Document Actions
12-12-03 - 04-103B 1st Quarter - Citywide, Fiscal Year 2004 First 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 required the Office of Internal Audit to complete a review of the FY 2004 1st quarter budget. The attached report summarizes appropriations and projected expenditures at the program level for all of the City’s operating funds. The Chief Administrative Officer’s response has been included for the programs that are projected to materially overspend.
12-12-03 - 01-102 - APD, SID, Confidential & Forfeiture Funds
The Office of Internal Audit conducted an audit of the Albuquerque Police Department (APD) Special Investigations Division (SID) Confidential and Forfeiture Funds. 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.
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.
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).
10-07-03 - 03-126 Transit Department, Payroll
The Office of Internal Audit performed a payroll audit of the Transit Department (Transit) for the pay period ended September 6, 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.
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.
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.
07-24-03 - 03-99-111F2 APD, Evidence Unit
The Office of Internal Audit (OIA) completed a second follow-up review of Management Audit Report No. 99-111, Albuquerque Police Department (APD), Evidence Unit (EU). The purpose of our review was to determine if the audit recommendations had 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.
07-18-03 - 03-127 EHD, AQD, Contracts w/San Jose Community Awareness Council
The Office of Internal Audit performed a special audit of the Environmental Health Department (EHD) Contracts with Albuquerque San Jose Community Awareness Council, Inc. (ASJCAC). ASJCAC was a non-profit organization formed to provide community based health education outreach services to the residents of the Albuquerque south valley. According to an article in the Albuquerque Journal dated January 31, 2003, “the ASJCAC closed its office in July 2002” after losing its state funding. This audit was performed at the request of the New Mexico State Auditor’s Office.
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.
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.
06-18-03 - 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.
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.
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.
06-06-03 - 03-103B 3rd Quarter FY2003 Budget
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 3rd quarter budget. The attached report summarizes appropriations and projected expenditures at the program level for all of the City’s operating funds. The Chief Administrative Officer’s response has been included for the programs that are projected to materially overspend.
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.
06-03-06 - 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.
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.
05-01-03 - 03-102 Public Works Department, Water Conservation Program (Pages 1-19)
The Office of Internal Audit conducted a special audit of the Water Conservation Program, which is operated by the Public Works Department. The Albuquerque City Council requested the audit.
