Welcome to the Office of Internal Audit
Covid-19
The Office of Inspector General and the Office of Internal Audit are complying with the City of Albuquerque social distancing policies in response to the Covid-19 epidemic. Staff from both offices are working at remote locations and are available by phone or email to assist you. Please do not hesitate to contact us by either of those methods if we can be of assistance to you or if you want to report fraud, waste, abuse or misconduct.
INVITATION TO PARTICIPATE IN FISCAL YEAR 2021 AUDIT PLAN
You are invited by the City of Albuquerque’s Office of Internal Audit to provide your insight and opinion to help develop our fiscal year 2021 Audit Plan. Every year we look at the various risks facing the City and develop an Audit Plan to address those risks. We would like members of the public to complete a short survey to provide their thoughts on areas that may benefit from an independent and objective review or audit. The survey asks nine (9) questions and takes about five (5) minutes to complete. Your responses will help us focus our resources on high-risk areas that will make the City more efficient, effective, and accountable. Click here
Your responses are anonymous and cannot be traced back to you. The Office of Internal Audit is an independent department and is not governed by the City’s Administration or Council.
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.
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About Us
Audit Organization
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Mission Statement
To provide independent audits to promote transparency, accountability, efficiency and effectiveness of City government for the citizens of Albuquerque.
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The Office of Internal Audit conducted a performance audit of the Collection and Write-Off Property Liens process of the Planning Department’s Code Enforcement Department. The audit objective was to determine if lien receivables and write-offs for weed removal, litter clean-up and demolition filed by CED adhere to the requirements prescribed by the City of Albuquerque’s Credit, Collections and Accounts Receivable Policy as outlined in the City’s Administration Instruction (AI) 2-2.
Compliance with external guidelines and restrictions regarding the use of Public, Education, and Government (PEG) Access funding is key. Although the approved uses of the funds may have certain grey areas that remain open to interpretation, by establishing formal policies and procedures the City can help ensure that all expenses using PEG Access funds are properly used for PEG Access capital needs.
Verifying contractual compliance and invoice correctness are key activities for ensuring the accuracy of vendor billings. Opportunities for improvements exist among the various City departments that purchase services from Trane, Inc.
Contractual compliance and invoice accuracy are key requirements of City vendors. Opportunities exist for Trane, Inc. (Trane) to improve in these areas. The review of Trane’s invoices identified various contractual and billing issues. By addressing the items contained in this report, Trane will help improve and strengthen its relationship with the City departments and contractual compliance.
Since 2008, the Public Safety Tax Advisory Board has never been fully established, no appointments made, no meetings documented, and therefore, does not exist to perform the duties laid out by City Ordinance Section 2-6-11 ROA 1994. Without such an oversight board, certain expectations and outcomes of the tax have not been managed.
Invoice accuracy and contract compliance are key requirements of City vendors. The billing and employee license issues addressed in the report will help MWI, Inc. improve and strengthen its contract compliance and relationship with the City.
Invoice accuracy and contract compliance are key requirements of City vendors. The billing and employee license issues addressed in the report will help the City ensure MWI Inc.’s contract compliance and verify the accuracy of billings.
By establishing internal control processes for maintaining payroll documentation and approvals, DMD will be able to support the accuracy and validity of all payroll transactions that require such controls. In addition, DMD and other City departments will benefit by completing KRONOS reviews and approvals at the end of each pay period. KRONOS reviews and approvals will help all departments detect and prevent inaccurate time recordings.
Compliance with City ordinance Section 13-4-9 ROA 1994 is a key requirement of the Authority. Opportunities exist for the Authority and the City to improve overall compliance with, and monitoring of, the ordinance requirements, as various issues were noted.
Opportunities exist with DFAS for improved reporting and processing of City vehicle collision repairs. The areas addressed throughout this report will help DFAS update and align its policies with operational practices and strengthen its management of contract performance.