23-1164ORDINANCE NO. 23-1164
AN ORDINANCE OF THE CITY OF DENTON AMENDING 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 duties
assigned by the City Council; and
WHEREAS, on July 26, 2022 the City Council considered the Fiscal Year 2022-23 Annual
Internal Audit Plan (the “Plan”) and approved the Plan on August 16, 2022 through Ordinance No.
21-2817; 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, on July 10, 2023, the Internal Audit Advisory Committee considered
amendments to the Plan to respond to a request to delay a routine audit and audit follow-up review,
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 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 'W’ 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.
The motion to approve this Ordinance was made by Br icbm eaR and seconded
by B fKMxy\ Cha tAC M , the Ordinance was pissed and approved by thefollowing vote L - IL] :Aye Nay Abstain Absent
Mayor Gerard Hudspeth:
Vicki Byrd, District 1 :
Brian Beck. District 2:
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Paul Meltzer. District 3 :
Joe Holland. District 4:
Brandon Chase McGee, At Large Place 5 :
Chris Watts, At Large Place 6:
PASSED AND APPROVED this the \Sb d,y ,f . 2023.
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ATTEST:
JESUS SALAZAR, INTERIM CITY SECRETARY L\\111111111
APPROVED AS TO LEGAL FORM:
MACK REINWAND, CITY ATTORNEY
g#%-BY:
Exhibit “A”
City of Denton
Internal Audit DepartmentFiscal Year 2022-23 Amended 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
constructIon practrces.
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.
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);
• Accounts Payable: Second Review (Oct. 2019);
Capital Projects Administration: Planning &
Design (May 2020);
Capital Projects Administration: Construction
(May 2020);
Facilities Maintenance: Second Review (Jun.
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