HomeMy WebLinkAbout24-1575ORDINANCE NO. 24- 1575
AN ORDINANCE OF THE CITY OF DENTON APPROVING THE FISCAL YEAR 2024-25
ANNUAL INTERNAL AUDIT PLAN; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City of Denton Charter requires the City Auditor to perform auditing duties
assigned by the City Council; and
WHEREAS, on July 23, 2024, City Council received a report from and provided direction to
the City Auditor regarding the Fiscal Year 2024-25 Annual Internal Audit Plan; and
WHEREAS, the purpose of the Fiscal Year 2024-25 Annual Internal Audit Plan is to outline
the auditing duties assigned by the City Council to the City Auditor to conduct during the fiscal
year; and
WHEREAS, the City Council finds that this Ordinance is in the public interest; NOW,
THEREFORE,
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
SECTION 1. The recitals and findings contained in the preamble of this Ordinance are
incorporated into the body of this Ordinance.
SECTION 2. The City Council hereby approves the City Auditor’s Fiscal Year 2024-25
Annual Internal Audit Plan as depicted in the memorandum attached hereto as Exhibit “A“ and directs
and authorizes the City Auditor to take necessary actions to complete the audit projects described
therein
SECTION 3. This Ordinance shall become effective immediately upon its passage and
approval.
The motion to approve thi
by J.c nbl\'- J
following vote H - D
; Ordinance was made by Gen J PtLJpcIt ., the Ordinance was pagsed an
and seconded
approved by the
Aye Nay Abstain Absent
Mayor Gerard Hudspeth:
Vicki Byrd, District 1 :
Brian Beck, District 2:
Paul Meltzer. District 3 :
Joe Holland, District 4:
Brandon Chase McGee, At Large Place 5 :
Jill Jester, At Large Place 6:
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a-7-
PASSED AND APPROVED this the j7 b day of scp+c„’-b'/, 2024.
k’;#AYOR
ATTEST:
LAUREN THODEN, CITY SECRETARY
B Y :
APPROVED AS TO LEGAL FORM:
MACK REINWAND, CITY ATTORNEY
Exhibit “A”
City of Denton
City Auditor’s Office
Fiscal Year 2024-25 Annual Internal Audit Plan
Project Details
Audit of Homelessness Response Potential objectives include the effectiveness, equity, and
regulatory compliance of homelessness assistance
programs and enforcement activities involving people
experiencing homelessness as well as provide
information on the availability of regional resources.
Audit of Employee Performance
Management
Potential objectives include effectiveness, equity, and
regulatory compliance of the City’s non-civil service
employee performance management processes including
performance evaluations, and corrective action.
Audit of Public Works
Maintenance
Potential objectives include effectiveness of public works
asset maintenance activities including asset condition
monitoring, maintenance project planning, and project
quality assurance.
Audit of Animal Services
Operations
Potential objectives include effectiveness of animal
shelter care, animal control compliance with relevant
regulations, and adequacy of fee collection practices.
Audit of Fire Department
Overtime
Potential objectives include ensuring Fire Department
overtime is calculated accurately and is effectively
recorded, approved, and monitored.
Overflow: Audit of Park
Management & Planning
Potential objectives include effectiveness of park
planning, construction, and maintenance processes, and
external partnership and vendor management.
Audit Follow-Up Reviews Provide information on what changes have been made in
response to the following issued audits:
• Capital Projects Administration: Second Follow-
Up Review (May 2020);
Grants Management: Second Follow-Up Review
(Jun. 2020);
Energy Portfolio Management (Mar. 2022);
Wastewater System Operations (Apr. and May
2022);
Network Management (Jul. and Aug. 2022);
Warehouse Inventory Management (Aug. 2022);
Body-Worn Camera Usage (Jan. 2023); and
Recreation Facility Operations (Apr. 2023).
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Compliance Program Carry out compliance reviews for the City of Denton’s
internal service functions including but not limited to
Finance, Procurement, and Human Resources
Ad-Hoc Projects Carry out fraud, waste, and abuse investigations and
consultation from the City Council or City Management
as needed