Document Actions
02-28-07 -- 07-104 - Management Audit - Quarter Cent Public Safety Tax
The Public Safety Tax (Tax) is imposed on any person engaging in business in this municipality, and equals one-fourth of one percent of the gross receipts reported or required to be reported by the person pursuant to the New Mexico Gross Receipts and Compensating Tax Act. The Tax went into effect July 1, 2004.
05-30-07 -- 07-109 - Senior Affairs Payroll
The Office of Internal Audit and Investigations (OIAI) performed a payroll audit of the Department of Senior Affairs (DSA). DSA has 95 full time employees. DSA also hires seasonal and student employees as needed. The estimated actual for FY06 expenditures for personnel was $3.04 million. The approved FY07 budget for personnel expenditures is $3.37 million.
07-26-06 -- 06-01-119F Follow-Up -Refuse Incentive Pay - Solid Waste Management Department
The Office of Internal Audit and Investigations (OIAI) performed a Followup Review of Audit No. 01119, Refuse Incentive Pay Program (Program) dated January 15, 2004. The purpose of our followup was to review the status of the audit recommendations that have been implemented by the Solid Waste Management Department (SWMD).
09-28-05 -- 02-115 Computer Equipment Tracking Controls and Procedures
The Office of Internal Audit and Investigations (OIAI) performed a Citywide Management Audit of Computer Equipment Tracking Controls and Procedures. This audit was on the audit plan for FY 2002.
09-28-05 -- 02-133 Albuquerque Police Dept. & Albuquerque Fire Dept. - System Procurement and Integration Project
The Office of Internal Audit and Investigations (OIAI) conducted an audit of the Albuquerque Police Department (APD) and Albuquerque Fire Department (AFD) System Procurement and Integration Project. A system integration project is the progressive assembling of system components into the whole system.
08-31-05 -- 03-110 West Side Transit Facility, Construction Project
The Office of Internal Audit and Investigations reviewed the Transit Department’s (Transit) West Side Transit Facility construction project and its administration of the related federal grants which paid for the majority of the project.
07-27-05 -- 04-104 Transit Department - Revenues
The Office of Internal Audit performed surprise cash counts of the cash funds held at the Transit Department (Transit). Transit operates the fixed route transit system in Albuquerque (Sun Tran), and provides curb-to-curb transportation services for mobility impaired citizens (Sun Van). At the time of our surprise cash counts, Transit also operated the City of Albuquerque (City) Parking Division. As of July 1, 2004, the Parking Division was transferred to the Municipal Development Department.
01-26-06 -- 04-110 Albuquerque Convention and Visitors Bureau (ACVB)
The Office of Internal Audit and Investigations (OIAI) reviewed the vendor compliance with the Albuquerque Convention and Visitors Bureau (ACVB) Agreement. The Chief Administrative Officer (CAO) Department, Office of Economic Development (OED) was the primary City office responsible for administering this agreement. As of July 1, 2004, the Department of Finance and Administrative Services (DFAS) assumed responsibility for the administration of the agreement. DFAS hired an employee whose job responsibilities included the contract administration of the agreement.
03-29-06 -- 04-107 Management Audit - Personal Computer LIcensing
The Office of Internal Audit and Investigations (OIAI) conducted an audit of Personal Computer Licensing as part of the FY 2004 audit plan.
01-26-06 -- 04-110 Albuquerque Hispano Chamber of Commerce (AHCC)
The Office of Internal Audit and Investigations (OIAI) reviewed the vendor compliance with the Albuquerque Hispano Chamber of Commerce (AHCC) agreement. AHCC provides marketing services to the City to help achieve maximum use of the Convention Center. AHCC also provides advertising, publicizing, and promoting of other tourist and convention facilities within the area. This audit was on the audit plan for FY 2004.
