and reports to County Council, assists all members of management by furnishing analyses, appraisals, recommendations and comments resulting from operational reviews of activities. The Internal Auditor provides County Council and the County Administrator with an oversight ability for financial and operational matters when an independent viewpoint is desired or required.
This Office Does
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Provide independent analyses of a wide variety of County financial and operational activities, including: |
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Fuel accountability |
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Elected officials ' accountability |
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Department funds handling |
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County Detention Center inmate population |
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Council oversight of management actions |
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Accuracy of expenditures for General Obligation (GO) Bond and Certificate of Participation (COP) funds. GO bonds and COPs are debt instruments used to finance major expenditures and capital projects. |
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Perform unannounced audits throughout Charleston County Government |
This Office Does Not
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Provide federal or state income tax information or forms issued by the U.S. Internal Revenue Service or S.C. Department of Revenue and Taxation |
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Prepare the Charleston County Annual Financial Report (See Controller) |
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Provide information regarding property tax billings (See Auditor , Treasurer) |
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Frequently Asked Questions
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How are internal audits scheduled? |
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County Council's Audit Committee approves an Annual Audit Plan for the Internal Auditor's Office. The Annual Audit Plan may be amended during the year at the direction of the County Council's Audit Committee. The Director of Internal Audit schedules the audits. Departments may also request assistance by submitting requests to the County Administrator. |
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Who gets the results of internal audits? |
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Normally, the audited management, a Deputy County Administrator (if applicable), the County Administrator, the Audit Committee and County Council receive the results. Copies of all audit reports are also provided to the County's Legal Department Attorney and the County's external auditors. |
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What is the difference between the County Auditor , the Internal Auditor and the External Auditor? |
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The County Auditor is an elected official whose primary responsibility is to keep the County's tax records of real and personal property and to calculate individual property taxes to be paid each year. The Internal Auditor is an official appointed by County Council who is responsible for developing and executing a comprehensive audit program for the evaluation of management controls over County activities. The External Auditor is an independent audit firm contracted through the procurement process and selected by County Council to express an opinion on the annual financial statements prepared by County management. An annual external audit is required of counties by state law. |
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Common Terms
Accountability-- The quality of being answerable, explainable and responsible.
Ethics-- The principle of good and right behavior including integrity, character and honor.
Independent Analysis-- Audit work performed objectively and free from influence, guidance or control of others, resulting in impartial and unbiased judgments.
Internal Controls-- Measures taken by management to regulate performance in order to ensure accuracy, completeness and trustworthiness within the organization.
Unannounced Audit-- An internal audit conducted without disclosure of its start date.
History
On Oct. 16, 1984, County Council defined the function of the appointed position of Internal Auditor, saying, "The Internal Auditor serves at the pleasure of and reports directly to County Council ... will respond to the Finance Committee on a monthly basis and report to the County Council at least monthly and copy all reports to Council ... has the authority to look and go into any area he chooses."
In 1986, Council created an Audit Committee to receive, review and, if necessary, act upon drafts of audit reports issued by the Internal Auditor.
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Interesting Facts
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This office has a prepared briefing on "Violations of Public Trust" which is available for presentation to management. Its primary focus is fund-handling activities, but the briefing also discusses internal controls applicable to all activities. |
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A wide-range of County information is available through internal audits. The type of information varies depending on the subject. For specific information, contact the Internal Auditor's Office. |
Contact Information
Lonnie Hamilton, III Public Services Building
4045 Bridge View Drive, Suite B226
North Charleston, SC 29405
(843) 202-6673
(843) 202-6672 (Fax)
Office Hours
Monday-Friday
8:30 a.m.-5 p.m.
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