HomeMy WebLinkAbout032945 RES - 12/20/2022RESOLUTION APPROVING THE CALENDAR YEAR 2023 ANNUAL AUDIT PLAN
WHEREAS, Chapter 12, Section 12'/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 2023 Annual Audit Plan at its
meeting on October 11, 2022; and
WHEREAS, the Audit Committee has forwarded the CY 2023 Annual Audit Plan to the full City
Council for the City Council's review and final approval; now, therefore:
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI, TEXAS:
The City Council has reviewed and approves the CY 2023 Annual Audit Plan, which plan is attached
to this resolution as Exhibit A.
PASSED AND APPROVED on the 2 - day of ( .Z0\'O g' , 2022:
Paulette Guajardo
Roland Barrera
Gil Hernandez
Michael Hunter
Billy Lerma
John Martinez Alk4 pg -
Ben Molina 1 Q
Mike Pusley V`'
Greg Smith
ATTEST:
CITY OF CORPUS CHRISTI
ebecca Huerta aulette Guajardo
City Secretary Mayor
032945
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SCANNED
City Auditor's Office
2023 Annual Audit Plan
Item No.
Department
Audit Area
Audit Objective
Proposed Audits
Al
Engineering and Corpus Christi Water
Utilities Construction Project
Audit construction project internal controls from a process and cost
viewpoint at a given point in the construction project life cycle (i.e.
planning, design, pre -construction, construction).
A2
Engineering and Corpus Christi Water
Utilities Construction Project
A3
Engineering
Building Construction Project
A4
Engineering and Public Works
Street Construction Project
A5
Wastewater
Environmental Protection Agency (EPA)
Consent Decree
Does Wastewater's CIP projects align with the EPA Consent Decree?
F1
Police Department
Law Enforcement Special Revenue Account
Evaluate status of prior audit recommendations.
F2
Parks and Recreation
Nueces County Victims' Memorial Garden Contract Review
Evaluate status of prior audit recommendations.
Project Carryovers
21-A2
Solid Waste
Hauler Remittance of Municipal Solid Waste
System Service Charge (MSWSSC)
Are the haulers remitting the MSWSSC as required by ordinance?
22-A4
Human Resources
Employee Beneficiary Verification
Are ineligible recipients receiving City health insurance benefits?
17-A9
Police Department
Property Room
Are sufficient controls in place over the evidence and property room
function?
19-A5
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?
22-A3
Engineering Services
Capital Management Cost Recovery
Is Engineering Services' cost recovery methodology recouping
expenditures related to administering the management of capital
projects?
AU19 002
Citywide Overtime Monitoring
Is management ensuring overtime is authorized, justified, and
monitored?
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 audits