FY20-21 Audit Plan (Ordinance 20-1783)ORDINANCENO.20-1783
AN ORDINANCEOFTHE CITY OF DENTONAPPROVINGTHE FY 2020-21ANNUAL
INTERNAL AUDIT PLAN; ADOPTrNG A COUNCILMEMBER AUDIT AND ANALYSIS
REQUESTPOLICY; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS,theCityof DentonCharterrequiresthe City Auditor to performauditing duties
assignedby the City Council; and
WHEREAS,theCity Auditor presentedthe FY 2020-21Annual InternalAudit Planto City
Council on September22, 2020 and received City Council’s direction; and
WHEREAS, the purposeof the FY 2020-21Annual InternalAudit Planis to outline the
auditing dutiesassignedby theCity Council to the City Auditor to conductduring thefiscal year;and
WHEREAS, the City Council desiresto adopt proceduresand parametersfor City
Councilmemberauditandanalysisrequeststo ensurethemosteffective useof the Internal Audit
Department when respondingto requestfrom individual elected officials; and
WHEREAS, the City Council finds that this Ordinance is in the public interest;NOW,
THEREFORE,
THECOUNCILOFTHE CITY OFDENTON HEREBY ORDAINS:
SECTION 1. The recitalsand findings contained in the preambleof this Ordinance are
incorporated into the body of this Ordinance.
SECTION 2. TheCity Council hereby approvesthe City Auditor’s FY 2020-21Annual
Internal Audit Planasdepicted in the memorandum attached hereto asExhibit “A.”
SECTION 3. The City Council hereby approvesthe City Councilmember Audit and
Analysis Request Policy asdescribed in the memorandum attached hereto as Exhibit “B.”
SECTION4. This Ordinanceshall becomeeffective immediately upon its passageand
approval.
i: :o UHA : an Ce WaS : a1: ebyo rd in :i= W aS 1: SSed a nd
Aye Nay Abstain
and seconded
approved by the
Absent
ChrisWatts,Mayor:GerardHudspeth,District1:
KeelyG.Briggs,District2:JesseDavis.District3:
JohnRyan,District4:
Deb Armintor, At Large Place5:
PaulMeltzer, At Large Place6:
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PASSED AND APPROVED this the bfb d,y.f Or,+obec ' 2020.
/za/z 'CHRISWATTS, MAYOR
ATTEST:
ROSA RIOS,CITY SECRETARY
Gerard Hudspeth, Mayor ProTem
APPROVEDAS TO LEGAL FORM:
AARONLEAL,CITY ATTORNEY
./rJ z,'„~.'.„/BY:
Exhibit “A”
City of Denton
Internal Audit DepartmentFy 2020-21Annual Internal Audit Plan
Title Details
WaterProduction & Distribution Review theefficiency andeffectivenessof the planning,
maintenance,and construction processof water
productionanddistributioninfrastructure.
Building Permit Process Examine theefficiency andeffectivenessof the building
permitting processincluding review, inspection,andissuance.
Municipal Court Payments
Process
Review controls overthe collectionof municipal finesandfees.
PayrollAdministration Review controls overpayroll costsincluding calculation
accuracy, timecard approvals, and systemaccess.
Utility Payment Assistance
Program
Review the effectivenessof the City’s utility assistance
programincluding public outreach,vendorcontract
compliance, and distribution effectiveness.
Emergency Medical Services Review efficiency and effectivenessof EMS operations.
Overflow Audit – Utility Meter
Reading
Examine controls over electricandwaterutility meter
readingprocessesincludingbilling accuracy,data
reliability, and meter maintenance.
Overflow Audit –Health
InsuranceFund
Examine controls over healthinsuranceclaims and
associatedcontract compliance.
Risk Assessment Identify & evaluateall areasof theCity basedon
financial, safety,andreputationalrisk level.
AuditFollow-UpReviews Provide information on what changeshavebeenmadein
response to the following issued audits:
PoliceProperty Room(Jun.2019);
Utility StreetCuts (Aug. 2019);
RoadwayQuality Management(Oct.2019);
AccountsPayable(Oct.2019);
Police Overtime (Oct.2019);and
COVID-19: DisasterReimbursements(Jun.
2020)
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•
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Ad-HocProjects Fraud, waste, and abuseInvestigations andAnalysis
Requestsfrom the City Council or City Management.