22-512ORDINANCE NO.22-512
AN ORDINANCE OF THE CITY OF DENTON AMENDING THE FISCAL YEAR 2021-22ANNUAL INTERNAL AUDIT PLAN; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City of Denton Charter requires the City Auditor to perform auditing dutiesassigned by the City Council; and
WHEREAS, on October 4, 2021 the City Council considered the Fiscal Year 2021-22 Annual
Internal Audit Plan (the “Plan”) and approved the Plan on October 12, 2021 through Ordinance No.
21-1833; and
WHEREAS, the purpose of the Fiscal Year 2021-22 Annual Internal Audit Plan is to outline
the auditing duties assigned by the City Council to the City Auditor to conduct during the fiscalyear; and
WHEREAS, on February 28, 2022, the Internal Audit Advisory Committee considered
amendments to the Plan to respond to a request to delay a routine audit, as presented by the City
Auditor, and gave direction regarding the amendments; and
WHEREAS, the City Council finds that this Ordinance is in the public interest; NOW,THEREFORE,
THE COUNCE 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 Fiscal Year 2021-22
Annual Internal 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.
The motjon to approve this Ordinance was made by G aaA ths Mh and secondedby nhl M tZef , the O) rove(i by the
following vote La - a]:
Aye Nay Abstain Absent
Gerard Hudspeth, Mayor:\/
Vicki Byrd, District 1 :\/
P’
V/
t/
Brian Beck, District 2 :
Jesse Davis, District 3 :
Alison Maguire, District 4:
Deb Armintor, At Large Place 5 :/
y,Paul Meltzer, At Large Place 6:
PASSED AND APPROVED thi, th, 2Znd d,y ,f LAafcA 2022 .
RARD F{UDSPEN
111111
ATTEST:
ROSA RIOS, CITY SECRETARY
, &.e2£Z;
APPROVED AS TO LEGAL FORM:
MACK REINWAND, CITY ATTORNEY
SdK%--Digitally signed by Scott BrayDate: 2022.03.IC) 11 :05:47
-06'OO’BY:
Exhibit “A”
City of DentonInternal Audit DepartmentFiscal Year 2021-22 Annual Internal Audit Plan Amended
Audit Project Details
Denton Municipal Electric
Energy Management OfficeAdministration
Review energy management control activities to ensure
they are operating effectively and efficiently.
Technology Services Series Review the efficiency and effectiveness of the
Technology Services Department’s operations, including
but not limited to preventing and responding to cyber
security threats.
Police Body-Worn Camera Usage Review body-worn camera usage to provide assurancethat these tools are used in accordance with the Police
Department’s general orders and best practices.
Wastewater Operations Review efficiency and effectiveness of the planning,
maintenance, and construction processes of wastewatercollection and reclamation infrastructure.
Warehouse Operations Review control activities to ensure that warehouse
inventory is adequately maintained and tracked in order
to safeguard City assets and ensure assets can be
effectively utilized by departments.
Overflow Audit – EmergencyServices: Billing & Collections
Review effectiveness of emergency medical services
billing and collections operations.
Audit Follow-Up Reviews Provide information on what changes have been made in
response to the following issued audits:
Overflow – Police Property Room: Procedures
(Jun. 2019);
Overflow – Roadway Quality Management (Oct.
2019);
Overflow – Police Overtime (Oct. 2019);
Procurement Process (Aug. 2019);
Economic Development: Recruitment &
Expansion (Jan. 2020);
Capital Projects Administration: Property
Acquisition (May 2020);
Facilities Maintenance (Jun. 2020);
Grants Management (Jun. 2020);
Utility Payment Assistance Program (Apr. 2021);and
•
•
•
•
•
•
•
•
•
Health Insurance Operations (Nov. 2020)
Ad-Hoc Projects Carry out fraud, waste, and abuse Investigations and
Analysis Requests from the City Council or City
Management as needed