Loading...
HomeMy WebLinkAbout26-1653ORDINANCE NO. 26-1653 AN ORDINANCE OF THE CITY OF DENTON APPROVING THE FISCAL YEAR 2026-27 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 September 22, 2026, City Council received a report from and provided direction to the City Auditor regarding the Fiscal Year 2026-27 Annual Internal Audit Plan; and WHEREAS, the purpose of the Fiscal Year 2026-27 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 CITY 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 City Auditor's Fiscal Year 2026-27 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 George Ferrie and seconded by Suzi Rumohr the Ordinance was passed and approved by the following vote [ - 0 ]: Aye Nay Abstain Absent Chris Watts, Mayor: Jordan Villarreal, District 1: Nick Stevens, District 2: V Suzi Rumohr, District 3: V Joe Holland, District 4: V George Ferrie, At Large Place 5: \% Jill Jester, At Large Place 6: PASSED AND APPROVED this the 13th day of October , 2026. _. 1 V�C- CH WATTS, MAYOR ATTEST: KRISTI GILBERT, CITY SECRETARY OaMA APPROVED AS TO LEGAL FORM: MACK REINWAND, CITY ATTORNEY S Scott Bray Deputy City Attorney BY: //ice Exhibit "A" City of Denton City Auditor's Office Fiscal Year 2026-27 Annual Internal Audit Plan Project Hours Purpose Audit of Jail Operations 600 Answer the following assurance questions: • Do booking, detention, and release procedures comply with applicable laws? • Are booking, detention, and release activities performed as expected? • Are reasonable City resources used to safely and securely detain people? Audit of Community Contact 500 Answer the following assurance questions: Centers • Have the City's community contact centers established service -level goals to meet customer demands? Are those goals being achieved? • Are the City's community contact centers performing as expected? • Are City resources used to provide information to residents, visitors, and utility customers reasonable? Audit of Tourism Initiatives 500 Answer the following assurance questions: • Has the City established tourism -related organizational goals? Are the City's tourism initiatives achieving those goals? • Are the City's tourism initiatives performing as expected? • Are City resources used to promote tourism reasonable? • Do the City's tourism initiatives comply with applicable laws? Overflow: Audit of Weather- 300 Answer the following assurance questions: Related Preparedness • Are City resources dedicated to weather -related preparedness reasonable? • Are weather -related preparedness activities performed as expected? Overflow: Follow -Up Reviews 350 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); • Body -Worn Camera Usage (Jan. 2023); • Pedestrian & Cyclist Safety (Sep. 2023); and • Staff Recruiting & Hiring (Mar. 2024). Audit Follow -Up Reviews 400 Provide information on what changes have been made in response to the following issued audits: • Electric System Operations (Jun. 2024); • Vendor Management (Aug. 2024); • Community Housing Initiatives (Nov. 2024); • Homelessness Response (Apr. 2025); and • Informal Follow -Up Review (Mar. 2024). Ad -Hoc Projects 150 Conduct fraud, waste, and abuse investigations and consultation projects based on City Council or City Management requests or as needed. Administrative Projects 100 Complete the following administrative projects: • Complete a comprehensive risk assessment; • Establish a City Auditor's Office Strategic Plan for Fiscal Years 2028 through 2033; and • Update the City Auditor's Office's governance framework.