HomeMy WebLinkAbout031626 ORD - 12/04/2018 Ordinance to Approve the 2019 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 City Council Audit Committee reviewed and approved the 2019 Annual
Audit Plan at its meeting on November 13, 2018;
Whereas,the City 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 2019 Annual
Audit Plan, copy attached as Exhibit A.
That the f regoing ordinance was read for the first time and passed to its second reading on this
the ,V1 ' ay of "ne41 ,I_'018, by the following vote:
Joe McComb ! Ben Molina
Rudy Garza "Ai Everett Roy 14g!
Paulette Guajardo 14. A. L tibio L /
Michael Hunter 0 AJ! 1 Greg Smith
Debbie Lindsey-Opel I
4
That the foregoingkordinance was read for the second time and passed finally on this the
day of ('�L,4/- fin€ j 918, by the following vote:
Joe McComb � , i Ben Molina
Rudy Garza /. _L. Everett Roy
Paulette Guajardo ` Lusy-RUbio IA I
Michael Hunter R . Greg Smith
Debbie Lindsey-Opel
PASSED AND APPROVED on this the I-1-lay of 2018.
ATTEST:
Re cca Huerta Joe Comb
City Secretary Ma
031626
SCANNED
2019 Annual Audit Plan
Item Department
Audit Objectives
No. Audit Area
Project Carryovers
Are current rate model assumptions correct?Historically,have
Utilities
Al the forecasts been accurate?Do other cities charge higher
Utility Rate Model
rates for those outside the city limits?
Housing and Community
Are sufficient controls in place over the accounts receivable
A2 Development
function of various assistance programs?
Assistance Programs
A3 Police Department Are sufficient controls in place over the evidence and property
Property Room room function?
Parks and Recreation
A4 Are sufficient controls in place for all revenue collections?
Revenue
Public Works
Fl Evaluate status of prior audit recommendations
Street Construction
Fleet Maintenance
F2 Evaluate status of prior audit recommendations
Allocations&Fuel Billing
F3 Municipal Court Evaluate status of prior audit recommendations
Fee Collections
Development Services
F4 Evaluate status of prior audit recommendations
Funding
New Projects
Police Department
Are sufficient controls in place to ensure adequate
A5 Law Enforcement
Special Account management and accountability of funding?
Are sufficient controls in place to ensure HOT revenue is
City Manager
A6 utilized in accordance with the Tax Code?
American Bank Center
Is the City's contractor compliant with key contract terms?
Utilities and Gas Department Are sufficient controls in place to ensure adequate
A7 responsiveness to work order requests for meter, register,
Field Operations
and other equipment essential to utility billing?
A8 Information Technology Are sufficient controls in place to ensure adequate assignment
Infor User Access Controls of user access, role assignment,and segregation of duties?
SP Audit Committee Allow time for special requests approved by the Audit
Special Requests Committee
CA Unannounced Cash Counts Are cash funds intact?
City Auditor Hotline
FR Investigate allegations of fraud,waste,or abuse.
Investigations
Aviation
On Hold Evaluate status of prior audit recommendations
Rental Car Agencies
LEGEND
In Progress
On Hold Pending contract renewal