HomeMy WebLinkAbout029530 ORD - 06/19/2012Ordinance to approve the Annual Audit Plan for FY 2012-2013.
Whereas, Section 12 1/2 -2 (h) (1) of the City Code of Ordinances requires that no less than
thirty (30) days prior to the beginning of each fiscal year, the City Auditor shall submit an
Annual Audit Plan to the City Council through the Council Audit Committee for review and
comment;
Whereas, the Council Audit Committee reviewed and approved the FY 2013 Annual Audit
Plan at its meeting on May 29, 2012;
Whereas, the Council Audit Committee shall forward the Annual Audit Plan to the City
Council for City Council review and final approval
Be it ordained by the City Council of the City of Corpus Christi Texas:
Section 1. That the City Council has reviewed and does approve the Annual Audit Plan for
FY 2012-2013, copy attached as Exhibit A.
029530
INDEXED
Exhibit A
City of Corpus Christi
City Auditor's Office
Proposed Annual Audit Plan
Fiscal Year 2013
Exhibit A-1
City Auditor's Office
May 17, 2012
To: Honorable Members of the Council Audit Committee and
City Council
Subject: Fiscal Year 2013 Proposed Audit Plan
In accordance with Corpus Christi Code of Ordinance, Chapter 12 112, Section 2 (H)1, attached
is the City Auditor's Fiscal Year 2013 Audit Plan. This provision requires the City Auditor to
submit the annual audit plan for review and comment through the Council Audit Committee thirty
(30) days prior to the beginning of each fiscal year. The FY 2013 Audit Plan incorporates input.
from City Council Members and some Department Directors. We also applied a department
level risk assessment considering factors such as financial impact, internal and external
environment changes, complexity, and prior issues. The City Auditor used professional
judgment to rank this input and develop auditable areas including preliminary audit objectives.
This approach provides adequate audit coverage for City processes and programs in high-risk
areas and recognized concerns raised by City Management.
The Government Auditing Standards, which we will follow, require that we provide independent,
objective, fact -based assessments of the stewardship, performance and cost of policies,
programs, and operations we audit. Our work is also vital to maintaining citizens' trust and
confidence in the City's effective, efficient and economic deployment and use of its resources.
2013 Audit Plan
For FY 2013, the plan includes 4 proposed audits and 5 Follow-up Audits (Enclosure A) along
with one audit carried over from the prior fiscal year. The plan also includes the performance of
Surprise Cash Counts on various city sites collecting money, Fraud Investigations, and Special
Assignments or requests by City Council and City Management. These requests will be subject
to approval by the Council Audit Committee.
With approval of the Council Audit Committee, this plan may be amended. We look forward to
assisting the Committee and the City Council in fulfilling their governance responsibilities to the
City of Corpus Christi.
Celia Gaona, CIA CFE CISA
City Auditor
Exhibit A-2
Proposed FY 2013 Audit Plan
Enclosure A
Audit Objectives
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That the foregoing ordinance as read for the first time and passed to its second reading on
,2012, by the following vote:
this the q day of
Joe Adame 0,1t41/1.)1— David Loeb
Chris N. Adler (1.14m John E. Marez
Kelley Allen Nelda Martinez
Larry Elizondo (,�� Mark Scott
Priscilla G. Leal
Th4t the foregoingdinance was read for the second time and passed finally on this the
IG 8ay of �Q , 2012, by the following vote:
Joe Adame
Chris N. Adler
Kelley Allen
Larry Elizondo
Priscilla G. Leal
PASSED AND APPROVED, this the day of
ATTEST:
tky
°Lv--
David Loeb
John E. Marez
Nelda Martinez
Mark Scott
•
Armando Chapa
City Secretary
_(aL
, 2012.
Joe Mame
Mayor
929.530