HomeMy WebLinkAboutOrdinance 21379-08-2014 I
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ORDINANCE NO.21379-08-2014 j
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AN ORDINANCE AMENDING CHAPTER 2 "ADMINISTRATION,"
ARTICLE IV "DEPARTMENTS," DIVISION 3, "DEPARTMENT OF
INTERNAL AUDIT," SECTION 2-134, "ADMINISTRATION, OWERS
AND DUTES OF THE DEPARTMENT OF INTERNAL AUDIT" OF THE
CODE OF THE CITY OF FORT WORTH, TEXAS (1986), AS NDED,
TO MAKE PERFORMANCE AUDITS ROUTINE AUDITS UNDER THE
CITY CODE; PROVIDING THAT THIS ORDINANCE SHALL BE
CUMULATIVE OF ALL PRIOR ORDINANCES AND REPEAL.
CONFLICTING ORDINANCES; PROVIDING FOR A SEVE ILITY
CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Council seeks to promote greater efficiency, expediency, d
flexibility in auditing the records of City departments to improve program performance and
operations, reduce costs, facilitate decision making and corrective action, and promote public
accountability; and
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WHEREAS, pursuant to Chapter 2, Article IV, Division 3 of th . City Code, he
Department of Internal Audit has the authority to conduct performance audits d special au its
upon the direction of the City Council; and
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WHEREAS, regular performance audits will result in more added-valu6 audits and allow
the Department of Internal Audit to be more proactive in making recommendations to help I
improve City operations; and
WHEREAS, it is advisable to amend Chapter 2 of the Fort Worth Code of Ordinance to
make performance audits routine audits under the City Code;
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NOW,THEREFORE,BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF FORT WORTH,TEXAS,THAT:
SECTION 1.
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Chapter 2 "Administration," Article IV "Departments," Division 3 "Department of
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Internal Audit," Section 2-134(b)(3) of the-Code of the City of Fort Worth is hereby amended to
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be and read as follows:
Ordinance No.21379-08-2C 14
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Sec. 2-134(b)(3) -Administration, powers and duties of the department of internal audit.
(3) The department shall conduct performance audits of all city activities. Th departments all
conduct special audits, investigations, and projects at the request of the city council or the city I
manager:
a. Performance audits. The department shall conduct performance audits of all city
activities, designed to determine:
1. whether the audited entity is managing or utilizing its resources, including public
funds, personnel, property, equipment and space in an econom cal and efficient
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manner;
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2. the causes of inefficiencies or uneconomical practices, such as problems or
inadequacies in organizational structures, management information systems, internal
or administrative procedures, purchasing policies and/or in alloca ion of personnel,
resources and equipment;
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3. whether the desired results are being achieved.
b. Special audits. The department shall conduct special audits, investigations, and
projects when requested to do so by the city council or the city manager, with the scope
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of same to be determined by the request.
SECTION 2.
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This ordinance shall be cumulative of all provisions of ordinances of the ode of the'City of
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Fort Worth, Texas, (1986), as amended, except where the provisions of this ordinance are in direct
conflict with the provisions of such ordinances and such Code, in which event conflicting provisions r
of such ordinances and such Code are hereby repealed.
SECTION 3. 4
It is hereby declared to be the intention of the City Council that the phrases, clauses,
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sentences, paragraphs and sections of this ordinance are severable, and, if any phrase, clause, i
sentence, paragraph or section of this ordinance shall be declared unconstitut onal by the v lid
judgment or decree of any court of competent jurisdiction, or otherwise invalid der federal, slate
Ordinance No.21379-08-2C 14
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or local law, such unconstitutionality or invalidity shall not affect any of the remaining phra es, 7
clauses, sentences, paragraphs and sections of this ordinance, since the same would have been
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enacted by the City Council without the incorporation in this ordinance of any such unconstitutional
or invalid phrase, clause, sentence,paragraph or section.
SECTION 4.
All other provisions of Chapter 2, Article IV, Division 3, of the Code f the City of Fort
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Worth, as amended, shall remain in full force and effect, save and except as amended by his
ordinance.
SECTION 6.
This ordinance shall take effect and be in full force and effect from and after its passage, j
and it is so ordained.
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APPROVED AS TO FORM AND LEGALITY: ATTEST:
Mzaes-hi'arralmjr _ ary J. K er
Senior Assistant City Attorney City Secretary
ADOPTED AND EFFECTIVE: August 19, 2014
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Ordinanc No.21379-08-2 14
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City of Fort Worth, Texas '
Mayor and Council Communication
COUNCIL ACTION,°;Approved on 8119/201.4 - Ordinance�Nao 1379=08. 1.' f
DATE: Tuesday, August 19, 2014 REFE ENCE NO.: *'G-1 8283
LOG NAME: 12AUDITAMEND
SUBJECT: !
Adopt Ordinance Amending Chapter 2, Article IV, Division 3, Section 2-134, of the Code of the Ci y of Fort
Worth, Administration, Powers and Duties of the Department of Internal Audit, to Make Performar ce Audits
Routine Audits Under the City Code (ALL COUNCIL DISTRICTS)
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RECOMMENDATION:
It is recommended that the City Council adopt the attached ordinance amending Chapter 2, Article IV,
Division 3, Section 2-134, Administration, Powers and Duties of the Department of Internal Audit to make
performance audits routine audits under the City Code.
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DISCUSSION:
On September 20, 1994, Mayor and Council Communication (M&C G-10815), the City Council adopted
Ordinance No. 11677 revising and amending Section 2-134 of Chapter 2, Article IV, Division 3 of the Code j
of the City of Fort Worth, Texas (1986), as amended, specifying the administration of, and enum rating
the powers and duties of the Department of Internal Audit.
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Currently, the City Code authorizes the Department of Internal Audit to conduct financial-related audits of
all City revenues and expenditures, and compliance audits to ensure compliance with laws, grans and I
contracts on a regular on-going basis. However, performance audits may only be conducted at tt e I
direction of City Council. Staff recommends amending the City Code to allow pert rmance audit to be j
conducted on a routine on-going basis. The goal of performance audits is to use t e information to
promote greater efficiency, improve program performance and operations, reduce costs, facilitate decision
making by parties with responsibility to oversee or initiate corrective action, and c ntribute to public
accountability. Regular performance audits will result in more added-value audits�nd allow the
Department of Internal Audit to be more proactive in making recommendations to help improve City
operations. Special audits, investigations, and projects will still be conducted at th request of the City
Council or the City Manager.
AUDIT COMMITTEE —The Audit Committee considered the proposed change during its December 10,
2013 meeting and unanimously recommended this change to the City Code.
FISCAL INFORMATION /CERTIFICATION: ;
The Financial Management Services Director certifies that this action will have no material affect on City
funds.
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Logname: 12AUDITAMEND age I of 2 I
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FUND CENTERS:
TO Fund/Account/Centers FROM Fund/Account/Centers
CERTIFICATIONS: j
Submitted for City Manager's Office by_ Patrice Randle (6132)
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Originating Department Head: Sarah Fullenwider (7606)
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Additional Information Contact: Maleshia Farmer (7887)
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Logname: 12AUDITAMEND age 2 of 2
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