This section of our website shares some information about audits and reports from various sources which have highlighted Berkeley Square Footage measurement/calculation/recording problems in the past. Various entities and individuals have tried to initiate internal or external controls, with little success.

1994 Landscape and Park Maintenance Assessment Fund Review

Note in particular, page 5, 4th paragraph, page 6, 4th paragraph, middle sentence, “Increased improvement square footage had not been added to the assessment data base.”, page 7, last paragraph, “The city does not reconcile the assessment information sent to the County with County records to determine if the City assessments are levied properly”

2005 Parcel Based Special Taxes, Fees, and Assessments Audit

See all findings in the summary, each one found systemic malfunction in the City’s Finance Department’ tax levying procedures. For the full audit, see the following: Specifically pages 8, 9 and 12

March 2005 Finance Department Audit

December 15, 2009 Audit resulting in recommendation for increased Internal Controls surrounding new construction recording and reassessment.