HomeMy WebLinkAbout032629 ORD - 12/14/2021ORDINANCE APPROVING THE CALENDAR YEAR 2022 ANNUAL AUDIT PLAN
TO BE IMPLEMENTED BY THE CITY AUDITOR'S OFFICE
WHEREAS, Chapter 12, Section 121/2 -2(h)(1) of the City Code of Ordinances requires
that not less than 30 days prior to the beginning of each calendar year ("CY"), the City
Auditor shall submit an annual audit plan to the City Council through the Council's Audit
Committee ("Audit Committee") for review and comment;
WHEREAS, the Audit Committee reviewed and approved the CY 2022 Annual Audit
Plan at its meeting on November 16, 2021; and
WHEREAS, the Audit Committee has forwarded the CY 2022 Annual Audit Plan to the
full City Council for the City Council's review and final approval; now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI,
TEXAS:
The City Council has reviewed and approves the CY 2022 Annual Audit Plan, which plan is
attached to this ordinance as Exhibit A.
The foregoing ordinance was read for the first time and passed to its second reading on this the
1111 day of ' f Q ,(,RIA , 2021, by the following vote:
Paulette M. Guajardo
Roland Barrera
Gil Hernandez
Michael Hunter
Billy Lerma
John Martinez
Ben Molina
Mike Pusley
Greg Smith
T G foregoing ordinance was read for the second time and passed finally on this the ! 4*day of
Paulette M. Guajardo
Roland Barrera
Gil Hernandez
Michael Hunter
Billy Lerma
2021, by the following vote:
PASSED AND APPROVED on this the 14
ATTEST:
FeLe4-6
ebecca Huerta
City Secretary
day of
John Martinez
Ben Molina
Mike Pusley
Greg Smith
, 2021.
Paulette M. Guajardo
Mayor
O32629
SCAN NED
Exhibit A
City Auditor's Office
Proposed CY2022 Annual Audit Plan
Item
No.
Department
Audit Area
Audit Objective
Al
American Bank Center and Arena
Contractor Performance
In management of ABC, is the contractor's performance designed to
minimize financial operating support from public funding?
A2
Wastewater
Environmental Protection Agency (EPA)
Consent Decree
Is Wastewater on track towards compliance with the Clean Water Act?
A3
Engineering Services
Capital Management Cost Recovery
Is Engineering Services' cost recovery methodology recouping
expenditures related to administering the management of capital
projects?
A4
Human Resources
Employee Beneficiary Verification
Are ineligible recipients receiving City health insurance benefits?
A5
Neighborhood Services
Homeless Initiatives
Are the short-term and long-term needs of the homeless population
being met?
Alternate Pro'ects
A6
Asset Management
Fleet Maintenance
Do vehicle and equipment maintenance strategies reduce vehicle,
equipment, or machine down time?
A7
Fire Department
Ambulance Fee Collections
Is the deployment of ambulance fee collections designed to increase
collection rates?
A8
Parks and Recreation
State Hotel Occupancy Tax (SHOT)
Is the City maximizing the utilization of SHOT funding?
A9
Downtown Management District (DMD)
Contract Compliance
Is DMD funding deployed in a manner that most efficiently meets its
service plan objectives?
Project Carryovers
21-A1
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?
21-A2
Solid Waste
Hauler Remittance of Municipal Solid Waste
System Service Charge (MSWSSC)
Are the haulers remitting the MSWSSC as required by ordinance?
21-F1
Parks and Recreation
Tennis Center Revenue Collection
Evaluate status of prior audit recommendations
20 -Al
Pandemic Expenditure Monitoring
Various topics'
Are adequate controls in place for screening the eligibility of Texas
Emergency Rental Assistance Program applicants?
20-A8
Citywide Overtime Monitoring
Is management ensuring overtime is authorized, justified, and
monitored?
19 -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?
Au 17-004 &
AU 17-005
Parks and Recreation
Revenue
Phase 1A - Beach Parking Permits
Phase 1B -Golf
Phase 2A - Community Enrichment Fund
Phase 2B - Ball Parks & Other 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?
17-A8
Neighborhood Services
Housing Assistance Programs
Do housing assistance programs operate in a manner that serves
program recipients while representing the City's best interests?
17-A9
Police Department
Property Room
Are sufficient controls in place over the evidence and property room
function?
Other Projects/Continuous Auditing
CA
Unannounced Cash Counts
Are cash funds intact?
PC
Procurement Card Reviews
Are p -card purchases made in accordance with 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 risks for pandemic funding.
11/22/21 Cole Park PierVisit Post
12/6/2021
Excitement is building as the Cole Park Pier project nears
completion and should be completed on time. I got a chance to
stop by the project at the end of November, and the contractors
were working on the final phase of the project and are now
polishing off some of the finishing touches. The ribbon cutting
ceremony is currently set for next week.
The new park and pier are well worth the wait! The canopy
looks fantastic, and the new amenities, which include a wider
walkway for fishing and sightseers, an observation deck with
seating, and state of the art lighting will have residents and
tourists in awe from opening day. It is an inspiring comeback for
the City of Corpus Christi after Hurricane Harvey.