HomeMy WebLinkAbout030695 ORD - 11/17/2015 Ordinance to Approve the 2016 Annual Audit Plan.
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 2016 Annual Audit Plan
at its meeting on October 13, 2015;
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 2016 Annual Audit
Plan, copy attached as Exhibit A.
030695
INDEXED
That the f ng ordinale wps read for the first time and passed to its second reading on
this the i ay of 1/, 44_,,_2015, by the following vote:
Nelda Martinez I !A! Brian RosasOSQA&-f
Rudy Garza -� / Lucy Rubio
Chad Magill r !A I Mark Scott 1
a '
Colleen McIntyre Carolyn Vaughn ._
Lillian Riojas A.kp d
That tWoregoing dinance w s read for the second time and passed finally on this the
11 r"Jday of �A' - t,�15, by the following vote:
Nelda Martinez it t Brian Rosas IL
Rudy Garza ' Lucy Rubio L.
Chad Magill C' Mark Scott I ,I�
Colleen McIntyre I rJ.. Carolyn Vaughn IL�
Lillian Riojas •
__j.!Lei �
iii PASSED AND APPROVED, this the day of ilaYtr _,W-04-5.
ATTEST:
TIL- C.C, bL-RAJd-r"
.......k
Rebecca Huerta Nelda Martinez
City Secretary Mayor
030695
Exhibit A
2016 Proposed Annual Audit Plan
Item Department Audit Estimated
No. &Audit Area Objectives Hours
2015 Audit Project Carryovers
AU14-010 Parks and Recreation Investigate allegations of fraud and In progress
Beach Operations improprieties at Beach Operations.
AU15-001 Airport Is management ensuring that contract payments In progress
Leases from car rental agencies and other lessees are
accurate and timely?
AU15-F02 Police Department Follow-up to evaluate status of prior audit In progress
Animal Care Services recommendations.(AU14-008 Sept.2014)
AU15-002 Public Works Are selected service providers,trade In progress
Road Construction contractors,and subcontractors in compliance 800
with contract stipulations?
4 Financial Services Are bank statement reconciliations performed 200
Bank Reconciliations accurately and timely?
2015 Audit Project Carryover Estimated Hours 1,000
2016 Audit Projects
Al Utilities Are current rate model assumptions correct? 300
Utility Rote Model Historically,have the forecasts been accurate?
A2 Development Services Is funding appropriate and comparable with best 300
Funding practices?
A3 Municipal Court Are adequate controls in place for the collections 800
Fee Collections' and billing of fees?
A4 MIS Has management included the appropriate 800
Financial Software 1 general and application controls in the Infor
A5 Various Departments Is the JOC method of procuring services used 300
Job Order Contracting appropriately?
A.6 Budge) :-:_ :: : ' 399
practices for a "zero based budget?"
Fl CC-NC Health District Follow-up to evaluate status of prior audit 100
1115 Waiver recommendations.(AU14-009 Jan 2015)
F2 CC-NC Health District Follow-up to evaluate status of prior audit 150
Grant Accounting recommendations.(AU14-011 May 2015)
F3 Financial Services Follow-up of 2013 recommendations to include 200
UBO 2 review of system controls.(AU12-001 Feb 2013)
F4 Financial Services Follow-up to evaluate status of prior audit 150
Central Cashiering 1 recommendations.(AU12-003 Jun 2014)
F5 City Attorney's Office Follow-up to evaluate status of prior audit 50
Claims 1 recommendations.(AU14-007 Mar 2015)
F6 Parks&Rec Follow-up to evaluate status of prior audit 150
Beach Operations recommendations.(AU14-010 in progress)
FR City Auditor Hotline Receive allegations of fraud,waste,or abuse and 200
Investigations conduct investigations as needed.
CA Cash Counts Perform unannounced cash counts. 100
Estimated Hours All Projects 4,900
Targeted Audit Hours' 4,500
Notes
'Cancelled in 2015 due to possible timing issues related to recent software implementation.
2Additional follow-up requested by Audit Committee.