The City should improve the efficiency and oversight of the City’s take-home vehicle practices.
The Department of Family and Community Services should identify internal controls needed to improve processes accountability and transparency pertaining to the operational activities of the department’s Health and Social Service Centers.
The City of Albuquerque and the Albuquerque Convention & Visitors Bureau should work together and improve the successful promotion of Albuquerque as a destination.
The Real Property Division should continue to refine existing standard operating procedures in order to continue providing quality professional real estate services to the City of Albuquerque.
The Information Technology Services Division should regularly review and update its Disaster Recovery planning documentation to enhance the division’s ability to ensure continuous service of critical IT components.
The Department of Senior Affairs Home Services Division can improve upon the valuable services it provides to the senior citizens of Albuquerque through improved activity tracking.
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.
The Classification and Compensation Division (CCD) and The Employment Division (ED) should monitor and improve key processes and actions, and develop key benchmarking metrics. The Human Resources Information System (HRIS) should be more fully utilized to collect, analyze, and track data, and enhance coordination with other City departments to address concerns and minimize inconsistencies.
At its August 19 meeting, the Albuquerque City Council appointed Debra Yoshimura Director of the Office of Internal Audit. Debra was chosen from a pool of three qualified candidates selected by the City's independent Accountability in Government Oversight Committee. Debra recently returned to the Office of Internal Audit as Audit Manager in January 2013. Debra previously served as Director from 1996 through 2004. Congratulations, Debra!
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.
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. By implementing the recommendations in this report, SWMD can improve its system of internal controls as it continues to improve delivery of premier residential solid waste collections services to the City of Albuquerque.
Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States Government Accountability Office require audit organizations to have an external peer review at least once every three years. The City of Albuquerque Office of Internal Audit (OIA) passed its triennial peer review on October 11, 2013, with the highest possible rating.
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.
Parks & Recreation Department (PRD) 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. By accepting and implementing the recommendations listed in the audit report, PRD will position itself toward becoming a proactive, organized, successful division within the City of Albuquerque.
01-28-15 - 15-103 - Performance Audit - Traffic Engineering Division Capital Implementation Program Payroll and Staffing - Department of Municipal Development
The Traffic Engineering Division should implement an electronic work order system for the Management section, and should start requiring employees to indicate on the Management and Operations work orders whether the work performed is Capital Implementation Program (CIP) projects or repair and maintenance (R&M). The Traffic Engineering Division should record payroll expense to the CIP fund and GF based on the type of work performed.
The Citizens' Independent Salary Commission studied the roles of the Mayor and City Councilors, sought input from the public, and studied like-size municipalities. After careful study and a transparent review process, the Commission has determined increases in salaries for the Mayor and City Councilors.
02-25-15 - 15-102 - Performance Audit - Albuquerque Convention Center Renovation – Phase II Change Orders
The Department of Municipal Development (DMD) should be aware of and abide by contractual requirements, should perform an independent review of change orders and change order requests, and formally document City approval when change order work is authorized to begin. By addressing these items, DMD will improve project management and may help to identify additional cost savings in future projects. Strengthening and clarifying the contractual language regarding the consultant’s review of change orders will assist and benefit the City by increasing the level of confidence placed on the consultant in the future.
05-05-15 – 14-107 – Special Audit – TASER International Body-Worn Camera Procurements – Albuquerque Police Department
The City has an opportunity to strengthen its controls over procurements and educate both City employees and vendors on the City’s purchasing and conflict of interest regulations. Educating employees and vendors should increase awareness and compliance with City regulations.
06-24-15 - 15-106 - Special Audit - Purchase and Tracking of Ammunition - Albuquerque Police Department
Formal policies and procedures pertaining to APD’s ammunition inventory are needed. Although APD has an extensive supply of ammunition, it has not established and implemented department-wide policies and procedures for purchasing, tracking, and managing ammunition inventory. Tracking the acquisition, storage, and distribution of inventory is critical to controlling cost, operational efficiency, and mission readiness. APD should reduce the number of locations with ammunition inventory to limit risk and increase accuracy of inventory tracking.
The City has increased its use of staffing agency employees by 72.5 percent over the past five years, however, there is not one City department that has overall responsibility of monitoring and managing the use of this service. Each department is responsible for managing its own use, which has contributed to inconsistencies and violations of the contracts, request for bid (RFB) terms, and policies and procedures (P&P). The City has designed and implemented internal controls over obtaining, using, and managing staffing agency employees. However, these internal controls, which are detailed in the vendor contracts, RFB documentation, and P&P, are not consistently distributed and communicated to the department personnel in charge of obtaining, using, and managing staffing agency employees. This has caused many departments to be unaware of rules, regulations, and P&P regarding staffing agency employees, and consequently, has been the root cause of the exceptions. The current contracts the City has for staffing agency employee services are overdue to be rebid. The City can ensure that it is paying the most competitive prices, and offering departments the best staffing agency employee services by rebidding these contracts.