HomeMy WebLinkAbout033265 RES - 01/18/2024RESOLUTION APPROVING THE CALENDAR YEAR 2024 ANNUAL AUDIT PLAN
WHEREAS, Chapter 12, Section 12% -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 2024 Annual Audit Plan at its
meeting on December 12, 2023; and
WHEREAS, the Audit Committee has forwarded the CY 2024 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 2024 Annual Audit Plan, which plan is attached
to this resolution as Exhibit A.
PASSED and APPROVED on the `D day of Cr\ , , 2024.
Paulee Guajardo, Mayor
ATTEST:
ij(Re•ecca Huerta, City Secretary
033265
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SCANNED
Exhibit A
City Auditor's Off
mil_ .
2024 Approved Annual Audit PI`
Item No.
Department
Audit Area
Audit Objective
Approved Audits
A3
Engineering and Public Works
Junior Beck Dr.
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, and completion).
A4
Engineering and Police Department
Police Training Academy
A5
Engineering and Parks and Recreation
Packery Channel/Sidewalk Restoration
A6
Corpus Christi
Environmental Protection Agency (EPA)
Consent Decree
Does Wastewater's CIP projects align with the EPA Consent Decree?
A7
Legal Department
Open Records Requests
Evaluate open record requests timeliness and fees.
A8
Visit Corpus Christi
Evaluate funding and objectives for Visit Corpus Christi.
A9
Downtown Management District (DMD)
Is TIRZ funding spent appropriately?
A10
Emergency Management
Disaster Recovery
Review City disaster recovery plan for adequacy, preparedness testing.
All
Procurement
Is Procurement of City Services following appropriate Request for
Quote/Request for Proposal policies and procedures?
Al2
Water Department
Asset Management
Check to ensure that financial records match the inventory records and that
those records align with a physical inventory count.
F1
Parks and Recreation
Nueces County Victims' Memorial Garden Contract
Review
Evaluate status of prior audit recommendations.
F2
Engineering and Utilities
Greenwood Wastewater Treatment Plant (WWTP)
Electrical Improvements Review
Evaluate status of prior audit recommendations.
Project Carryovers
AU17-005 2B
Parks and Recreation
Ball Parks and Other Revenue
Are sufficient controls in place for all revenue collections?
AU22-004
Human Resources
Employee Beneficiary Verification
Are ineligible recipients receiving City health insurance benefits?
AU17-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.
In progress
Revised 12/22/2023
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