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February 10, 2009

City of Berkeley City Council Budget Discussion with City Auditor. February 10, 2009. Napoleon on Internal Controls and Budget Cuts. An army travels on its stomach. Shakespeare on Invisible Problems.

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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

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