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03-28-2001 VC SP WS-MMINUTES OF THE SPECIAL WORKSHOP OF THE VILLAGE COUNCIL ~ OF NORTH PALM BEACH, FLORIDA HELD WEDNESDAY, MARCH 28, 2001 Present: David B. Norris, Mayor Dr. Edward M. Eissey, Vice Mayor Donald G. Noel, President Pro Tem Charles R. O'Meilia, Councilman Joseph A. Tringali, Councilman Dennis W. Kelly, Village Manager Kathleen F. Kelly, CMC, Village Clerk Absent: George W. Baldwin, Village Attorney ROLL CALL The meeting was called to order at 7:30 p.m. All members of the Council were present. All members of staff were present except Village Attorney George Baldwin. PURPOSE OF THE MEETING The purpose of the meeting was to discuss budgeting procedures. Chuck Haas and Debbie Diaz of Haas & Diaz were present. Chuck Haas gave a presentation on Performance Budgeting, with an outline of current practices as well as steps for improvement. Debbie Diaz addressed the Council regarding the use of internal controls to detect and prevent fraud. Ms. Diaz strongly recommended that Policies and Procedures be put in writing, and staff was directed to do so. During discussion, the Council directed staff to have two departments use performance budgeting as an example. Additionally, staff should develop a plan for periodic internal auditing procedures and train personnel in the procedures. Items to be added to the Action Log were as follows: A cap on emergency purchases Changing union position in Finance Department to non-union position ADJOURNMENT With no further business to come before the Council, the meeting adjourned at 8:40 p.m. ~ C~~1 at Teen F. Kelly, CMC, Village Cler