01-26-06 -- 04-110CITY Management Audit --ACVB and AHCC Agreements
The Office of Internal Audit and Investigations (OIAI) reviewed the City management of, and vendor compliance with, the Albuquerque Convention and Visitors Bureau (ACVB) Agreement and the Albuquerque Hispano Chamber of Commerce (AHCC) agreement. The Chief Administrative Officer (CAO) Department, Office of Economic Development (OED) was the primary City office responsible for administering these two agreements. As of July 1, 2004, the Department of Finance and Administrative Services (DFAS) assumed responsibility for the administration of the two agreements. DFAS hired an employee whose job responsibilities included the contract administration of the two agreements.
02-22-06 -- 04-111 Payroll Audit - Mayor's Office and the CAO Department
The Mayor’s Office supports the top elected official of the City of Albuquerque. The Mayor is the elected chief executive and ceremonial head of the City pursuant to the City Charter. The office is composed of support staff and constituent services that keep the Mayor in touch with residents of Albuquerque.
08-31-05 -- 04-113 Environmental Health Department
The Office of Internal Audit and Investigations conducted an audit of the Environmental Health Department (EHD). This was a special audit in response to a complaint made under City Ordinance 210 ROA 1994, the “Whistleblower Ordinance”. In the complaint, two City employees made several allegations against the EHD. These allegations included: noncompliance with the Food and Beverage Ordinance regarding restaurant inspections, unfair treatment with regard to personal usage of City issued cell phones and misuse of Air Quality grant funds.
01-26-06 -- 05-01-105F Follow-Up - Inventory Policies, Procedures and Controls, DMD
During FY2005, the Public Works Department (Public Works) became part of the Department of Municipal Development (DMD.) The Fleet Management Division of the Public Works Department was transferred to the Department of Finance and Administrative Services (DFAS). The purpose of our followup was to review the status of the audit recommendations that had been implemented by the auditee.
08-31-05 -- 05-01-120F Use of Transportation Infrastrucuture Tax Funds, Transit Department
The Office of Internal Audit and Investigations performed a Followup Review of Audit No. 01120, Use of Transportation Infrastructure Tax Funds, Transit Department. The purpose of our followup was to review the status of the audit recommendations that had been implemented by the Transit Department (Transit).
03-29-06 -- 05-01-125F Follow-Up - Merit System Ordinance
The Office of Internal Audit and Investigations completed a followup review of Management Audit Report No. 01125, Human Resources Department, Merit System Ordinance dated October 14, 2003. The purpose of our review was to determine if the audit recommendations had been implemented.
10-26-05 -- 05-02-103F Follow-up Remote Access to City Computers
Internal Audit performed a Followup Review of Management Audit No. 02103, Department of Finance and Administrative Services, Information Systems Division, Remote Access to City Computers, dated July 23, 2003. The purpose of our review was to determine if the audit recommendations had been implemented.
08-31-05 -- 05-101B Citywide Fiscal Year 2004 Year-End Close
The City of Albuquerque (the City) operating budget is prepared annually for the General, Enterprise, Special Revenue, Internal Service, Debt Service and Capital Project funds. Each year the City is required to have a balanced budget so that expenditures cannot exceed revenues and other sources.
08-31-05 -- 05-101B Table A FY04 Year-End Close
Table A - Financial Status Report. Expenditures, Appropriations, and Actual Expenditures. General Fund. Budget vs. Actual Expenditures.
09-28-05 -- 05-103B Table B FY05 Third Quarter Budget
Table B - Financial Status Report. Expenditures, Appropriations, and Annual Projections. All Funds Other Than General Fund. 3rd Quarter Projections, FY/05.
09-28-05 -- 05-103B Table A FY05 Third Quarter Budget
Table A - Financial Status Report. Expenditures, Appropriations, and Annual Projections. General Funds. 3rd Quarter Projections, FY/05.
