HomeMy WebLinkAbout25-963ORDINANCE NO. 25-963
AN ORDINANCE OF THE CITY OF DENTON AMENDn{G 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 adopted the Fiscal Year 2024-25
Annual Internal Audit Plan; and
WHEREAS, on February 18, 2025, the City Council 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 based on direction given at the January 7, 2025 meeting; and
WHEREAS, on May 1, 2025, City Management requested the City Auditor’s Office expand
the scope of the scheduled Fire Overtime Audit to include a review of City-wide overtime, which
would require an amendment to the Fiscal Year 2024-25 Annual Internal Audit Plan; and
WHEREAS, the City Council finds that expanding the scope of the Fire Overtime Audit to
include a review of City-wide overtime and amending the Fiscal Year 2024-25 Annual Internal Audit
Plan accordingly is in the public interest; NOW, THEREFORE,
THE couNcn 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 City Auditor’s Fiscal Year 2024-25
Annual Internal Audit Plan as depicted in the memorandum attached hereto as Exhibit 'W ’ 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 Gerard Hudspeth and seconded by Joe
Holland, the Ordinance was passed and approved by the following vote [ 7 - 0 ]:
Aye
X
X
X
X
X
X
X
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:
PASSED AND APPROVED this the 20th day of May, 2025 .
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ATTEST:
LAUREN THODEN, CITY SECRETARY
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APPROVED AS TO LEGAL FORM:
MACK REINWAND, CITY ATTORNEY
.„I/B[Scott Bray
Deputy City Attorney
Exhibit “A”
City of Denton
City Auditor’s Office
Fiscal Year 2024-25 Annual Internal Audit Plan–Second Amendment
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 City-wide Overtime Potential objectives include ensuring City-wide overtime
is forecasted, budgeted, and calculated accurately, is
effectively recorded, approved, and monitored, and is
managed economically, including understanding
overtime drivers and shift management practices to
determine overtime drivers.
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:
• Warehouse Inventory Management (Aug. 2022);
• Recreation Facility Operations (Apr. 2023); and
• Animal Services (Jan. 2025).
Ad-Hoc Projects Carry out fraud, waste, and abuse investigations and
consultation from the City Council or City Management
as needed.