HomeMy WebLinkAbout033324 RES - 03/19/2024RESOLUTION APPROVING THE REVISED 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 February 13, 2024; 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
r'
Pau ette Guajardo, Mayor
day of 0\0\a\A
ATTEST:
, 2024.
Rebecca Huerta, ity ecretary
Page 1of2
033324
NNE
Exhibit A
2024
City Auditor's
Revised
Annual
Office
Audit
Plan
Item
No.
Department
Audit
Area
Audit
Objective
Approved
Audits
A3
Engineering
Junior
and
Beck
Public
Dr.
Works
Audit
construction
project
internal
controls
from
a
process
and
A4
Engineering
Police
and
Training
Police
Academy
Department
cost
cycle
viewpoint
(i.e.
planning,
at
a
given
design,
point
pre
-construction,
in
the
construction
construction,
project
life
and
A5
Engineering
Packery
Channel/Sidewalk
and
Parks
and
Recreation
Restoration
completion).
A6
Open
Legal
Records
Department
Requests
Evaluate
open
record
requests
timeliness
and
fees.
A7
Visit
Corpus
Christi
Evaluate
will
be
on
funding
TPID
(Tourism
and
objectives
Public
Improvement
for
Visit
Corpus
District).
Christi.
Focus
A8
Downtown
Management
District
(DMD)
Is
TIRZ
funding
spent
appropriately?
TIRZ
#3
service
contract.
A9
Emergency
Disaster
Management
Recovery
Review
testing.
City
disaster
recovery
plan
for
adequacy,
preparedness
A10
Procurement
Is
for
Procurement
Quote/Request
of
City
for
Services
Proposal
following
policies
and
appropriate
procedures?
Request
SP1
Asset
Water
Management
Department
Check
records
count.
to
and
ensure
that
those
that
financial
records
records
align
with
match
a
physical
the
inventory
inventory
SP2
Recruiting
Human
and
Resources
Onboarding
Evaluate
onboarding
the
process.
timeliness
and
efficiency
of
the
hiring
and
F1
Nueces
County
Parks
Contract
and
Victims'
Recreation
Review
Memorial
Garden
Evaluate
status
of
prior
audit
recommendations.
F2
Greenwood
(WWTP)
Engineering
Electrical
Wastewater
Improvements
and
Treatment
Utilities
Review
Plant
Evaluate
status
of
prior
audit
recommendations.
Project
Carryovers
AU17-005
2B
Ball
Parks
Parks
and
and
Recreation
Other
Revenue
Are
sufficient
controls
in
place
for
all
revenue
collections?
AU22-004
Employee
Human
Beneficiary
Resources
Verification
Are
ineligible
recipients
receiving
City
health
insurance
benefits?
AU17-A9
Police
Property
Department
Room
room
Are
sufficient
function?
controls
in
place
over
the
evidence
and
property
AU23-A6
Environmental
Consent
Corpus
Protection
Christi
Decree
Agency
(EPA)
Decree?
Does
Wastewater's
CIP
projects
align
with
the
EPA
Consent
Other
Projects/Continuous
Auditing
CA
Unannounced
Cash
Counts
Are
cash
funds
intact?
PC
Procurement
Card
Reviews
policies
Are
P-card
and
purchases
procedures?
made
in
accordance
with
procurement
FR
City
Investigations
Auditor
Hotline
Investigate
allegations
of
fraud,
waste,
or
abuse.
SP
Audit
Special
Committee
Requests
Allow
Committee.
time
for
special
requests
approved
by
the
Audit
In progress
Completed
2/19/2024
Page 2of2