09-28-05 -- 05-103B Citywide FY05 Third Quarter Budget
City Ordinance 21011 (B) ROA 1994 requires the Internal Audit Division to perform a quarterly review of City expenditures and encumbrances for each fiscal year. This report is presented to the City Council to satisfy the Third Quarter of Fiscal Year 2005 requirement.
06-28-06 -- 05-106 Management Audit - Use of Transportation Infrastructure Tax, Department of Municipal Development
The Office of Internal Audit and Investigations (OIAI) conducted a management audit of the use of the Transportation Infrastructure Tax (Tax). The audit was included in the fiscal year (FY) 2005 approved audit plan.
06-28-06 -- 05-107 Management Audit - Computer User IDs
The Office of Internal Audit and Investigations (OIAI) conducted an audit of the City of Albuquerque’s Computer User Ids as part of the FY 2005 approved audit plan.
10-26-05 -- 05-109 DFAS, Treasury Division , Physical Security
Treasury is a division of the Department of Finance and Administrative Services (DFAS). Although the functional areas within the Treasury Division are varied, the common objective is service to customers, safety of City monies, and integrity of financial information.
06-28-06 -- 06-02-118F Follow-Up - Metropolitan Redevelopment Fund
The Office of Internal Audit and Investigations (OIAI) performed a Followup Review of Audit No. 02118, Metropolitan Redevelopment Fund (MRF). The purpose of our followup was to review the status of the audit recommendations that had been implemented by the Planning Department and the Office of Economic Development.
06-28-06 -- 06-101B Fiscal Year 2005 Year-End Close
The City of Albuquerque (the City) operating budget is prepared annually for the General, Enterprise, Special Revenue, Internal Service, Debt Service and Capital Project funds. Each year the City is required to have a balanced budget so that expenditures cannot exceed revenues and other sources.
06-28-06 -- 06-101B Table A FYE 2005 GENFD schedule
Table A - Financial Status Report. Appropriations and Actual Expenditures. General Fund. Fiscal Year 2005 Year-End Close.
06-28-06 -- 06-101B Table B FYE 2005 OTRFD schedule
Table B - Financial Status Report. Appropriations and Actual Expenditures. All Funds Other Than General Fund. Fiscal Year 2005 Year-End Close.
06-29-06 -- 06-103B Table B OTHRFD Schedule - FY06 Second Quarter
Table B - Financial Status Report. Expenditures, Appropriations, and Annual Projections. All Funds Other Than General Fund. 2nd Quarter Projections, FY/06.
06-29-06 -- 06-103B Citywide Fiscal Year 2006 Second Quarter Budget
City Ordinance 21011 (B) ROA 1994 requires the Internal Audit Division to perform a quarterly review of City expenditures and encumbrances for each fiscal year. This report is presented to the City Council to satisfy the Fiscal Year (FY) 2006 second quarter requirement.
02-27-06 -- 06-103B Citywide - FY06 First Quarter Budget
City Ordinance 21011 (B) ROA 1994 requires the Internal Audit Division to perform a quarterly review of City expenditures and encumbrances for each fiscal year. This report is presented to the City Council to satisfy the Fiscal Year (FY) 2006 first quarter requirement.
06-28-06 -- 06-104 Investigation Report of Council Bill O-05-107
On August 29, 2005 Council passed resolution R05322, Requesting the Office of Internal Audit and Investigations to Investigate the Actions of Public Officials and Employees concerning the Handling of Council Bill O05107. Resolution O05107 was part of the combined 2006 Enterprise Budget documents delivered to Council Services prior to March 1, 2005 and was the rate change proposal for the Solid Waste Management Department (SWMD.)
04-26-06 -- 06-106 Cash Audit - Solid Waste Management Department
The Internal Audit and Investigation Department has an agreement with the Department of Finance and Administrative Services Treasury Division (Treasury Division) to perform surprise cash counts on various Departments throughout the year. The Solid Waste Management Department’s (Solid Waste) surprise cash count was performed on November 30, 2005 which included an evaluation of internal controls relating to cash and the follow up of audit findings from Audit Report 01108 issued on October 10, 2001.
