HomeMy WebLinkAbout032302 ORD - 12/08/2020One reading Ordinance to approve the Calendar Year 2021 Annual Audit Plan to be
implemented by the City Auditor's Office
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 CY2021 Annual
Audit Plan at its meeting on October 13, 2020;
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 dqes approve the CY2021 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 (1) finds and declares an emergency due to the need for immediate action
necessary for the efficient and effective administration of City affairs and (2) suspends the
Charter rule that requires consideration of and voting upon ordinances at two regular
meetings so that this ordinanc is passed and takes effect upon first reading as an
emergency measure on this the day of Q „n' X2020.
ATTEST:
Re'ecca Huerta
City Secretary
CITY OF CORPUS CHRISTI
032302
SCANNED
e.1\r
day of yA,M , 2020
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,
Council Members
The above ordinance was passed by the following vote:
Joe McComb
Roland Barrera
Paulette M. Guajardo
Gil Hernandez
Michael Hunter
Ben Molina
Everett Roy
Greg Smith
Exhibit A
City Auditor's Office
CY2021 Annual Audit Plan
Item
No.
Department
Audit Area
Audit Objective
2021
Al
Aviation
On -Airport Rental Car Concession and Lease
Is the On -Airport Rental Car Concession and Lease Agreement being
adhered to by the rental car agency?
A2
Solid Waste
Hauler Remittance of Municipal Solid Waste
System Service Charge (MSWSSC)
Are the haulers remitting the MSWSSC as required by ordinance?
Fl
Parks and Recreation
Tennis Center Revenue Collection
Evaluate status of prior audit recommendations
Project Carryovers
2020
Fl
Finance & Business Analysis
Contract Management -
Corpus Christi Convention and Visitor's Bureau
Evaluate status of prior audit recommendations
SP20-001
Water Utilities Department
Mustang Hollow Contract
Is the City receiving 8% of all revenue generated each quarter from
Kamping Pleasures, Inc.?
Al
Pandemic Expenditure Monitoring
(audit project series)
1
Various topics
2019
AS
Utilities and Gas Department
Field Operations
Are sufficient controls in place to ensure adequate responsiveness to
work order requests for meter, register, and other equipment essential
to utility billing?
2018
F1
Aviation
Rental Car Agencies
Evaluate status of prior audit recommendations
F2
Development Services
Funding for Developer Agreements
Evaluate status of prior audit recommendations
2017
Au17-004 &
AU17-005
Parks and Recreation
Revenue
Are sufficient controls in place for all revenue collections?
AU17-003
City-wide
Contract Administration
Are departments and contractors in compliance with major expenditure
contract terms?
A8
Housing and Community Development
Assistance Programs
Are sufficient controls in place over the accounts receivable function of
various assistance programs?
A9
Police Department
Property Room
Are sufficient controls in place over the evidence and property room
function?
Other Projects
CA
Unannounced Cash Counts
Are cash funds intact?
PC
Procurement Card Reviews
Is the p -card holder's purchases made in accordance to procurement
policies and procedures?
FR
City Auditor Hotline
Investigations
Investigate allegations of fraud, waste, or abuse.
SP
Audit Committee
Special Requests
Allow time for special requests approved by the Audit Committee
LEGEND
In progress
New projects
'Various topics to promote transparency, oversight, prevent and detect fraud, waste and abuse, mismanagement and mitigate major risks
using guidance from the Pandemic Response Accountability Committee (PRAC), the oversight body enacted by the Coronavirus Aid,
Relief, and Economic Security Act (CARES Act).