HomeMy WebLinkAbout033663 ORD - 06/17/2025Ordinance amendment Chapter 12'/2 of the City Code of Ordinances to
modify audit standards and make other edits.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI,
TEXAS:
Section 1. Chapter 12% of the City Code of Ordinances pertaining to the auditing
standards to be followed is amended to read as follows:
Sec.12'/2-1. Establishment of the office of city auditor.
(a) There is hereby established the office of the city auditor, which shall be
directed by the city auditor who shall be appointed by affirmative vote of a majority
of the entire membership of the city council.
(1) Be a person knowledgeable in performance and financial auditing,
public administration, and public financial and fiscal practices;
(2) Be licensed as a certified public accountant or certified internal auditor;
and
(3) Exercise due professional care in carrying out his or her responsibilities,
and provide reasonable assurance that due professional care will be
employed in conducting audits. The city auditor will establish audit policies
and procedures consistent with Government Auditing Standards, established
by the Comptroller General of the United States, as well as applicable -laws
and rcgulations. the International Professional Practices Framework (IPPF),
established by the Institute of Internal Auditors, as well as applicable laws
and regulations.
(c) *
Sec. 12'/2-2. Independence, objectivity, and audit standards.
(a) The organization and administration of the auditor's office shall be sufficiently
independent to assure that no interference or influence shall adversely affect an
independent and objective judgment of the auditor.
(b) * *
* * *
*
(g) The city auditor shall adhere to government auditing standards and the IPPF,
insofar as possible, when conducting the city auditor's work and will be
independent as defined by those standards.
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SCANNED
(h) The responsibility for selection of audit areas shall initiate with the city auditor,
with due consideration of the interests and concerns of the city council and city
manager. To accomplish this:
(1)
* *
* * *
*
initial audit plan for remainder of the ficca-1 yccar ending July 31, 2012 shall be
prepared by the city auditor and submitted to -audit committee, for review and
comments by audit committee, on or before November 30, 2011. The initial
audit plan shall then be submitted to city council for its review and final
appal.
* * *
* * *
Sec. 12Y2-3. Audit committee.
(a) The audit committee will provide guidance and oversight of the city auditor's
office in the performance of its responsibilities. The audit committee will consist of
four (4) council members appointed -selected by the mayor at the beginning of each
council term and be approved by a majority of council. The mayor shall appoint one
of the council members as the chairperson. The mayor may change the membership
of the audit committee at any time. The mayor or a majority of council may remove
a member of the audit committee at any time for justifiable cause that does not
reflect and support the mission of the audit committee. If a member is removed, the
mayor will select a new member to be approved by a majority of council. However, if
a committee has not been appointed, then the duties of the council audit committee
as described in this chapter shall be undertaken by the entire city council.
(b)
* * *
* * * * *
Sec. 12°/2-5. Preparation and release of reports.
(a) Each audit shall result in a report which shall:
(1) Be transmitted in draft to the city manager, who will provide a written
response to the city auditor regarding the audit findings and
recommendations within an agreed time frame. The response will indicate
agreement or disagreement and reasons for any disagreements, and what
actions, if any will be taken. The city auditor will include the responses in the
final report, unless they are not received within the established time frame;
(2) Be submitted in final form to the city council and the city manager, and
shall be retained in the city auditor's office in accordance with the city's
records management program;
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(3) Adhere to reporting standards for financial and performance audits as
described in Governmental Audit Standards and the IPPF.
Sec. 12'/2-7. Peer review.
(a) Authority statement. The city auditor's office shall, within three (3) years of
date of the adoption of Ordinance No. 029287, be subject to peer review and
thereafter not less than once every three (3) years by a professional, non -partisan,
objective person or group, comprised of auditors and other professionals with
appropriate government auditing expertise and experience.
(b) Scope of peer review. The peer review shall determine compliance with
Government Auditing Standards and the IPPF, and the quality of audit effort and
reporting, including:
(1) General standards such as staff qualifications, due professional care,
and quality assurance;
(2) Fieldwork standards such as planning, supervision, and audit evidence;
and
(3) Reporting standards such as report content, presentation, and
timeliness.
Section 2. The amendments to the City Code are effective for new and in -progress audits
beginning with calendar year 2025.
Introduced and voted on the ) O"day of ZbAt , 2025.
PASSED and APPROVED on the I 1 t day of illy , 2025.
taa.
Paulette Guajardo, Mayo
AT ST•
I
Reb cca Huerta, City Secretary
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033663