02-27-06 -- 06-103B Table A - FY06 First Quarter
Table A - Financial Status Report. Expenditures, Appropriations, and Annual Projections. General Fund. 1st Quarter Projections, FY/06.
02-27-06 -- 06-103B Table B - FY06 First Quarter
Table B - Financial Status Report. Expenditures, Appropriations, and Annual Projections. All Funds Other Than General Fund. 1st Quarter Projections, FY/06.
08-31-05 -- 05-101B Table B FY04 Year-End Close
Table B - Financial Status Report. Expenditures, Appropriations, and Expenditures. All Funds Other Than General Fund. Budget vs. Actual Expenditures.
02-22-06 -- 04-112 Payroll Audit - Council Services Department
The Office of Internal Audit and Investigations performed a payroll audit of the Council Services Department (Council Services). Council Services consists of three units of organization Legislative/ Council Support Services, Constituent Services and Community Relations, and Policy Evaluation and Development Services. The department operates under the guidance of the Director of Council Services.
09-23-04 -- 01-106CITY -- The Management of HDIC Master Development Agreement
The Office of Internal Audit reviewed the City management of, and vendor compliance with, agreements with the Historic District Improvement Company, LLC (HDIC). HDIC has an agreement with the City for the master development of the Alvarado Transportation Center.
09-25-04 -- 01-106DAT -- The Management of the Downtown Action Team Lease and the Downtown Albuquerque Business Improvement District
The Office of Internal Audit reviewed the City management of, and vendor compliance with, leases with the Downtown Action Team (DAT). DAT has had several agreements with the City relating to downtown revitalization.
09-24-04 -- 01-106HDIC -- Vendor Compliance with HDIC Master Development Agreement
The Office of Internal Audit reviewed the vendor compliance with the Historic District Improvement Company (HDIC) Master Development Agreement. HDIC has an agreement with the City for the master development of the Alvarado Transportation Center.
03-30-05 -- 01-116 Aviation-Contract Expenditures
The Office of Internal Audit performed a review of the Aviation Department’s contract administration.
10-27-04 -- 02-104 -- Albuquerque Police Department Overtime
The Office of Internal Audit conducted an audit of the Albuquerque Police Department (APD) – Overtime Expenditures.
06-29-05 -- 02-121 Payroll Audit-Albuquerque Fire Department
The Office of Internal Audit and Investigations performed a payroll audit of the Albuquerque Fire Department (Fire). For fiscal year (FY) 2004, total personnel expenditures for 602 full-time positions at Fire were approximately $43 million.
03-30-05 -- 03-105 CITY-Contract Administration-United Transmission
The Office of Internal Audit and Investigations reviewed the City’s contract with United Transmissions/BNT (United). The contract provides Auto/Off-Road Parts and Labor for various divisions and departments in the City.
03-30-05 -- 03-105 UNITED-Vendor Audit of United Transmission
The Office of Internal Audit and Investigations reviewed the City’s contract with United Transmissions/BNT (United). The contract provides Auto/Off-Road Parts and Labor for various divisions and departments in the City. The Solid Waste Management Department (SWMD) and the Transit Department (Transit) are the main users of this contract.
12-15-04 -- 04-00-121F -- Follow-up of CIP-Project Management
The Office of Internal Audit completed a follow-up review of Management Audit Report No. 00-121, Department of Finance and Administrative Services (DFAS), Capital Implementation Program-Project Management dated August 13, 2002.
03-30-05 -- 04-105 Environmental Health - Expenditures
The Office of Internal Audit and Investigations conducted an audit of expenditures made by the Environmental Health Department (EHD). The audit was included in the fiscal year (FY) 2004 approved audit plan
06-29-05 -- 04-106 Payroll Audit - Legal Dept.
