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February 10, 2009 - PowerPoint PPT Presentation

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February 10, 2009
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  1. City of Berkeley City Council Budget Discussion with City Auditor February 10, 2009

  2. Napoleon on Internal Controls and Budget Cuts • An army travels on its stomach

  3. Shakespeare on Invisible Problems • For want of a nail, the shoe was lost; For want of the shoe, the horse was lost; For want of the horse, the rider was lost; For want of the rider, the battle was lost; For want of the battle, the kingdom was lost; And all for the want of a nail. William Shakespeare King Richard III

  4. Internal Controls • “Tone at the Top” (ethics, competence, governance) • Risk assessment • Control activities • Information and communication • Monitoring (reports, management, audits)

  5. Inherent Internal Control Risks Particular to Berkeley… • New programs or services • Complexity of operations • Changes in budget and staffing • Decentralization

  6. Policies to Address Key Risks • Payroll: increased uniformity (benefits) • Fiscal and administrative: consolidation and consistency • Staff rotation • Understand costs of programs • Monitoring and Information: FUND$ software systems

  7. Questions? Tone at the Top: Council Discussion, Decisions and Direction