HomeMy WebLinkAbout030354 ORD - 11/18/2014 Ordinance approving the 2015 Annual Audit Plan; and declaring an
emergency.
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 calendar 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 2015 Annual Audit Plan
at its meeting on November 18, 2014;
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 2015 Annual Audit
Plan, copy attached as Exhibit A.
Section 2. That upon written request of the Mayor or five Council members, copy
attached, the City Council finds and declares an emergency due to the need for
immediate action necessary for the efficient and effective administration of City affairs
and suspends the Charter rule that requires consideration of the voting upon ordinances
at two regular meetings so that this ordinance i passed and takes effect upon first
reading as an emergency measure this the day of no Ve W1.€12.014.
ATTEST: THE CIT OF CORPUS CHRISTI
Rebecca Huerta Nelda Martine
City Secretary Mayor
030354
INDEXED
Corpus Christi, Texas
Day of ftOVt1iL ,7 /LT
TO THE MEMBERS OF THE CITY COUNCIL
Corpus Christi, Texas
For the reasons set forth in the emergency clause of the foregoing ordinance an
emergency exists requiring suspension of the Charter rule as to consideration and voting
upon ordinances at two regular meetings: I/we, therefore, request that you suspend said
Charter rule and pass this ordinance finally on the date it is introduced, or at the present
meeting of the City Council.
Respectfully, Respectfully,
Nelda Martine
Mayor
Council Members
The above ordinance was passed by then following vote:
Nelda Martinez G(,
Kelley Allen
Rudy Garza (L' iii
Priscilla Leal (1),A •
David Loeb 014e/yd—
Chad
Magill
Colleen McIntyre
Lillian Riojas
Mark Scott
0303 5
Exhibit A
2015 Annual Audit Plan Proposal
Item Project Department Audit Estimated
No. No. &Audit Area Objectives Hours
1 AU15-001 MIS Has management included the appropriate general 800
Financial Software and application controls in the Infor Financial System
software?
2 AU15-002 Airport Is management ensuring that contract payments 800
Leases from car rental agencies and other lessees are
accurate and timely?
3 AU15-003 Public Works Are selected service providers,trade contractors, 800
Road Construction and subcontractors in compliance with contract
stipulations?
4 AU15-004 Financial Services Are bank statement reconciliations performed 200
Bank Reconciliations accurately and timely?
5 FA14-001 Financial Services Evaluate management implementation of prior audit 150
Central Cashiering recommendations.AU12-003
6 FA14-002 Fire Department Evaluate management implementation of prior audit 100
LEPC Expenditures recommendations.AU14-006
7 FA14-003 City Attorney's Office Evaluate management implementation of prior audit 150
Claims recommendations.AU14-007
8 FA14-004 Police Department Evaluate management implementation of prior audit 150
Animal Care Services recommendations.AU14-008
9 FA14-005 Corpus Christi Nueces Evaluate management implementation of prior audit 150
County Health District recommendations.AU14-009
10 FA14-006 Parks&Rec Evaluate management implementation of prior audit 200
Beach Operations recommendations.AU14-010
11 FA14-007 Corpus Christi Nueces Evaluate management implementation of prior audit 200
County Health District recommendations.AU14-011
Grant Accounting
12 FR City Auditor Hotline Receive allegations of fraud,waste,or abuse and 200
Investigations conduct investigations as needed.
13 CA Cash Counts Perform unannounced cash counts. 200
Estimated Hours New Projects 4,100
Estimated
Audit Carryovers from 2014 Hours
1 AU14-003 Municipal Court Fee Are adequate controls in place for the collections 500
Collections and billing of fees?
2 FA12-001 Financial Services Evaluate management implementation of prior audit 400
Utility Business Office recommendations.AU12-001
Total Estimated Hours 5,000