HomeMy WebLinkAbout030208 ORD - 06/17/20141
Ordinance amending Chapter 12 1/2 of the City Code of Ordinances
regarding timeline for submission of annual audit plan.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI,
TEXAS:
Section 1. Chapter 12 '/z - 2 (h) of the City Code of Ordinances regarding City Auditor
timeline for submission of annual audit plan, is amended to read as follows:
"Sec. 121/2-2. 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) The office shall be provided a discrete budget sufficient to carry out the responsibilities
and functions established in this chapter and to ensure appropriate professional
development, continuing professional education, and compliance with applicable certification
requirements.
(c) The city auditor shall establish an organizational structure appropriate to carrying out the
responsibilities and functions of this chapter.
(d) No person shall be appointed to the position of city auditor who has been mayor, council
member, or city manager of the city during a period of five (5) years prior to the date of the
city auditor's appointment. In no case shall the city auditor be related, by affinity or
consanguinity within the second degree, to the mayor, any council member or the city
manager.
(e) The city auditor shall not be actively involved in partisan political activities of the City of
Corpus Christi.
(f) Neither the city auditor nor any member of the office staff shall conduct or supervise an
audit of an activity for which they were responsible or within which they were employed
during the preceding two (2) years.
(g) The city auditor shall adhere to government auditing standards, insofar as possible, when
conducting the city auditor's work and will be independent as defined by those standards.
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(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) No less than thirty (30) days prior to the beginning of each calendar fiscal year the
city auditor shall submit an annual audit plan to the city council through the council
audit committee for review and comment. The plan shall identify each audit to be
conducted in terms of the department, organization, service, program, function, or
policy to be audited and audit objectives to be addressed. The council audit
committee shall forward the plan to the city council for city council review and final
approval.
(2) The annual audit plan may be amended during the year, following notification of
the council audit committee and due provision for comment. Such amendments may
be initiated by the city auditor, or requested by the council audit committee, or the city
manager, or city manager's designee; any amendments to the annual plan must be
reviewed by and approved by the audit committee, with written notice of such changes
to the full city council in a timely manner.
(3) Results of special audits shall be distributed in the same manner as all other audit
reports, as provided in section 12-1/2-5, preparation and release of reports, of this
chapter.
(4) If the city auditor determines that there is serious concern regarding fraud, abuse,
or illegality, or that the scope of an audit in progress should be expanded as the result
of any findings, the city auditor is authorized to initiate spontaneously and conduct, or
expand the scope of, an audit beyond that approved in the work program. The city
auditor shall notify the council audit committee of the change.
(5) Notwithstanding the calendar identified above in subsection (h)(1), the initial audit
plan for remainder of the fiscal year 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 approval.
(i)Within the budget approval process and personnel policies established by the city council
for all departments, the city auditor shall have the power to appoint, employ, and remove
such assistants, employees, and personnel as he /she may deem necessary for the efficient
and effective administration of the affairs of the office of the city auditor. All employees of the
city auditor's office shall be exempt from classified service.
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(j) Neither the city manager, nor assistant city managers, nor the council nor any of its
members shall in any manner dictate the appointment or removal of any such officer or
employee whom the city auditor is empowered to appoint, subject to any duly authorized
grievance procedure.
(k) As provided in the City Charter, Article II, Section 29(a), the city auditor may be removed
only by a majority of the city council.
(Ord No 029171 § 1 8 -23 -2011. Ord. No 029287 § 1 11 -15 -2011: Ord. No. 029755, § 1 2 -26 -2013)
SECTION 2. If for any reason any section, paragraph, subdivision, clause, phrase,
word or provision of this ordinance shall be held invalid or unconstitutional by final
judgment of a court of competent jurisdiction, it shall not affect any other section,
paragraph, subdivision, clause, phrase, word, or provision of this ordinance, for it is the
definite intent of this City Council that every section, paragraph, subdivision, clause,
phrase, word or provision of this ordinance be given full force and effect for its purpose.
SECTION 3. Publication shall be made in the official publication of the City of Corpus
Christi as required by the City Charter of the City of Corpus Christi.
That the foregoing ord'�},a �ce was r-ad for the first time and passed to its second
reading on this the IV'day of ,( l�by the following vote:
Nelda Martinez 1 ' 'S' Chad Magill
Kelley Allen i 4 / Colleen McIntyre
Rudy Garza I i Lillian Riojas
Priscilla Leal Mark Scott
David Loeb
That thr111_day foregoing ordinance was read for the sec nd time and passed finally on this
the of 44,.....L , y the following vote:
Nelda Martinez
Kelley Allen
Rudy Garza
Priscilla Leal
David Loeb
PASSED AND APPROVED, this the day of
ATTEST:
Chad Magill
Colleen McIntyre
Lillian Riojas
Mark Scott
Rebecca Huerta
City Secretary
EFFECTIV DATE
1/ �-�-
Nelda Ma
Mayor
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