Connect lodging-tax samples to folios, exemptions, and source evidence

Review the folio as an evidence package

A hotel folio can span multiple pages and include room charges, adjustments, taxes, payments, and notes. The relevant audit evidence may also include exemption certificates, contracts, or supporting correspondence outside the folio itself.

GovAuditAI lets reviewers match the pages that belong to each sampled folio and inspect extracted text alongside page images. The assigned package becomes the basis for AI-assisted observations and the auditor’s subsequent decision.

Separate calculation questions from documentation gaps

A tax variance, an unsupported exemption, and a missing folio are different conditions. Treating them as one generic exception makes follow-up less precise. The review workspace separates verified amounts and facts from criteria, possible exceptions, and missing evidence.

Numeric values should be verified against extracted text and source pages rather than accepted from visual interpretation alone. Items with unclear calculations or incomplete support can be routed to additional review.

• Tie sampled ledger entries to folio identifiers
• Review tax status and exemption support
• Identify absent pages or supporting documents
• Draft focused document requests for unresolved items

Support local-government audit teams

The workflow is intended to reduce document handling and repetitive comparison, not to replace local ordinances, audit programs, or professional judgment. Audit teams define the criteria and remain responsible for conclusions and communication with taxpayers or lodging operators.

Exports and audit-trail fields help teams move reviewed results into their established workpapers, supervisory review, and reporting process.