What Do the Auditors Do?
Provide an independent assessment of whether City funded services and operations:
Are managed properly and in compliance with laws and regulations.
Achieve their objectives and desired outcomes.
Are being provided efficiently, economically and effectively.
Perform revenue audits and provide consulting services; and provide fraud prevention and detection training.
The elected City Auditor reports to and is accountable to the City of Berkeley voters. All audit reports issued by our office are performed in accordance with Government Auditing Standards, are presented to Council, and are available to the public.
Ann-Marie Hogan was elected Auditor of the City of Berkeley in December 1994.
Key Objectives for Fiscal Years 2014 & 2015
Performance Audit Division Key Objectives
- Provide reliable and objective reports and information about City programs and services.
- Help City staff improve their monitoring of program effectiveness and efficiency.
- Identify system improvements to reduce risks and avoidable costs.
- Identify opportunities for enhancing revenue collection and efficiencies.
- Provide City employees with training on their responsibility to avoid and report fraud, waste, and abuse of City resources.
- Actively work with departments and the City Manager to identify and remove barriers to successful implementation of audit recommendations.
Payroll Audit Division Key Objectives
- Replace the City’s paper-based timekeeping system with an electronic distributed time entry system. Eliminating time spent collecting and delivering time cards to City Hall will save time for City supervisors and eliminate unnecessary driving. Payroll errors should be reduced. Duplicative and labor-intensive systems for cost accounting (including grants accounting) might be reduced or eliminated.
- Work towards replacing the Sungard/HTE FUND$ payroll/personnel module. A new system should address FUND$ security flaws, grants and project tracking, and cumbersome and costly employee transaction processing and report writing.
- Reduce labor-intensive errors and re-work in citywide employee transactions. Recommend innovative solutions, applying Continuous Service Improvement techniques. Provide City staff with training and documentation to improve quality control over citywide data entry. Consider whether replacing FUND$ could reduce errors.
- Improve written documentation of existing systems and quality control procedures to help prepare for future staffing changes and system changes in Payroll Audit and citywide.
Association of Local Government Auditors (ALGA)