BUSINESS LICENSE TAX AUDIT PROGRAM REPORT

City of Berkeley Office of the City Auditor Ann-Marie Hogan, City Auditor Business License Tax Audit Program Report For Year Ending June 30, 2001 Prepared by: Ann Marie Hogan, City Auditor, CIA, CGAP Teresa Berkeley-Simmons, Audit Manager, CIA, CGAP Rosario Riche, Auditor I Presented to Council September 17, 2002 2180 Milvia Street, Berkeley, CA 94704 Tel #(510) 981-6750 Fax (510) 981-6760 BUSINESS LICENSE TAX AUDIT PROGRAM REPORT For the Fiscal Year Ended June 30, 2001 Table of Contents Page No. INTRODUCTION A. Purpose and Objectives................................................................................1 B. Scope and Methodology ..............................................................................1 C. Background.................................................................................................2 SUMMARY OF PROGRAM RESULTS A. Audits Initiated..............................................................................................3 B. Audits Assessment Issued.............................................................................4 C. Audits Discontinued And/Or Terminated .....................................................4 D. Collections........................................................................ ...