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Internal Audit

View audit reports for the City of Albuquerque's Office of Internal Audit.

Welcome to the Office of Internal Audit

Welcome. Our objective is to make the City a better place to live. We do this by ensuring that City government is efficient, effective, and accountable to the citizens. OIA believes that positive change is accomplished by offering City government recommendations to continue to excel and improve.

We strive to improve our skills by being open to ideas and having the attitude that learning is continuous. We invite you to learn about our office and read our reports.

Latest News

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Alan Gutowski Hired as Sr. Info. Systems Auditor

Mr. Gutowski has worked for the City for more than 15 years. He previously worked for OIA as the Senior Information Systems Auditor and as the Audit Manager, and most recently as the City’s Risk Finance Manager. He graduated from the University of New Mexico Anderson School of Management with a BBA with a concentration in Accounting. Alan is a CPA licensed in New Mexico, CISA, CITP, ITIL F v3, CFE, CIA, CSSGB, and ARM.

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01-08-2016 - 15-505 - Vendor Audit - B & Y Pest Control, Inc. – City Report

Although the City no longer has a contract with B&Y, the lessons learned from this audit will benefit the City with future contract compliance. City departments also need to be educated about contractual compliance by vendors and ensuring that only appropriate charges are authorized and paid by the City. In addition, allegations by user departments involving potential vendor fraud should be researched immediately, and referred to the City’s Office of Inspector General.

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12-09-2015 - 15-108 - Performance Audit - City Clerk Change of Guard - Office of the City Clerk

The recently appointed Clerk has an opportunity to improve the Clerk’s Office’s performance by revising the department’s policies and procedures to ensure all regulatory requirements will be met. Additionally, the updated policies and procedures will be available for succession planning, training and to ease through transitions when there is turnover in critical positions. The Clerk also should develop a directive to assist City departments in determining which types of records should be retained at the department level and which types of records should be maintained at the Records Center. The Clerk should then communicate the directive Citywide to ensure compliance with NMAC General Records Retention and Disposition Schedules, facilitate IPRA compliance, and reduce the volume of records submitted to the Clerk.

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12-09-2015 - 15-111 - Friedman Recycling of Albuquerque, LLC – Contract Revenue

The citizens of Albuquerque have an opportunity to increase the City’s recycling revenue and reduce expenses by increasing the overall weight of recycled commodities, focusing recycling efforts on those commodities that have higher index pricing and reducing the amount of residual/contaminated materials placed in recycling bins. The City’s recycling program and contract with Friedman have been successful. Since 2011, more than 91,000 tons (over 182 million pounds) of recyclable materials have been diverted from the landfill and delivered to Friedman to be recycled. Without the recycling program of today, those materials would be taking up space in the landfill, increasing the City’s disposal costs, and increasing greenhouse gas emissions. By continuing to educate and increase participation in the recycling program, the City, through its contract with Friedman, may further reap the benefits of recycling such as saving energy and resources.

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12-09-2015 - 15-104 - Performance Audit - Printer/Copier Security - Citywide

DTI should take additional steps to increase security on networked printer/copiers and other multifunction devices. DTI should also take steps to increase awareness of information technology security policies and specific risks posed by networked printer/copiers. Enhancements should be made to processes for departmental purchasing, leasing, and maintenance of printer/copiers. Going forward, printer/copiers should not be connected to the network unless accompanied by a DTI Service Now request. All devices on the network should be documented in a master list, which identifies any devices with hard drives. Procedures should be enhanced to ensure that hard drives on leased printer/copiers are properly erased before being sent back to the vendor or being replaced.

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10-28-2015 - 15-101 - Vendor Performance Audit - Citywide – B&D Industries, Inc.

Numerous contract requirements were not met by B&D. As a result, the City was overcharged on some invoices, formal authorization to start work was not obtained by B&D, cost estimates were not provided prior to the performance of services, and subcontractors performed work on City facilities without City approval. B&D and the City should work together to increase compliance with contract terms.

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10-28-2015 - 15-101 - Contract Performance Audit - Citywide – B&D Industries, Inc.

Numerous contract requirements, which were not met by B&D, remained unnoticed by the City’s user departments. As a result, the City was overcharged on some invoices, cost estimates were not consistently obtained prior to the performance of services, subcontractors performed work on City facilities without City approval, important information was not provided consistently or maintained by user departments, and the City’s risk was not properly mitigated for large projects. Additionally, formal authorization to start work was not provided to B&D timely by City departments. DFAS-Purchasing and DMD should work together to provide information needed by City user departments to increase compliance with contract terms.

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