23-1607ORD[NANCE NO. 23-1607
AN ORD[NANCE OF THE CITY OF DENTON APPROV[NG THE FISCAL YEAR 2023-24
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 31, 2023, the City Auditor presented the Fiscal Year 2023-24 Annual
Internal Audit Plan to the Internal Audit Advisory Committee which provided recommendations for
the City Council; and
WHEREAS, on August 15, 2023, City Council received a report from and provided direction
to the City Auditor regarding the Fiscal Year 2023-24 Annual Internal Audit Plan; and
WHEREAS, the purpose of the Fiscal Year 2023-24 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 ORDA[NS :
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 described
therein
SECTION 3. This Ordinance shall become effective immediately upon its passage and
approval.
The motion to approve this Ordinance was made by By 1 ft 1 }Icr and seconded
by B,tH\ Sec IL , the Ordinance was passed and approved by the
following vote [X - LI :
Aye Nay Abstain Absent
IVlayor Gerard Hudspeth:
Vicki Byrd, District 1 :
Brian Beck, District 2:
Paul Meltzer, District 3 :
Joe Holland. District 4:
Brandon Chase McGee, At Large Place 5 :
Chris Watts, At Large Place 6:
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PASSED AND APPROVED this the /9’' da,of g.f +,„.b,,, 2023.
GERARD HUDSPETH, MAYOR
ATTEST:
JESUS SALAZAR, CITY SECRETARY
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APPROVED AS TO LEGAL FORM:
MACK REINWAND, CITY ATTORNEY
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Exhibit “A”
City of Denton
Internal Audit Department
Fiscal Year 2023-24 Annual Internal Audit Plan
Project Details
Audit of Vendor Management Potential objectives include the effectiveness of vendor
due diligence processes, vendor database management,
and contract management practices.
Audit of Electric System
Operations
Potential objectives include efficiency and effectiveness
of electric infrastructure planning, maintenance, and
constructron processes.
Audit of Community Housing
Initiatives
Potential objectives include effectiveness of the City’s
housing assistance programs, examination of progress on
the Denton Affordable Housing Strategic Toolkit
implementation actions, and compliance with and
management of related vendor contracts.
Audit of Development Planning Potential objectives include efficiency and effectiveness
of the City’s land development process as well as the
calculation and collection of development-related fees.
Audit of Franchise Fee
Collections
Potential objectives include evaluation of franchised
utility fee gross revenue calculation, compliance with
franchise fee contracts and regulations, and opportunities
to increase fee collection equity.
Audit of Public Safety
Communications
Potential objectives include effectiveness of public safety
communication operations including call response
efficiency and effectiveness of public safety
cornrnunlcatron operatrons.
Audit of Park Management &
Planning
Potential objectives include effectiveness of park
planning, construction, and maintenance processes, and
external partnership and vendor management.
Audit Follow-Up Reviews Provide information on what changes have been made in
response to the following issued audits:
• Police Property Room: Second Review (Jun.
201 9);
Meter Reading & Billing: Electric & Water
Utilities (Jan. 2021);
Water System Operations (May, Jul., & Sep.
2021);
Payroll Administration (Sep. 202 1);
Emergency Medical Services: Ambulance Billing
(Nov. 2021);
•
•
•
•
•
•
Fleet Services Operations (Apr. & Jun. 2023);
and
Informal follow-up review on specific audit
recommendations from the audits of Utility Street
Cuts, Economic Development: Recruitment &
Expansion, Facilities Maintenance, COVID- 19
Response: Pandemic Preparedness, Municipal
Court Payments, and Building Permit Processes.
Compliance Program Carry out compliance reviews for the City of Denton’s
internal service functions including but not limited to
Finance, Procurement, and Human Resources.
Ad-Hoc Projects Carry out fraud, waste, and abuse Investigations and
consultation from the City Council or City Management
as needed.
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