HomeMy WebLinkAbout25-099ORDrNANCE NO. 25-099
AN ORDINANCE OF THE CITY OF DENTON AMENDING 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, the 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, on September 17, 2024, the City Council approved the Fiscal Year 2024-25
Annual Internal Audit Plan by Ordinance No. 24-15751 and
WHEREAS, on January 7, 2025, the City Council gave direction to amend the Annual
Internal Audit Plan to include a follow-up review of the Audit of Animal Services on the Fiscal Year
2024-25 Annual Internal Audit Plan; 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 found
to be true and incorporated into the body of this Ordinance.
SECTION 2. The City Council hereby approves the amended 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 this Ordinance was made by Joe Holland and seconded by Brandon
Chase McGee, the Ordinance was passed and approved by the following vote [ 7 - 0 ]:
Aye
X
X
X
X
X
Nay Abstain Absent
Mayor Gerard Hud$peth:
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:
X
X
PASSED AND APPROVED this the 18th day of February , 2025.
gPETH, MAYOR
ATTEST:
LAUREN THODEN, CITY SECRETARY \\11111
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APPROVED AS TO LEGAL FORM:
MACK REINWAND, CITY ATTORNEY
Scott Bray
Deputy City Attorney
Exhibit “ A“
City of Denton
City Auditor’s Office
Fiscal Year 2024-25 Annual Internal Audit Plan–Amended
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);
Warehouse Inventory Management (Aug. 2022);
Body-Worn Camera Usage (Jan. 2023);
Recreation Facility Operations (Apr. 2023); and
Animal Services (Jan. 2025).
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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