documents

  • 06-30-10 - 10-04-107F2 - Final Follow-Up - Personal Computer Licensing - Citywide

    The Office of Internal Audit and Investigations (OIAI) performed a second follow-up of Audit Report No. 04-107, Personal Computer (PC) Licensing, which was issued March 29, 2006. OIAI issued the first follow-up report on September 24, 2008.

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  • 04-18-07 -- 07-02-108 - Follow-Up APD Expenditures

    The Office of Internal Audit and Investigations performed a Follow-up of Audit No. 02-108, Albuquerque Police Department Expenditures, issued June 30, 2004. The purpose of our follow-up is to report on the progress made by the Albuquerque Police Department (APD) management in addressing our findings and recommendations.

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  • 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.

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  • 04-28-10 - 10-103 - Final Management - Quarter Cent Public Safety Tax, Albuquerque Police Department

    Effective July 1, 2004, an excise tax equal to one-fourth of one percent of the gross receipts reported pursuant to the New Mexico Gross Receipts and Compensating Tax (GRT) Act was imposed on any person engaged in business in this municipality.

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  • 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).

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  • 06-30-10 - 10-105 - Table B - Other Funds 2nd Quarter

    Table A - Financial Status Report. Expenditures, Appropriations, and Annual Projections. All Funds Other Than General Fund. 2nd Quarter Projections, FY/10

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  • 10-06-10 - 09-108 - Final Management - Paseo Del Norte Extension - Department of Municipal Development

    The Office of Internal Audit and Investigations (OIAI) conducted a management audit of the Paseo Del Norte Boulevard (Paseo) extension. The audit was a special request by City Council and was included in the approved fiscal year (FY) 09 audit plan.

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  • 06-30-10 - 10-105 - Final Report to the Council - Citywide FY10 2nd Quarter Budget Projections

    City Ordinance 2-10-11 (B) ROA 1994 requires the Office of Internal Audit and Investigations (OIAI) to perform reviews of City expenditures at the end of the second through fourth quarters of each fiscal year (FY). This report is presented to the City Council to satisfy the FY10 2nd Quarter requirement.

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  • 10-18-10 - 10-108 - Table A - General Fund 3rd Quarter

    Table A - Financial Status Report Expenditures, Appropriations, and Annual Projections General Fund. 3rd Quarter Projections, FY/10

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  • 02-23-11 - 10-107 - Final Management - Social Service Contracts - Department of Family and Community Services - Community Development and Behavioral Health Divisions

    The Office of Internal Audit (OIA) conducted a management audit of Social Service Contracts (SSCs) funded by the general fund and administered during FY10 by the Department of Family and Community Services (DFCS) Community Development (CD) and Behavioral Health (BH) Divisions. The audit was included in the fiscal year (FY) 2010 audit plan.

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  • 10-06-10 - 10-104 - Final Management - Parking Division - Department of Municipal Development

    The Office of Internal Audit and Investigations (OIAI) conducted a management audit of the Parking Division (Parking) operated by the Department of Municipal Development (DMD). The audit was included in the fiscal year 2010 audit plan.

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  • 06-30-10 - 10-105 - Table A - General Fund 2nd Quarter

    Table A - Financial Status Report. Expenditures, Appropriations, and Annual Projections General Fund. 2nd Quarter Projections, FY/10

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  • OIA Performed the Following Investigation: 02-23-2011 - 10-211 - Investigation Report - Fire Time Changes - Albuquerque Fire Department

    A .pdf file of the Office of Internal Audit's investigation report of Investigation Report of Fire Time Changes at the Albuquerque Fire Department, Report 10-211. Report is dated Feb. 23, 2011.

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  • 09-15-2011 - 11-101 - Management Audit - Fiscal Management - Animal Welfare Department

    The Office of Internal Audit (OIA) conducted a management audit of the Animal Welfare Department (AWD). The audit reviewed fiscal and operational controls to determine compliance with City ordinances, policies and procedures and Generally Accepted Accounting Principles (GAAP) for fiscal years 2009 (FY09) and 2010 (FY10). This audit was included in the FY11 approved audit plan.

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  • OIA Performed the Following Investigation: 04-27-2011 - 10-208 Investigation Report of Fire Shift Trades - Albuquerque Fire Department

    A .pdf file of an Office of Internal Audit investigation report of fire shift trades within the Albuquerque Fire Department. The report is dated April 27, 2011.

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  • 10-26-2011 - 11-103 - Special Audit - Database Security - Citywide

    The Office of Internal Audit (OIA) conducted a special audit of Citywide database security. The audit resulted from an Efficiency Stewardship & Accountability tip.

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  • 09-15-2011 - 11-101 - Attachment A - Professional/Technical Services v. Services [Section 5-5-3 R.O.A. 1994]

    Professional/Technical Services. Those services performed by or under the direction of a licensed professional, other professional technician, or other person with technical training, as more particularly defined by the City Purchasing Officer.

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  • 06-27-2012 - 12-102 - Management Audit - Fleet Maintenance Program, Albuquerque Fire Department

    The Office of Internal Audit (OIA) conducted a management audit of the Albuquerque Fire Department’s (AFD) fleet maintenance program.

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  • 04-27-11 - 11-102 - Special Audit - Mayor and First Lady's Charity Gala, Mayor's Office

    The Office of Internal Audit (OIA) conducted a special audit of the 2010 Mayor and First Lady’s Charity Gala (Mayor’s Gala). This audit was requested by the Mayor’s Office as a proactive approach to improve program operations and transparency.

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  • 06-27-2012 - 12-104 - Special Audit - Officer Retention Plan, Albuquerque Police Department

    The Office of Internal Audit (OIA) conducted a special audit of the Officer Retention Plan (ORP) administered by the Albuquerque Police Department (APD). The audit was requested by the Chief of Police.

