Now Open: Fiscal Year 2018 Audit Plan Survey
What ideas do you have for the Office of Internal Audit's fiscal year 2018 Audit Plan? Let us know.
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.
The Office of Internal Audit 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.
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To provide independent audits to promote transparency, accountability, efficiency and effectiveness of City government for the citizens of Albuquerque.
Ensuring the accuracy and approval of financial reports and expense information will enhance APD’s assurance that financial transactions are appropriate and authorized.
Consistently following SOPs and protocol for overtime transactions are significant controls that are intended to prevent unauthorized overtime from being approved and paid. Reconciliation of subsidiary systems to main systems and on-going monitoring can effectively detect potential fraud, waste, and abuse.
No exceptions were noted for the procedures above. All petty cash funds were accounted for at fiscal year-end, and subsequently deposited in the SID’s main checking account.
The Office of Internal Audit (OIA) passed its peer review on October 20, 2016. Government Auditing Standards (GAS) issued by the Comptroller General of the United States Government Accountability Office requires audit organizations to have an external peer review at least once every three years. The external peer review determines whether the reviewed organization's internal quality control system is adequate and whether quality control policies and procedures are being complied with to provided the audit organization with reasonable assurance of conforming with applicable professional standards.
In an effort to gather information, OIA contacted the Office of the Mayor. Following this request, it was determined that, for at least the past 15 years, no one had been in charge of overseeing the process or preparing and submitting quarterly reports. The Director of the Office of Diversity has agreed to take over this task and will report according to §5-6 ROA 1994.
10-26-2016 - 17-302 - Strategic Review - Albuquerque International Sunport Terminal Restroom Remodel & Change Order No. 1
Change orders to construction contracts are not uncommon. Since 2013, change orders for the Aviation Department’s construction projects, increased the average total project cost by 4.4 percent. Change order No. 1 of the AIS Terminal Restroom Remodeling Project exceeded the average and was an 82 percent increase of the original project value.
Effective contract monitoring is important for ensuring contractual compliance. City user departments need to be educated about what effective contract monitoring involves, and be reminded that when using citywide contracts, monitoring of these contracts should also be completed. To ensure compliance, user departments should become familiar with and enforce specific contract requirements.
Effective contract monitoring is an important aspect to ensure contractual compliance. Through effective monitoring of contract requirements and personnel certifications, Advantage Barricade will help to ensure complete compliance with its City contract.
10-26-2016- 15-109 - Performance Audit - Administrative Maintenance of Vacation and Sick Leave - Citywide
By taking steps to align City Regulations with process, and implementing internal controls that will monitor vacation and sick leave changes in PeopleSoft, the City can increase the assurance that all employees are receiving correctly calculated and applied benefits. Clarifying the City’s position related to providing benefits that do not currently fall under Ordinance, AIs or CBAs will ensure the City applies those benefits consistently to all eligible employees.
Of the ten recommendations addressed in AWD’s Fiscal Management audit report, two have been fully implemented, six are in process and two have not been implemented.