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Internal Audit News

Announcements from the Office of Internal Audit.

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.

Performance Audit - Purchasing Card Use and Oversight

The City has designed and implemented strong controls over the P-Card program. However, there has been a breakdown of the operation and monitoring of those controls, which has caused a breakdown in compliance with rules, regulations, and P&P over P-Cards. It is important that the City take steps to correct issues and ensure the P-Card program is operating as intended.

Audit - Operating Grants Fund Balance

The City of Albuquerque has taken steps toward resolving the unidentified operating fund balance outlined in CAFR finding #06-16. To resolve the finding, a comprehensive written corrective action plan must be created and be supported by the City’s Administration. Prioritizing the resolution of the unidentified operating grants fund balance by creating a comprehensive corrective action plan and holding grantee departments accountable will help to expedite the process. The City needs to dedicate resources to fully implement the grants management module, which will greatly enhance the City’s ability to prevent future unidentified fund balances. Establishing formal internal controls, written policies and procedures, regular training sessions, and reviewing the structure for the fiscal operation of grants will provide future assurance that the operating grants fund balance will remain complete and accurate.