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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: 7\I JJ \/ J 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) • • • • • • Ad-HocProjects Fraud, waste, and abuseInvestigations andAnalysis Requestsfrom the City Council or City Management.