21-2817ORDiNANCE NO. 21-2817
AN ORDINANCE OF THE CITY OF DENTON APPROVING THE FISCAL YEAR 2022-23
ANNUAL 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 July 25, 2022, the City Auditor presented the Fiscal Year 2022-23 Annual
Internal Audit Plan to the Internal Audit Advisory Committee which provided recommendations for
the City Council; and
WHEREAS, on July 26, 2022, City Council received a report from and provided direction to
the City Auditor regarding the Fiscal Year 2022-23 Annual Internal Audit Plan; and
WHEREAS, the purpose of the Fiscal Year 2022-23 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 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 Fiscal Year 2022-23
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 describedtherein
SECTION 3. This Ordinance shall become effective immediately upon its passage and
approval.
:: e =nMTTU: a T: eb :B aq)a:Ir:nvq j e =n 1 ::following vote [1- a] :Aye Nay Abstain Absent
Mayor Gerard Hudspeth:
Vicki Byrd, District 1 :
Brian Beck. District 2:
Jesse Davis, District 3 :
Alison Maguire, District 4 :
Brandon Chase McGee, At Large Place 5 :
Chris Watts, At Large Place 6:
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PASSED AND APPROVED this the IbN day of „Bt 2022.
GERARD HUDSPETH, MAYOR
ATTEST:
ROSA RIOS, CITY SECRETARY It\11111111
APPROVED AS TO LEGAL FORM:
MACK REINWAND, CITY ATTORNEY
g/38--Digitally signed by Scott
BrayDate: 2022.08.04 16:32:50
-05'OO'BY:
Exhibit “A”
City of DentonInternal Audit DepartmentFiscal year 2022-23 Annual Internal Audit Plan
Audit Project Details
Solid Waste Operations Potential objectives include scale house operational
effectiveness, waste collection efficiency, asset planning
effectiveness, regulatory environment compliance, and
vendor contract management effectiveness.
Recreation Facility Operations Potential objectives include cash handling control
effectiveness, effectiveness, efficiency, and equity of
youth and adult recreation programs, economy of
recreation program fees, and facility maintenanceeffectiveness.
Fire Prevention Potential objectives include compliance with relevant
laws and regulations, effectiveness of the fire inspection
program, effectiveness of fee collection practices,
effectiveness of the fire investigation process, and
effectiveness of public education programs.
Pedestrian & Cyclist Safety Potential objectives include effectiveness of sidewalk
and bike lane planning and effectiveness of sidewalk,
bike lane, and traffic signal maintenance and
constructron practIces.
Fuel Management Potential objectives include effectiveness of controls
over fuel stations and fuel contract managementeffectiveness.
Staff Recruiting & Hiring Potential objectives include compliance with laws and
regulations and effectiveness and equity of recruitment
and hiring processes.
Police Property Room Inventory Provide routine assurance that Police property room
inventory controls are functioning.
Audit Follow-Up Reviews Provide information on what changes have been made in
response to the following issued audits:
• Utility Street Cuts: Second Review (Aug. 2019);
• Police Property Room: Second Review (Jun.
2019);
• Capital Projects Administration: Planning &
Design (May 2020);
• Capital Projects Administration: Construction
(May 2020);
•
•
•
•
COVID-19 Response: Pandemic Preparedness
(Sep. 2020);
Municipal Court Payments (Apr. 2021);
Building Permits (Jul. 2021); and
Informal follow-up review on specific auditrecommendations from the audits of Customer
Service, Roadway Quality Management, Capital
Projects Administration: property Acquisition
and Health Insurance Operations
Ad-Hoc Projects Carry out fraud, waste, and abuse Investigations and
Analysis Requests from the City Council or City
Management as needed
Exhibit “B”
City of Denton
Internal Audit Department
Division of Police Property Room Follow-Up Reviews
Recommendation
le
3
4
Revise the General Order to ensure a background check is performed onall staff before they are assjgned to the Property Room.
Annually verify that only authorized employees have electronic access tothe Property Room.
Establish a formal pojicy for checking out evidence items.
Consider requiring the Dispatch Unit to monitor Property Room cameras.
Adjust policy to erie that at least all high-risk inventory items arereviewed annuall
Work with Technology Services to implement OCR capability of
LaserFische software to capture and manage evidence data to ensure theintegrity of data and improve controls over evidence
Eliminate Property Technicians’ privilege to delete system records.
Establish a procedure to notify Property Room Unit superiors if an itemis found missin
Maintain an up-ts
Require an independent witness to perform or oversee the verification forhjgh-risk items marked for destruction.
Maintain an independent record of high-risk items marked fordestruction.
Necessary funding needs to be provided to the Police Department for
analyzing of old, untested sexual assault kits.
Until permanent solution is found, temporarily relocate all property and
evidence inventory items to the large empty warehouse behind the
Narcotics office to address the short-term, critical need.
Require the Property Room Unit to conduct comprehensive inventory
count during the move to account for every item in its inventory with anincreased focus on necessary disposals
Store security camera footage for atT==FTEatreview by someone independent of Property Room staff.
Store all high-risk items, including those marked for destruction or
deposit, in locations with enhanced security measures.
Install an adequate ventilation system above all narcotics storage areas.
9
Procedures
16
17
1
2
6
12
13
Post-Remodel
(TBD - Future
Audit Plan)