The Office of Internal Audit and Investigations performed a payroll audit of the Legal Department (Legal) for the pay period ended September 5, 2003. A review of internal controls was made to determine if they were adequate. Good controls are necessary to assure management that regulations and procedures for payroll are properly administered.
06-29-05 -- 05-00-117F2 Follow-Up Traffic Engineering Division, Public Works Department
At the request of the City’s Accountability in Government Oversight Committee, the Office of Internal Audit and Investigations completed a second followup review of Management Audit Report No. 00117, Public Works Department, Traffic Engineering Division.
06-29-05 -- 05-01-101F2 Follow-Up City-Wide - Vendor Contract Westaff
At the request of the City’s Accountability in Government Oversight Committee, the Office of Internal Audit and Investigations completed a second followup review of Citywide Audit Report No. 01101, Vendor Contract Westaff. The purpose of this contract is to enable City departments to use Vendor temporary employees. The original audit report was issued on January 23, 2002.
05-17-05 -- 05-02-128F Follow-Up Cash Handling, BioPark Division,Cultural Services Department
Internal Audit performed a Followup Audit of Cash Handling Audit No. 02128, Albuquerque Biological Park Division, Cultural Services Department, which was issued September 3, 2003.
04-27-05 -- 05-102 APD-SID-Confidential and Forfeiture Funds
The Office of Internal Audit and Investigations conducted an audit of the Albuquerque Police Department (APD) Special Investigations Division (SID) Confidential and Forfeiture Funds Program. APD receives federal forfeiture funds from drug-related cases worked jointly with federal law enforcement agencies. Cash funds are used to pay informants, buy drugs and other property, and pay expenses for certain APD enforcement and investigation activities. The audit is performed annually at the request of APD.
04-07-05 -- 05-103b. FY05 1st Qtr. Attach.A-GF
Table A - Financial Status Report. Expenditures, Appropriations, and Annual Projections. General Fund. 1st Quarter Projections, FY/05.
04-07-05 -- 05-103b. FY05 1st Qtr. Attach B
Table B - Financial Status Report. Expenditures, Appropriations, and Annual Projections. All Funds Other Than General Fund. 1st Quarter Projections, FY/05.
04-07-05 -- 05-103b. FY05 1st Qtr Budget
City Ordinance 21011 (B) ROA 1994 requires the Internal Audit Division to perform a quarterly review of City expenditures and encumbrances for each fiscal year. This report is presented to the City Council to satisfy the First Quarter of Fiscal Year 2005 requirement.
05-23-05 -- 05-103b. FY05 2nd Quarter - Attachments A-GF
Table A - Financial Status Report. Expenditures, Appropriations, and Annual Projections. General Fund. 2nd Quarter Projections, FY/05.
05-23-05 -- 05-103b. FY05 2nd Quarter - Attachments B-OTH
Table B - Financial Status Report. Expenditures, Appropriations, and Annual Projections. All Funds Other Than General Fund. 2nd Quarter Projections, FY/05.
05-23-05 -- 05-103b. FY05 2nd Quarter Budget
City Ordinance 21011 (B) ROA 1994 requires the Internal Audit Division to perform a quarterly review of City expenditures and encumbrances for each fiscal year. This report is presented to the City Council to satisfy the Second Quarter of Fiscal Year 2005 requirement.
01-26-05 -- 04-02-127F -- Follow-up EHD, Animal Services, Payroll
Internal Audit performed a Follow-up Review of Payroll Audit No. 02-127, Environmental Health Department, Animal Services Division. The purpose of our review was to determine if the audit recommendations had been implemented.
01-15-04 - 01-119 - SWMD - Refuse Incentive Pay Program
The Office of Internal Audit reviewed the management of the Refuse Incentive Pay Program at the Solid Waste Management Department (SWMD). SWMD refuse employees can receive incentive pay under the terms of the current union contract for blue-collar workers.
