Graphic with text “Share your audit ideas!”
💡Do you have an idea for an audit? As we develop our next annual audit plan, we want to hear from you!
Please fill out our audit topics survey by Friday, May 15, 2026 to have your ideas considered for the FY 2027 Audit Plan: forms.office.com/g/Zwq9GnAKpq.
💰 This audit mainly focused on governmental activities, which fund citywide operations that serve all Berkeley residents, like public safety and culture and recreation. They are supported mostly by taxes.
You can read our full report here: bit.ly/BerkeleyFina.... (4/4)
📊 To understand Berkeley’s financial condition, we looked at a variety of short-term and long-term indicators using data from the City’s Annual Comprehensive Financial Reports (ACFRs).
ACFRs are publicly available and include financial information audited by an external auditor. (3/4)
First things first - what is a financial condition audit? 🤔 📝
Financial condition audits assess a city’s ability to finance services on an ongoing basis. #makingcents (2/4)
Graphic titled ”#MakingCents of Berkeley’s Financial Condition: A breakdown of the FY 2016-2025 Financial Condition Audit” with decorative background of money and coins
🤓 💵 We’re kicking off our #makingcents 🪙 of @berkeleyca.gov's financial condition campaign this week!
Follow along as we post highlights from our new audit report ahead of the City’s proposed budget release. (1/4)
💰However, the City has generally been able to keep actual expenses within revenues. 5/5
🚧 Unfunded capital and deferred maintenance needs grew to $1.8 billion in FY 2024, up from $1.2 billion reported in our 2022 audit. Without sufficient investment, unfunded capital needs will continue to grow. 4/5
📊 The City’s unfunded pension liability is still high risk and totaled $694.8 million as of FY 2025. 3/5
💵 We found that Berkeley’s long-term financial condition is facing ongoing challenges, similar to the findings from a 2022 financial condition audit. 2/5
Graphic with Berkeley City Auditor logo and text reading "New Audit Report. Berkeley’s Financial Condition (FY 2016-FY 2025): Structural Deficit Poses Risk to Financial Sustainability"
Today our office released a new audit on @berkeleyca.gov’s financial condition over the past ten years. #audit #Berkeley
Read the full report at bit.ly/4dtvVoR
Highlights below ⤵️1/5
💰However, the City has generally been able to keep actual expenses within revenues. 5/5
🚧 Unfunded capital and deferred maintenance needs grew to $1.8 billion in FY 2024, up from $1.2 billion reported in our 2022 audit. Without sufficient investment, unfunded capital needs will continue to grow. 4/5
📊 The City’s unfunded pension liability is still high risk and totaled $694.8 million as of FY 2025. 3/5
💵 We found that Berkeley’s long-term financial condition is facing ongoing challenges, similar to the findings from a 2022 financial condition audit. 2/5
Join us for the #berkmtg today to hear about the first public investigation report from our new whistleblower program.
We substantiated a whistleblower allegation regarding a $286,000 ambulance purchased without prior Council approval.
See below for how to join in-person or virtually ⤵️
Tune in for tomorrow's #berkmtg @ 6 PM to hear more about our new contracts audit and share your comments.
Visit the @berkeleyca.gov’s website for more information on attending the meeting virtually or in-person: berkeleyca.gov/city-council...
⚠️ Required steps were skipped, which reduced oversight and increased financial and operational risk. The report identifies gaps in the City’s purchasing process and internal controls.
🛠️ Recommendations include clearer roles, required escalation when steps are missed, better training, and clearer notice to City Council when purchasing rules are bypassed.
🏛️ The report will be presented at the March 24 City Council meeting.
⚠️ Required steps were skipped, which reduced oversight and increased financial and operational risk. The report identifies gaps in the City’s purchasing process and internal controls.
📝 We opened the investigation after a complaint said the purchase moved forward without required purchasing steps and City Council approval.
✅ We substantiated the allegation. The City was committed to the purchase before required approvals were completed.
We published an investigation report about a $286,000 ambulance purchase. This is the first public investigation report since launching the program. 🔎📄
Read it here: bit.ly/WB_Ambulance...
Want even more?
📰Read the articles from @dailycal.bsky.social and @kalwradio.bsky.social
www.kalw.org/bay-area-new...
www.dailycal.org/news/city/ci...
ICYMI: @berkeleyside.org covered our newest audit of City contracts! Check it out below ⤵️
You can read the whole report at bit.ly/BerkeleyContracts
📊Since our last update, Environmental Health has implemented one more recommendation, and made progress on some other recommendations. However, restaurant inspection data has still not been restored online. 2/2
📢 Join the #berkmeeting tomorrow at 6pm to hear about our Guide to Measuring Performance and an update from Environmental Health on our Restaurant Inspections Audit recommendations.
berkeleyca.gov/city-council... 1/2
📝Paper contracts.
❓Unclear guidance.
✍️Short staffing.
All led to the overuse of non-competitive contracts, as well as delays. 3/3
💵We found the City spent millions of dollars on non-competitive contracts when competition was likely possible.
♻️For example, the City authorized nearly $85 million dollars over 10 years for two recycling contracts without seeking bids from other contractors. 2/3
Graphic with Berkeley City Auditor logo and text reading "New Audit Report. City Contracts: Outdated Process Led to Non-Competitive Contracts"
Today our office released a new audit on @berkeleyca.gov's contracting process, "City Contracts: Outdated Process Led to Non-Competitive Contract"
Read the full report at bit.ly/BerkeleyCont...
Highlights below⤵️ 1/3
The report is intended to serve as a resource on how governments can develop and use meaningful performance measures, particularly in the context of budget development and ongoing fiscal constraints. 7/7
📊 While outcome-oriented performance measures often require additional time and resources to develop, they can support stronger accountability, clearer priorities, and more transparent reporting to the public. 6/7