Page 90 - Approved Annual Budget FY 2019-2020_Flat

General Fund
Audit Office

www.mcallen.net/departments/auditor
Mission Department Summary
Statement: Actual Adj. Budget Estimated Budget
The mission of City Expenditure Detail: 17-18 18-19 18-19 19-20
Auditor Office is to use Personnel Services
a risk assessment Salaries and Wages $ 163,835 $ 168,768 $ 168,768 $ 168,768
program to provide Employee Benefits 37,980 39,419 39,419 41,188
independent and Supplies 1,489 2,375 2,375 2,375
objective information, Other Services and Charges 6,750 11,931 11,931 11,931
recommendations and
assistance to the City Operations Subtotal 210,054 222,493 222,493 224,262
Commission, McAllen
Public Utility Board and Capital Outlay - - - -
Management to improve Total Expenditures $ 210,054 $ 222,493 $ 222,493 $ 224,262
City Services and PERSONNEL
strengthen Exempt 2 2 2 2
accountability to the Non-Exempt - - - -
public. Total Positions Authorized 2 2 2 2

Contact Us: MAJOR FY 19-20 GOALS
Abraham Suarez, 1.) Through audit coverage our Office uses a systematic and disciplined approach to evaluate and
1300 Houston Ave improve effectiveness of controls, governance, and risk management to help the City
McAllen, TX 78501 accomplish its goals and objectives.
(956) 681-1126 Report
Fraud, Waste or Abuse 2.) Continue to provide independent auditing and work closely with management to maximize
(956) 681-1127 cost effectiveness resulting in cost savings.
fraudhotline@mcallen.net
3.) Continue to provide support service to City Departments to improve their controls systems
by providing best practice rules and controls.
4.) Continue to provide audit expertise to prevent, detect, investigate, and follow-up on allegations
of fraud, illegal acts and abuse of city assets.
5.) Promote a honest environment and a fraud-free organization by educating employees to
"do the right thing" as an avenue to deter and prevent fraud, waste and abuse of City resources.
Description: Performance Measures
In general, the Audit Actual Goal Estimated Goal
Department conducts FY 17-18 FY 18-19 FY 18-19 FY 19-20
internal audits to Inputs:
improve and enhance
the efficiency and Full Time Employees 2 2 2 2
effectiveness of the City Department Expenditures $ 210,054 $ 222,493 $ 222,493 $ 224,262
Wide Departments Outputs:
operational and Audit Service Hours 3,404 3,404 3,404 3,404
financial functions. Administrative Hours 756 756 756 756
Compliance audits are
conducted to standard Fraud Orientations Conducted 12 12 12 12
operating policies and Internal Audit Reports 6 5 5 6
third party contracts. Follow-up Audits 2 4 4 4
Investigate allegations Surprise Cash and Inventory Counts 30 30 30 30
pertaining to fraud,
waste and abuse of city Fraud Allegations Reviewed 11 10 10 10
resources. Reports Issued 49 49 49 50
Effectiveness Measures:
Annual audit plan completed 100% 100% 100% 100%
Hours spent in auditing 90% 90% 90% 90%
Audit Concurrence for Recommendations 95% 95% 95% 95%
Complete "Follow-ups" within 12 months 100% 100% 100% 100%
Efficiency Measures:
Internal audit reports completed/ per
auditor 3.0 2.5 2.5 3.0
Follow-ups completed/ per auditor 1.0 2.0 2.0 2.0
Surprise cash and inventory counts 15.0 15.0 15.0 15.0
completed/ per auditor
Reviewed fraud allegations completed/ per 5.5 5.0 5.0 5.0
auditor
Department expenditures per capita $ 1.43 $ 1.51 $ 1.48 $ 1.47
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