06-25-04 - 02-108 - Albuquerque Police Dept. - Expenditures
The Albuquerque Police Department (APD) processes between 5,000 – 6,000 non-personnel expenditures annually, with a total cost of approximately $6 million. APD has a Financial Management Division headed by the Fiscal Manager. The Fiscal Manager reports directly to the Chief of Police.
02-25-04 - 02-125F - Zoo Train and Related Facilities/Biopark Revenues
The Office of Internal Audit conducted an audit of the Zoo Train and related facilities construction project, which is managed by the Biological Park Division (BioPark) of the Cultural Services Department (Cultural Services). The report also includes findings related to Audit No. 00-125, BioPark Revenues, which are being reported with the Zoo Train audit because of some overlapping areas.
04-29-04 - 03-122 - DMD - Parks & Medians Div. - Neighborhood Park<
The Office of Internal Audit performed a management audit of Department of Municipal Development (DMD), Parks & Medians Design Division (Design), Neighborhood Park Development. The audit was included in the fiscal year (FY) 2003 Audit Plan.
04-19-04 - 04-01-111F - Payroll - Metropolitan Detention Ctr
Internal Audit performed a Follow-Up Review of Payroll Audit No. 01-111, Metropolitan Detention Center Department. Audit No. 01-111 was issued on April 24, 2003. The purpose of our follow-up was to review the status of the audit recommendations that had been implemented by the Metropolitan Detention Center Department (MDC).
02-20-04 - 04-01-113F - DFAS - Risk Management Div. - Loss Prevention
The Office of Internal Audit completed a follow-up review of Management Audit Report No. 01-113, Department of Finance and Administrative Services (DFAS), Risk Management Division, Loss Prevention Section (LPS) dated October 15, 2002.
06-25-04 - 04-01-117F Parks & Recreation Dept. - Golf Management
Internal Audit performed a Follow-up Audit of Management Audit No. 01-117, Golf Management Division, Parks and Recreation Department, which was issued February 20, 2002.
06-23-04 - 04-01-126F-Environmental Health - Vendor Audit
The Office of Internal Audit (OIA) completed a follow-up review of Management Audit Report No. 01-126, Environmental Health Department—Selected Vendor, issued on September 19, 2002.
01-23-04 - 04-02-132F - APD - Traffic Citation Procedures
Internal Audit completed a follow-up of Special Audit Report No. 02-132, Albuquerque Police Department (APD), Traffic Citation Procedures. The report was issued on August 16, 2002. The purpose of our review was to determine whether the audit recommendations had been implemented.
02-26-04 - 04-101B - Citywide FY03 Year-End Close
The City of Albuquerque (the City) operating budget is prepared annually for the General, Enterprise, Special Revenue, Internal Service, Debt Service and Capital Project funds. Each year the City is required to have a balanced budget so that expenditures cannot exceed revenues and other sources.
02-26-04 - 04-101B - Citywide FY03 Year-End Close General Fund
Table A - Financial Status Report. Expenditures, Appropriations, and Actual Expenditures. General Fund. Budget vs Actual Expenditures.
02-26-04 - 04-101B - Citywide FY03 Year-End Close Other Fund
Table B - Financial Status Report. Expenditures, Appropriations, and Annual Expenditures. All Funds Other Than General Fund. Budget vs Actual Expenditures.
04-19-04 - 04-103B 2nd Quarter - Citywide FY04 General Fund
Table A - Financial Status Report. Expenditures, Appropriations, and Annual Projections. General fund. 2nd Quarter Projections, FY/04.
04-19-04 - 04-103B 2nd Quarter - Citywide FY04 Quarter Budget
In accordance with City Ordinance 2-10-9 (B) ROA 1994, the following report is hereby submitted to the City Council. The Ordinance requires the Office of Internal Audit to complete a review of the FY 2004 second quarter budget.
