Internal Audit
View audit reports for the City of Albuquerque's Office of Internal Audit.
How to: Report a Tip
- Hotline - (505) 768-ESA1 (3721)
- Email - [email protected]
- Tip & Reporting Form
- How it Works
Welcome to the Office of Internal Audit
Welcome. Our objective is to make the City a better place to live. We do this by ensuring that City government is efficient, effective, and accountable to the citizens.
The Office of Internal Audit believes that positive change is accomplished by offering City government recommendations to continue to excel and improve.
We strive to improve our skills by being open to ideas and having the attitude that learning is continuous. We invite you to learn about our office and read our reports.
View Audit Reports
About Us
Audit Organization
Mission Statement
To provide independent audits to promote transparency, accountability, efficiency and effectiveness of City government for the citizens of Albuquerque.
Latest News
12-13-2017 - 16-108 - Performance Audit - Performance Monitoring of Social Service Contracts - Department of Family and Community Services
The Department of Family and Community Services (DFCS) should establish an effective and efficient process for monitoring the performance of Social Service Contracts. By establishing a consistent, standard and centralized process for monitoring the performance of Social Service Contracts, DFCS management can ensure that expected outcomes are met, and the City has fully benefited from the provided services.
10-25-2017 - 17-101 - Performance Audit - Air Quality Permit Revenue Process - Environmental Health Department
Overall, the Environmental Health Department's (EHD) internal controls are effective for ensuring both the accuracy and appropriateness of air quality permit revenue, as well as the security of air quality permits. EHD would benefit from establishing formal, detailed policies and procedures for the various revenue processes within the Air Quality Program.
2017 Annual Report - Office of Internal Audit
The Office of Internal Audit (OIA) has completed its' annual report for fiscal year 2017, which demonstrates that OIA produces audits and non-audit services that include recommendations intended to improve City operations. It also shows the service OIA provides by offering its knowledge and expertise in responding to requests for assistance from department personnel.
Open Letter
It has come to the attention of the Inspector General and Acting City Auditor that individuals in unclassified positions have obtained or may be in the process of obtaining classified employment. In some cases, it has been proposed that new positions be created with the intent to move individuals from unclassified to classified positions. Without proper support and justification, this practice has the potential to have negative impacts on the City's budget and operational environment.
06-28-2017 - 16-104 - Performance Audit - ACH and Wire Transfer Payments - Department of Finance and Administrative Services
DFAS-Treasury Division processes ensure that ACH and wire transfer payments are authorized, supported, accurate, timely and valid. Policy and procedure revisions that specifically reflect daily operations will enable DFAS-Treasury to improve its internal processes and will provide clear instructions for the staff. As DFAS-Treasury’s role is vital to City business, should any type of unforeseen disruption occur, it is important to have contingency procedures to minimize the impact of such events.
04-26-2017 - 16-106 - Vendor Audit - Ahern Rentals, Inc. (Vendor Report) - Citywide
Effective contract monitoring is an important aspect of ensuring compliance with contractual obligations. Through effective monitoring of contract requirements, Ahern will be able to ensure it submits accurate invoices, with no unallowable fees, provides only equipment included in the equipment schedule, submits invoices containing accurate billing rates, and is compliant with the contract requirements for insurance.
04-26-2017 - 16-106 - Vendor Audit - Ahern Rentals, Inc. (City Report) - Citywide
Effective contract monitoring is important for ensuring contractual compliance, and will aid user departments to not pay for unallowable fees, equipment not included in the equipment schedule, and billing rates not established by the contract.
03-17-2017 - 16-103 - Performance Audit - SID Expense Review - APD
Ensuring the accuracy and approval of financial reports and expense information will enhance APD’s assurance that financial transactions are appropriate and authorized.
03-17-2017 - 16-107 - Performance Audit - Officer Overtime - APD
Consistently following SOPs and protocol for overtime transactions are significant controls that are intended to prevent unauthorized overtime from being approved and paid. Reconciliation of subsidiary systems to main systems and on-going monitoring can effectively detect potential fraud, waste, and abuse.
10-26-2016 - 17-301 - Strategic Review - SID Cash Count
No exceptions were noted for the procedures above. All petty cash funds were accounted for at fiscal year-end, and subsequently deposited in the SID’s main checking account.