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 2016 & 2017
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, remove manual processes, eliminate redundancies, and ensure validity and accuracy of data.
- Identify policies, practices, and procedures that will help the City achieve its objectives and goals, avoid unnecessary costs, enhance revenue collection, and provide excellent customer service.
- Train City employees 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 manual timekeeping system with a state of the art electronic time and attendance reporting system. Time entry software will: improve tracking cost and labor distribution; reduce employee time reporting errors and time supervisors need to verify hours reported; and eliminate the cost of storing paper time cards. Accounting for grants accounting, billing, and projects will be streamlined.
- Continue research and act as project manager to replace our outdated and multi-patched SunGard/HTE FUND$ Payroll Module and possibly other FUND$ modules with a modern integrated system incorporating advanced technology and far greater capabilities.
- Initiate compliance with the new federal “Patient Protection and Affordable Care Act” information reporting requirements. Under the Employer Shared Responsibility Provisions of the Act, employers are required to report certain information on the employees’ W-2 forms to the IRS starting in 2016.
- Continue to work with departments to improve the accuracy of documents submitted to Payroll Audit for payment. We must comply with federal and state laws, MOUs and City Administrative Regulations. Getting it right the first time will save time, cost, and effort for everyone involved.
Association of Local Government Auditors (ALGA)