HomeMy WebLinkAbout031311 ORD - 12/12/2017 Ordinance to Approve the 2018 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 2018 Annual Audit
Plan at its meeting on October 10, 2017;
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 2018 Annual
Audit Plan, copy attached as Exhibit A.
031311
I ®EXEC
That the foregoing ordinance was read for the first time and passed to its second
reading on this the `day of --.1_(1,`L\(.., -)‘j___. ,_42.0,17,` by the following vote:
Joe McComb O Ben Molina __ILAC.,_
Rudy Garza f____ Lucy Rubio _0_, ,S.._
Paulette Guajardo Greg Smith __124
Michael Hunter al,e, Carolyn Vaughn aAy, .
Debbie Lindsey-Opel ( .L.
That the foe oing ordinance was read for the second time and passed finally on
this the f ay of ULU_ re___o 2017, by the following vote:
Joe McComb I. . Ben Molina al
Rudy Garza Lucy Rubio I fl!
Paulette Guajardo tom! Greg Smith i, ,
Michael Hunter i 1 Carolyn Vaughn I 1
t II
Debbie Lindsey-Opel ,/
PASSED AND APPROVED on this the I 1— day oft,Q 017.
ATTEST:
N ta_c 0 e.47.___ ,/..«-(-7
1-1 / INS G(..v-yvt-t-----
Rebecca Huerta J'- cComb
City Secretary - sr
1' :I1 I F
Exhibit A
Go,Q u s cyR�r
o
v City Auditor's Office
2018 Annual Audit Plan
7852
Item Department Audit Objectives Estimated
No. &Audit Area Hours
Project Carryovers
Are current rate model assumptions correct?Historically,
Al Utilities have the forecasts been accurate?Do other cities charge 300
Utility Rate Model
higher rates for those outside the city limits?
Parks and Recreation
AU17-001 Are sufficient controls in place for all revenue collections? 900
Revenue
A2 Police Department Are sufficient controls in place over the evidence and 500
Property Room property room function?
Housing and Community
A3 Development Are sufficient controls in place over the accounts receivable 440
Assistance Programs function of various assistance programs?
A4 City-wide Are departments and contractors in compliance with major 800
Contract Administration expenditure contract terms?
Public Works
Fl Street Construction Evaluate status of prior audit recommendations 100
F2 Aviation Evaluate status of prior audit recommendations 100
Leases
F3 Aviation Evaluate status of prior audit recommendations 100
Rental Car Agencies
Municipal Court
F4 Fee Collections Evaluate status of prior audit recommendations 100
F5 Fleet Maintenance Evaluate status of prior audit recommendations 100
Allocations&Fuel Billing
F6 Utilities Evaluate status of prior audit recommendations 100
Utility Rate Model
F7 Development Services Evaluate status of prior audit recommendations 100
Funding
2018 Annual Audit Plan
SP Audit Committee Special Allow time for special requests approved by the Audit 200
Requests Committee
Unannounced Cash
CA Are cash funds intact? 100
Counts
City Auditor Hotline
FR Investigate allegations of fraud,waste,or abuse. 860
Investigations
Estimated Audit Hours 4,800
LEGEND
In Progress
Planned