How can payroll stay accurate as systems and staff change?
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 Staff were managing complex pay rules, but outdated guidance, manual data entry, and prefilled timecards created extra work and risk.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.
Source: City of Berkeley, 2025. City Auditor cover memorandum, PDF pp. 1-3; GPP methods and summary, printed pp. 6-8 (PDF pp. 9-11); recommendations, printed p. 20 (PDF p. 23).