Government audits,
grounded in the real world.

GPP reviewed expenditure records, staff time, and support services to estimate the cost of administering federal education funding. We also interviewed staff to understand work that was not charged directly to federal programs.

For fiscal years 2022-23 through 2024-25, the audit estimated $8.1 million to $12.2 million a year in support costs not billed to federal awards. We examined how state and federal requirements overlap and which costs could be recovered.

The report explained the state’s share of these costs and recommended ways to improve tracking and recover eligible costs where practical.

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GPP examined construction change orders for BART’s independent Office of the Inspector General. We reviewed records and controls to assess how changes were monitored and where costs or risks could be missed.

The audit found gaps in independent monitoring, data quality, compliance records, and project planning. It also explained why a low net change-order total can be misleading when credits offset large cost increases.

We recommended clearer oversight responsibilities, better records, and stronger planning practices. BART’s OIG reported that management agreed with all recommendations.

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GPP reviewed Sacramento’s Animal Care Services Division through site visits, staff interviews, analysis of operating records, and comparisons with other agencies. We examined how staffing and daily work affected the care and services the Division could provide.

The audit found problems with vacancies, veterinary delays, field-service oversight, and public reporting. It made 31 recommendations across ten findings, covering capacity, recruitment, procedures, licensing, and other program responsibilities.

Recommendations addressed both staffing needs and changes to how work was organized. Analysis of activity by day and hour helped assess whether staffing matched service demand.

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GPP reviewed the Port of Richmond’s management, operations, and finances. We visited facilities, interviewed City staff and tenants, examined leases and financial records, and compared practices with other ports.

The audit found gaps in long-term planning, written procedures, maintenance oversight, and financial monitoring. It also examined how the Port selected tenants, checked reported cargo volumes, and monitored lease requirements.

We recommended a strategic plan, clearer responsibilities, better records, and dedicated maintenance and finance management. These recommendations gave the City specific steps to improve day-to-day operations and plan for the Port’s future.

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GPP independently reviewed Berkeley’s Payroll Audit Division. We interviewed staff, surveyed departmental payroll clerks, analyzed payroll records, and tested transactions to assess accuracy and controls.

Testing found no material payroll errors that the Division had not already identified and corrected. Staff were managing complex pay rules, but outdated guidance, manual data entry, and prefilled timecards created extra work and risk.

The audit made seven recommendations. These included a shared payroll manual and electronic timekeeping, with work coordinated across Payroll Audit, Human Resources, Information Technology, and City management.

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GPP reviewed four years of expenses under a water recycling agreement for the Monterey County Water Resources Agency and the County Auditor-Controller. We compared charges with the agreement, examined supporting records, and reviewed financial controls.

The audit estimated $1.11 million in indirect cost overcharges and recommended reimbursement. It also found inconsistent time records, missing monthly reports, and accounting practices that made the Agency’s funds difficult to track.

We recommended correcting the cost allocation method, strengthening records and reporting, and updating the agreement to clarify responsibilities. The public report packet includes the agencies’ responses.

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