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  • 02-29-2012 - 11-105 - Management Audit - Transportation Infrastructure Tax (Trans Tax) for Fiscal Years 2008, 2009 and 2010 - Department of Municipal Development

    Trans Tax operations need to be improved to ensure the accuracy and integrity of the fund’s fiscal, reporting and performance measure functions.

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  • OIA Performed the Following Investigation: 12-15-2010 - 10-205 - Investigation Report - Payroll Irregularities - Department of Finance and Administrative Services

    The Office of Internal Audit and Investigations (OIAI) conducted an investigation concerning possible undocumented and/or unauthorized changes made in the payroll system. This investigation was predicated upon test work conducted on another investigation. That test work provided sufficient information to initiate this investigation.

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  • 09-26-2012 - 12-105 - Final Management Audit - Real Property Division - Department of Finance and Administrative Services

    The Office of Internal Audit (OIA) conducted a management audit of the Department of Finance and Administrative Services (DFAS), Real Property Division (Real Property). The audit was included in the fiscal year (FY) 2012 approved audit plan.

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  • 12-12-2012 - 12-108 - Final Management Audit - Take-home Vehicles - City-Wide

    The Office of Internal Audit (OIA) conducted a city-wide, management audit of take-home vehicles. The audit was included in the fiscal year (FY) 2012 audit plan.

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  • 12-12-2012 - 12-106 - Final Vendor Audit - Economic Development Department - Albuquerque Convention & Visitors Bureau

    The Office of Internal Audit (OIA) conducted a vendor audit of the contract between the Albuquerque Convention & Visitors Bureau (ACVB) and the City of Albuquerque (City) as overseen by the Economic Development Department (EDD). The audit was included in the fiscal year 2012 approved audit plan.

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  • 02-29-2012 - 11-104 - Management Audit - On-Call Contractors - Department of Municipal Development

    The Office of Internal Audit (OIA) conducted a management audit of on-call contracts issued and managed by the Department of Municipal Development (DMD). This audit was included in the fiscal year (FY) 11 approved audit plan.

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  • 06-27-2012 - 12-103 - Management Audit - Firearms Inventory, Albuquerque Police Department

    The Office of Internal Audit (OIA) conducted a management audit of the Firearms Inventory maintained by the Albuquerque Police Department (APD). The audit was requested by APD’s Administration and was included in OIA’s fiscal year 2012 approved audit plan.

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  • 04-25-2012 - 12-101 - Management Audit - Fuel Usage and Security - Department of Finance and Administrative Services

    The Office of Internal Audit (OIA) conducted a management audit of fuel usage and security managed by the Department of Finance and Administrative Services (DFAS) - Fleet Management Division (FMD). The audit was included in the fiscal year (FY) 2012 audit plan.

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  • 2013 Peer Review

    The Office of Internal Audit and Investigations (OIAI) passed its peer review on October 11, 2013. 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 provide the audit organization with reasonable assurance of conforming with applicable professional standards.

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  • 05-08-14 - 14-105 - Audit - DWI Overtime

    The Albuquerque Police Department must improve its ability to collect and analyze overtime data associated with DWI cases. By capturing data, APD will be able to quantify and substantiate the impacts that external factors and inefficiencies, such as Metro Court scheduling, have on the Department. This data is an important element that will provide valuable information through which the department can manage overtime and affect change, such as reducing the number of DWI cases dismissed for officer FTA, and decreasing DWI overtime court costs.

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  • 12-11-13 - 13-104 - Performance Audit - Telecom Use and Expense

    The City of Albuquerque can realize annual cost savings of $273,000, annual cost recoveries of $240,000 and continue the proactive approach to reduce the costs of telecom operations through the implementation of innovative technologies. The City lacks internal controls to ensure the accuracy, efficiency and optimization of telecom services. The overall lack of internal controls is a major factor for the accumulated balance of $1.3 million in the City’s Communication Fund as of June 30, 2013 (unaudited). The fund balance represents the amount departments have been overcharged for communication services.

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  • 10-30-13 - 13-106 - Performance Audit - Parks & Recreation Department - Park Management

    Parks & Recreation Department, Park Management can improve upon the valuable services it provides to the citizens of Albuquerque. The Department’s recognition that change can only happen through active engagement and participation is a crucial step which will lead to the furthered success of the Department.

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  • 10-30-13 - 13-105 - Performance Audit - Solid Waste Management Department - Residential Collections

    The Solid Waste Management Department has opportunities for improving its system of internal controls. Such controls are vital to ensuring accountability, consistent operations and integrity of information assets.

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  • 02-27-2013 - 12-107 - Special Audit Report - Health and Social Service Centers - Department of Family and Community Services

    The Office of Internal Audit (OIA) conducted a special audit of the Department of Family and Community Services’ (DFCS) Health and Social Service Centers (HSSC). The audit was requested by DFCS as a proactive approach to improve HSSC operations and identify appropriate corrective measures.

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  • Yellow Book 2011

    Government Auditing Standards - 2011 Internet Version

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  • 12-11-13 - 13-108 - Performance Audit - Professional/Technical Contract Development & Approval Process

    The Department of Finance and Administrative Services' Purchasing Division can improve upon the valuable services it provides to the City and contractors by acceptance and implementation of the following recommendations: (a) The Purchasing Division should require that City Departments attend contract training more frequently; (b) The Purchasing Division should review its internal control processes and ensure that all staff have a clear understanding; and (c) Employee access to CTS should be revoked following the employee’s change of employment.

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  • Follow-up - Albuquerque Fire Department - Fleet Maintenance

    The Office of Internal Audit performed a follow-up of Audit No. 12-102, Albuquerque Fire Department (AFD) – Fleet Maintenance.

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