February 13^th - General Fund

Reserves Usage Criteria

 

If it's raining, is it time to spend the rainy day fund?

 

  

On January 24, 2017 Council adopted the General Fund Reserve Policy, adapted from a proposal issued by the City Manager on November 29, 2016 in response to our February 23, 2016 audit General Fund Reserve Policy Fails to Convey that Maintaining the Reserve is a Priority. The adopted policy left out proposed criteria for when and how to spend the reserve, which Council voted to revisit. Council corrects that omission Tuesday night with Council  Consent item #29  - Amending Resolution 67,821-N.S. "Establishing the City Council's Policy for the General Fund Reserves" to Include General Fund Usage Criteria.

 

Various proposals to amend were made on 4/25/17, 5/30/17, 6/27/17, 7/11/17, and 10/3/17. 

 

    

  

 Audits in Progress

• Code Enforcement Unit

Does the Code Enforcement Unit have the resources and practices needed to enforce City codes? We are assessing staffing levels, case management data systems, policies and procedures.

Why this audit? We identified workload capacity as an immediate threat to the City's operations and strategic planning in our fiscal year 2018 Audit Plan, and plan additional audits to evaluate the City's ability to provide expected and critical services to the Berkeley community.

• Easy Does It

Is Easy Does It, a nonprofit providing emergency services for disabled Berkeley residents, in compliance with City contract requirements and are they using Measure E and Measure B funds as intended by taxpayers?

 

Why this audit? We added audits of community agencies in our fiscal year 2017 Audit Plan. Easy Does It was selected because it received one of the largest amounts of City funding for community agencies in fiscal year 2017.

 

• City-Issued Credit Card Use 

• Quarterly Report on Audit Issues and Outstanding Recommendations
   

 

Reports on Results from the City Manager scheduled for March Council Meetings

• Written Guidance and Improved Monitoring Can Help Prevent Unnecessary Overtime at the Animal Shelter and Help Manage Citywide Comp Time

• Parks Tax: Good Practices in Place - Fiscal Year 2016 Expenditure Review

 

    

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The City Auditor's  Report on Results shows how our audits and city staff actions made a difference. Click on the pictures on page two of the four page report to read the full audit reports. 

 

Hear the City Auditor's October 17, 2017 presentation of the report to Council here.