Page 91 - Budget Book FY2020-2021

General Fund
Audit Office
www.mcallen.net/departments/auditor

Mission Department Summary
Statement: Actual Adj. Budget Estimated Budget
The mission of City Expenditure Detail: 18-19 19-20 19-20 20-21
Auditor Office is to use Personnel Services
a risk assessment Salaries and Wages $ 167,761 $ 171,781 $ 171,781 $ 171,781
program to provide Employee Benefits 37,875 41,652 41,652 44,200
independent and Supplies 907 1,375 1,375 2,375
objective information, Other Services and Charges 10,414 3,931 3,931 11,931
recommendations and
assistance to the City Operations Subtotal 216,956 218,739 218,739 230,287
Commission, McAllen
Public Utility Board and Capital Outlay - - - -
Management to improve Total Expenditures $ 216,956 $ 218,739 $ 218,739 $ 230,287
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 20-21 GOALS
Abraham Suarez 1.) Through audit coverage our Office uses a systematic and disciplined approach to evaluate and improve effectiveness
1300 Houston Ave of controls, governance, and risk management to help the City accomplish its goals and objectives.
McAllen, TX 78501 2.) Continue to provide independent auditing and work closely with management to maximize cost
(956) 681-1126
Report Fraud, Waste or effectiveness resulting in cost savings.
Abuse (956) 681-1127 3.) Continue to provide support service to City Departments to improve their controls systems by providing best
fraudhotline@mcallen.net 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 18-19 FY 19-20 FY 19-20 FY 20-21
internal audits to Inputs:
improve and enhance
the efficiency and Full Time Employees 2 2 2 2
effectiveness of the City Department Expenditures $ 216,956 $ 218,739 $ 218,739 $ 230,287
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 Internal Audit Reports 5 6 6 5
operating policies and Follow-up Audits 3 4 4 5
third party contracts. Surprise Cash and Inventory Counts 26 30 30 30
Investigate allegations Fraud Allegations Reviewed 9 10 10 10
pertaining to fraud,

waste and abuse of city Reports Issued 43 50 50 50
resources. 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 2.5 3.0 3.0 2.5
Follow-ups completed/ per auditor 1.5 2.0 2.0 2.5
Surprise cash and inventory counts completed/ per auditor13.0 15.0 15.0 15.0
Reviewed fraud allegations completed/ per 21.5 25.0 25.0 25.0
auditor
Department expenditures per capita $ 1.45 $ 1.44 $ 1.45 $ 1.50

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