Final Report- FY02 BLT Program Audit Report

City of Berkeley Office of the City Auditor Ann-Marie Hogan, City Auditor Business License Tax Program Audit Report For the Fiscal Year Ending June 30, 2002 Prepared by: Ann Marie Hogan, City Auditor, CIA, CGAP Teresa Berkeley-Simmons, Audit Manager, CIA, CGAP Rosario Riche, Auditor I Gloria Ocampo, Auditor I Presented to Council May 13, 2003 2180 Milvia Street, Berkeley, CA 94704 Tel #(510) 981-6750 Fax (510) 981-6760 BUSINESS LICENSE TAX PROGRAM AUDIT REPORT For the Fiscal Year Ending June 30, 2002 Table of Contents Section No. Section Title Page No. I. PURPOSE AND OBJECTIVE....................................................................1 II. SCOPE AND METHODOLOGY ...............................................................1 III. BACKGROUND.........................................................................................2 IV. SUMMARY OF PROGRAM RESULTS ................................................... 3 A. Audits Initiated.....................................................................................3 B. Audit Assessments...............................................................................4 C. Audits Dropped....................................................................................5 D. Business License Tax Appeals.............................................................5 E. Projected Business License Tax Revenue... ...