HomeMy WebLinkAbout033198 ORD - 10/17/2023Ordinance amending Chapter 121/2 of the Corpus Christi Code to clarify
access to records, clarify audit follow up timeline, and modify the
composition of the ad hoc committee for city auditor vacancy review.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI,
TEXAS:
SECTION 1. The Corpus Christi Code, Chapter 121/2, Sec. 121/2-4, Access to records and
property, is amended by adding the following language that is underlined (added) and
deleting the language that is stricken (deleted) as delineated below:
"Sec. 121/2-4. — Access to records and property.
In performing its duties, the office of the City Auditor shall have access to all
records, information, properties, equipment, and personnel of the City
relevant to a review. Additionally, City officers, employees, and agents shall
fully cooperate with the Office of the City Auditor and fully disclose all known
information. All officers, employees, or agents of the city shall provide access
to and furnish the city auditor or employees in the office of the city auditor
with any and all documents including but not limited to records, books,
vouchers, correspondence files, CDs, computer data, bank accounts,
reports, funds, money, and other information or property in their custody.
Also, such officers, employees, or agents shall fully cooperate with the office
addition, they shall provide access for the city auditor to inspect all property,
which they are responsible."
SECTION 2. The Corpus Christi Code, Chapter 121/2, Sec. 121/2- 6, Powers and duties,
is amended by adding the following language that is underlined (added) and deleting the
language that is stricken (deleted), as delineated below:
"Sec. 121/2-6. — Powers and duties.
(a) The city auditor shall systematically and continuously examine the works
of all city operations to identify opportunities to reduce costs, increase
efficiency, quality, and effectiveness, or otherwise improve management
of city programs and services.
(b) Scope of work. The city auditor is empowered to conduct performance
and other audit work to determine whether:
(1) Activities and programs being implemented have been authorized
by the council, or some other legal authority, and are being conducted
in a manner contemplated to accomplish the objectives intended by the
council or other authorizing authority;
033198
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(2) The effectiveness of organizations, programs, activities, functions or
policies, and the extent to which desired results or benefits are being
achieved;
(3) The audited entity is acquiring, protecting, and using its resources
(such as personnel, property, and space) economically and efficiently,
and the causes of inefficiencies or uneconomical practices;
(4) The audited entity is in compliance with council or other legally
imposed mandates regarding efficiency, economy, effectiveness, or
expenditure of public funds;
(5) Systems of administrative and accounting control have been
established by management to effectively, economically, and efficiently
carry on the city's operations;
(6) Financial and performance reports are being provided that disclose
fairly, accurately, and fully all information that is required by law or other
established or state criteria that is necessary to ascertain the nature and
scope of programs and activities, and that is necessary to establish a
proper basis for evaluating the results of programs and activities.
(c) Follow-up on audits. The city auditor shall ensure accountability and
implementation of a continuous improvement process by an annual
status report of prior audit recommendations. Accordingly:
(1) The City Auditor may conduct follow-up reviews determined
necessary by the City Auditor to verify a report or plan from the City
Manager in response to an audit recommendation. In doing so, the City
Auditor shall request a status report on actions taken by appropriate
officials. The City Auditor will conduct their review post management's
target implementation date, or 12 months after the transmittal of an audit
report to the Council, whichever is sooner. At least six (6) months, but
taken by appropriate officials in response to the audit recommendations
(2) The city auditor may request additional periodic status reports, and
conduct follow-up review as needed.
(d) Report of irregularities. If the city auditor detects apparent violation of
law, or apparent instances of misfeasance or nonfeasance by an officer
or employee, or information that indicates derelictions may be
reasonably anticipated, the auditor shall, after consultation with and
advice from the city attorney, immediately report the irregularities to the
appropriate authority, including the city manager. If the irregularity is
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criminal in nature, the auditor shall also notify the appropriate chief
prosecuting attorney.
(e) Contract auditors, consultants, and experts. Through appropriate
procurement requirements and within the limits of the adopted budget,
the auditor may obtain the services of certified or registered public
accountants, qualified management consultants, or other professional
experts necessary to perform the auditor's duties.
(f)
The city auditor shall meet with the external auditors to discuss pertinent
matters, review the financial statements, auditors' opinions, and
management letters resulting from the annual financial audit."
SECTION 3. The Corpus Christi Code, Chapter 12%, Sec. 12%- 8, City auditor vacancy—
Selection process, is amended by adding the following language that is underlined
(added) and deleting the language that is stricken (deleted) as delineated below:
"Sec. 121/2-8. – City auditor vacancy—Selection process.
(a) At such times when a vacancy occurs in the office of the city auditor, the
first principal assistant shall act in the capacity of city auditor pending
the appointment of a new city auditor. Should the first principal assistant
position be vacant, the council audit committee shall appoint an interim
city auditor.
(b) An ad hoc nominating committee, consisting of the Council Audit
Committee and the City Manager, or designee, shall recommend to the
City Council candidates for City Auditor.
for city auditor. The committee shall consist of five (5) members,
including a chair and vice chair selected by majority vote of members,
meeting the following qualifications:
(1) Three (3) members shall be members of the city council nominated
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{2) One (1) member shall be an at large City of Corpus Christi resident.
{3) One (1) member shall be the city manager or his or her designee.
(c) The ad hoc committee shall hold meetings to consider applicants to
serve as city auditor. The committee shall recommend to the city council
three (3) candidates selected by a majority of the committee members. The
city council may request additional applicants for consideration. The city
council shall have final authority for appointment of the city auditor."
SECTION 4. If for any reason any section, paragraph, subdivision, clause, phrase, word,
or provision of this ordinance shall be held invalid or unconstitutional by final judgment of
a court of competent jurisdiction, it shall not affect any other section, paragraph,
subdivision, clause, phrase, word or provision of this ordinance, for it is the definite intent
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of this City Council that every section, paragraph, subdivision, clause, phrase, word or
provision hereof be given full force and effect for its purpose.
SECTION 5. This ordinance takes effect immediately upon passage on second reading.
Introduced and voted on the 1 day of
�(e 1 , 2023.
PASSED and APPROVED on the 11Th day of OC A1)W- , 2023.
Paulette Guajardo, Mayor
Rebecca Huerta, City Secretary
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