Office of the City Auditor

 City of Berkeley
City Auditor Ann-Marie Hogan 
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Good News:  Housing Department has systems in place to monitor federal Recovery Act dollars
Our recent audit of the Housing and Community Services Department found they are well prepared to ensure proper oversight of the American Recovery and Reinvestment Act (ARRA) funds. This is the first audit we have issued with no findings or recommendations for improvement.
We commend the Director of Housing and her staff, who have prepared the Department to meet the complex requirements of the Recovery Act. Our report, Recovery Act Readiness: Housing is Prepared to Meet Funding Requirements is the last information item on the April 20 Council agenda (click the name of the report to read).  
Ideas for the Fiscal Year 2011 Audit Plan?  Click here to submit your ideas  Have you ever wanted to know:
  • How long it takes for the City to respond to an emergency medical call?
  • Why some City streets are so bumpy?
  • Whether City staff could work more efficiently?
The City Auditor's office has answered these questions and more in our performance audits. Right now, we'd like some help from you in deciding what questions to answer in the new fiscal year. We're looking for ideas for audits that can lead to:
  • Improved service delivery (quality of service)
  • Fraud avoidance and risk avoidance (protection of City assets and public trust)
  • Lower costs or better collection of revenues (efficiency)
Berkeley's Budget Update  
Berkeley's General Fund revenue shortfall for the current year is $3.7 million, and some special funds are also declining. See 5 p.m. Council work session on March 9 and 5 p.m. Council work session on Budget and Workers' Compensation on May 4.   

Other FY2010 Reports

City Auditor's Proposed Budget Cuts FY2011
"It is a fundamental principle of budgetary/cost accounting that a 20% increase in operating staff would not require a 20% increase in fiscal services.  Conversely, a 20% cut in operating staff would not reduce workload in support and oversight functions by 20%."  
Over $38,000 in Duplicate and Over Payments Recovered
Audit work is credited for recovering $23,000 in duplicate and overpayments, and $15,163 in City refunds and credits.
Business License Tax Program Audit Report 
A total of $170,577 was collected from Business License Tax audits in FY2009.  
Click to See Report
Public Works Contract Monitoring: Risk of Overpayments / Lack of Inventory Controls 
Clarification of contract terms and conditions, and development of procedures to monitor contract compliance is needed.  
Click to See Report
Fiscal Responsibility and Outstanding Audits:  Policies, Problems, and Solutions
Outstanding audit recommendations involve key internal control elements.  Click to See Report
Council discussed the budget at a special council meeting held on February 9 at 5 p.m. 
City Auditor's Annual Report for Fiscal Year 2009 
2009 audit work shows that the City Manager agreed with 97% of our recommendations and agreed to take action.  Click to See Report 
2009 Peer Review:  Audit of the City of Berkeley's Auditor's Office
Who audits the auditors?  Our office was found to be in full compliance with Generally Accepted Government Audit Standards issued by the Comptroller General of the United States.   Click to See Report
Links to other FY2010 audit reports:
Auditors Speak Out on Budgets
Berkeley and Oakland City Auditors discuss across the board cuts and responsible budgeting. 
Thank you for your continued support for our work to help Berkeley deliver services in a more efficient, effective, and equitable way.  Please contact me at (or at 981-6750) with your questions, comments, and ideas for the audit plan.  I look forward to hearing from you.
Ann-Marie Hogan, City Auditor
City of Berkeley 
Good News
from the City Auditor 
April 2010 
City Auditor Ann-Marie Hogan
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