04-19-04 - 04-103B 2nd Quarter - Citywide FY04 Other Fund
Table B - Financial Status Report. Expenditures, Appropriations, and Annual Projections. All Funds Other Than General Fund. 2nd Quarter Projections, FY/04.
06-23-04 - 04-103B 3rd Quarter Citywide FY04 Quarter Budget
In accordance with City Ordinance 2-10-9 (B) ROA 1994, the following report is hereby submitted to the City Council. The Ordinance requires the Office of Internal Audit to complete a review of the FY 2004 third quarter budget.
06-23-04 - 04-103B 3rd Quarter Budget General Fund
Table A - Financial Status Report. Expenditures, Appropriations, and Annual Projections. General Fund. 3rd Quarter Projections, FY/04.
06-23-04 - 04-103B 3rd Quarter Budget Other Fund
Table B - Financial Status Report. Expenditures, Appropriations, and Annual Projections. All Funds Other Than General Fund. 3rd Quarter Projections, FY/04.
02-12-03 - 00-132 Public Works Department, Customer Services Division
The Office of Internal Audit performed an audit of the Public Works Department (PWD) Customer Services Division (CSD). This was one of the scheduled audits for Fiscal Year (FY) 2000.
03-24-03 - 03-103B FY2003 Second Quarter Budget (General Fund)
Table A - Financial Status Report. Expenditures, Appropriations, and Annual Projections. General Fund. 2nd Quarter Projections, FY/03.
06-06-03 - 03-103B 3rd Quarter FY2003 Budget (General Funds)
Table A - Financial Status Report. Expenditures, Appropriations, and Annual Projections. General Fund. 3rd Quarter Projections, FY/03.
03-24-03 - 03-103B FY2003 Second Quarter Budget (Other Funds)
Table B - Financial Status Report. Expenditures, Appropriations, and Annual Projections. All Funds Other Than General Fund. September Projections, FY/03.
12-10-01 - 01-102 Planning Department, Revenues Procedures & Controls
The Office of Internal Audit performed an audit of the Planning Department – Revenue Procedures and Controls. This was one of the scheduled audits for Fiscal Year (FY) 2001.
06-06-03 - 03-103B 3rd Quarter FY2003 Budget (Other Funds)
Table B - Financial Status Report. Expenditures, Appropriations, and Annual Projections. All Funds Other Than General Fund. March Projections, FY/03.
10-10-03 - 01-105 Public Works Dept.- Inventory Policies, Procedures & Controls
The Office of Internal Audit performed an audit of the inventory policies, procedures and controls of the Public Works Department (Public Works).
04-18-03 - 01-111 Metropolitan Detention Center, Payroll
The Office of Internal Audit performed a payroll audit of the Metropolitan Detention Center (MDC) for the pay period ended November 3, 2000. Subsequently, we performed additional audit testwork for the pay period ending June 14, 2002. A review of internal controls was made to determine if they were adequate. Good controls are necessary to assure management that payroll regulations and procedures are being properly administered.
10-14-03 - 01-125 Human Resources Department, Merit System Ordinance
The Office of Internal Audit conducted a management audit of the Merit System Ordinance, 3-1-1 ROA 1994, Human Resources Department (HRD). The Merit System was established to govern the hiring, promotion and discharge of City employees and to provide for the general regulation of City employees.
07-17-03 - 02-103 DFAS, ISD, Remote Access to City Computers
The Office of Internal Audit performed a management audit of the Department of Finance and Administrative Services (DFAS), Information Systems Division (ISD), Remote Access to City Computers. The audit was included in the FY02 Audit Plan. Included in this audit was a determination of who has remote access to City computers as well as a review of the internal control environment and operational policies and procedures for remote access.
01-28-03 - 02-118 Citywide, Metropolitan Redevelopment Fund
The Office of Internal Audit performed a special audit of the Metropolitan Redevelopment Fund (MRF). This audit was requested by City Council.
