FY19-20 Audit Plan - Amended (Ordinance 20-958)ORDINANCE NO. 20-958
AN ORDINANCE OF THE CITY OF DENTON AMENDING THE FY 2019-20 ANNUAL
INTERNAL AUDIT PLAN; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, one of the City Auditor’s responsibilities is to create an Annual Audit Plan; and
WHEREAS, on December 17, 2019, the City Council considered the FY 2019-20 Annual
Audit Plan (the “Plan”) and approved the Plan on January 7, 2020 through Ordinance No. 20-027;
and
WHEREAS, on May 5, 2020, the City Council considered amendments to the Plan to provide
flexibility over the fiscal year because of the COVID-19 declared state of local emergency, as
presented by the City Staff Auditor, and gave direction regarding the amendments; and
WHEREAS, the City Council finds that the Plan as amended 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
incorporated into the body of this Ordinance.
SECTION 2. The City Council hereby approves the City Auditor’s Amended FY 2019-20
Annual Audit Plan as depicted in the memorandum attached hereto as Exhibit “A.”
SECTION 3. This Ordinance shall become effective immediately upon its passage and
approval.
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following yae La - _C)J :d
Nay Abstain Absent
The motion !o approve tas ordinance was made by
Aye
JC
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Chris Watts, Mayor:
Gerard Hudspeth, District 1 :
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Keely G. Briggs, District 2:
Jesse Davis, District 3 :
John Ryan, District 4:
Deb Armintor, At Large Place 5 :
Paul Meltzer, At Large Place 6:
PASSED AND APPROVED this laW day of 2020
CHRIS W.MAYOR
ATTEST:
ROSA RIOS, CITY SECRETARY
-at&d,
APPROVED AS TO LEGAL FORM:
AARON LEAL, CITY ATTORNEY
.
City Of Denton
Internal Audit Department
Annual Audit Plan for Fy 2019-20
Title
Payroll Administration
Assessment of DME
Details
$85 million payroll costs
Approx. $200 million revenues
$41 million water revenue is collectedMeter Reading
Health Insurance Fund $23 million claims
Facilities Services Citywide dependence on these services
Grants Management
HR Compliance with Laws
COVID- 19 Audit Series
Audit Follow-up
Overflow – Capital Project Series
$ 125 million revenue
Citywide personnel policies and compliance with laws
Emerging city-wide risks
Implementation of prior recommendations
$ 118 million authorized funding and about $200 million
upcoming bonds