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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