12-19-02 - 02-127 Environmental Health Department, Animal Services Division
The Office of Internal Audit performed a payroll audit of the Animal Services Division (ASD) of the Environmental Health Department (EHD). A review of internal controls was made to determine if they were adequate. Good controls are necessary to assure management that payroll regulations and procedures are being properly administered. This audit was requested by the previous EHD Director.
09-03-03 - 02-128 Cultural Services Department, BioPark
The Office of Internal Audit performed surprise cash counts of the imprest funds held at the Cultural Services Department (CSD), Albuquerque Biological Park Division (BioPark). The BioPark consists of the following facilities: the Rio Grande Zoo, the Albuquerque Aquarium and the Botanic Gardens. The Department of Finance and Administrative Services (DFAS), Treasury Division (Treasury) records show that there are two petty cash funds and one change fund assigned to the BioPark. Surprise cash audits are made as a means of testing and reviewing internal control procedures over cash.
04-18-03 - 03-00-106F APD, Chief's Time Program
Internal Audit completed a follow-up review of Audit No. 00-106, Albuquerque Police Department’s (APD) Chief’s Time Program (Chief’s Time). The report was issued on November 17, 2000. The purpose of our review was to determine whether the audit recommendations have been implemented.
07-18-03 - 03-00-117F PWD, Traffic Engineering Division
The Office of Internal Audit completed a follow-up review of Management Audit Report No. 00-117, Public Works Department, Traffic Engineering Division, issued on December 20, 2001. The purpose of our review was to determine if the audit recommendations had been implemented.
07-16-03 - 03-00-107F Department of Senior Affairs, Nutrition Program
The Office of Internal Audit completed a follow-up review of Management Audit Report No. 00-107, Department of Senior Affairs (DSA), Nutrition Program dated February 14, 2001. The purpose of our review was to determine if the audit recommendations had been implemented.
06-03-03 - 03-01-101F Follow Up, Citywide, Vendor Contract (Pages 12-21)
Instruction No. 2-6. DFAS should remind the other departments that use Vendor employees as cashiers that those employees must attend cash handling training. The Aviation, Cultural Services, and Family and Community Services Departments should ensure that Vendor temporary employees who handle cash have the required cash handling training.
06-03-03 - 03-01-101F Follow Up, Citywide, Vendor Contract (Pages 1-11)
Internal Audit performed a Follow-up Review of Audit No. 01-101, Citywide-Vendor Contract. The contract is used by City departments to obtain temporary worker services from the Vendor. Audit No. 01-101 was issued on January 23, 2002.
06-03-06 - 03-01-122F Follow Up, DFAS, Treasury Division, Bond Proceeds Tracking and Final Disposition
The Office of Internal Audit completed a follow-up review of Management Audit Report No. 01-122, Department of Finance and Administrative Services, Treasury Division, Bond Proceeds Tracking and Final Disposition. The purpose of our review was to determine whether the audit recommendations had been implemented.
08-12-03 - 03-02-134F Environmental Health Dept, Air Quality Division Payroll
Internal Audit completed a follow-up of Special Payroll Audit Report No. 02-134, Environmental Health Department (EHD), Air Quality Division (AQD) Payroll. The report was issued on June 18, 2002. The purpose of our review was to determine whether the audit recommendations had been implemented.
06-18-03 - 03-02-135F Follow Up, DFAS, Risk Management, Land Acquisition
Internal Audit completed a follow-up review of Audit No. 03-02-135F, Department of Finance and Administrative Service (DFAS), Risk Management Division Land Acquisition. The report was issued on September 19, 2002. The purpose of our review was to determine whether the audit recommendations had been implemented.
01-08-03 - 03-101B FY 2003 1st Quarter Budget (Pages 1-7)
In accordance with City Ordinance 2-10-9 (B) ROA 1994, the following report is hereby submitted to the City Council. The Ordinance required the Office of Internal Audit to complete a review of the FY2003 1st quarter budget.
