Modified items

The Office of Internal Audit and Investigations (OIAI) conducted a management audit of City Operators Permits (COP). The COP Policy requires that employees must have a valid State of New Mexico driver’s license, and pass the City’s Defensive Driving Course to obtain a COP. The COP Policy also requires that department directors ensure that employee drivers have a COP to drive a motor vehicle on official City of Albuquerque business.

The Office of Internal Audit and Investigations performed a Follow-up of Audit No. 04-106, Payroll Audit of the Legal Department (Legal) issued on June 29, 2005. The purpose of our Follow-up is to report on the progress made by Legal management in addressing our findings and recommendations.

The Department of Finance and Administrative Services (DFAS), Accounts Payable Division (AP), is responsible for verifying, researching, and paying vendor invoices. The City’s accounts payable system is MARS/G. Albuquerque Housing Services (AHS) has a separate accounts payable system.

Table B - Financial Status Report. Expenditures, Appropriations, and Annual Projections. All Finds Other Than General Fund. 2nd Quarter Projections, FY/07.

Table A - Financial Status Report. Expenditures, Appropriations, and Annual Projections. General Fund. 3rd Quarter Projections, FY/07.

Table A - Financial Status Report. Expenditures, Appropriations, and Annual Projections. General Fund. 2nd Quarter Projections, FY/07.

City Ordinance 2-10-11 (B) ROA 1994 requires the Internal Audit Division to perform reviews of City expenditures and encumbrances at the end of the second through fourth quarters of each fiscal year. This report is presented to the City Council to satisfy the Fiscal Year (FY) 2007 second quarter requirement.

The Office of Internal Audit and Investigations (OIAI) performed a follow-up of 04-112, Payroll Audit, Council Services Department (Council Services) dated February 22, 2006. The purpose of our follow-up is to report on the progress made by Council Services management in addressing our findings and recommendations.

The Office of Internal Audit and Investigations (OIAI) performed a follow-up of Audit No. 05-109, Treasury Division Physical Security, issued October 26, 2005. The purpose of our follow-up is to report on the progress made by the Department of Finance and Administrative Services (DFAS) Treasury Division (Treasury) management in addressing our findings and recommendations.

The Purchasing Card (PCard) program has been in full use by the City of Albuquerque (City) since the year 2000. In FY 2006 the City made 15,270 PCard purchases, representing approximately $3.4 million. There were 444 PCard cardholders and 103 PCard coordinators. Currently the City operates the program under the State of New Mexico agreement with Bank of America (BOA).

Table B - Financial Status Report. Expenditures, Appropriations and Annual Projections. All Funds Other Than General Fund. 3rd Quarter Projections, FY/07.

City Ordinance 2-10-11 (B) ROA 1994 requires the Office of Internal Audit and Investigations (OIAI) to perform reviews of City expenditures and encumbrances at the end of the second through fourth quarters of each fiscal year. This report is presented to the City Council to satisfy the Fiscal Year (FY) 2007 third quarter requirement. The review was conducted in accordance with Government Auditing Standards.

The Office of Internal Audit and Investigations (OIAI) conducted a special audit of the Safe Traffic Operations Program (STOP) managed by the Albuquerque Police Department (APD). The City has a contract with Redflex Traffic Systems, Inc. (Redflex) to operate STOP. The audit was requested by the City Council.

The Office of Internal Audit and Investigations (OIAI) performed a follow-up of Audit No. 03-110, West Side Transit Facility Construction Project, issued August 31, 2005. The purpose of our followup is to report on the progress made by ABQ Ride management in addressing our findings and recommendations.

The Office of Internal Audit and Investigations (OIAI) performed a follow-up of Audit No. 02-115, Computer Equipment Tracking Controls and Procedures, issued September 28, 2005. The purpose of our follow-up is to report on the progress made by management in addressing our findings and recommendations.

The Public Service Company of New Mexico (PNM) provides electric and natural gas services for City of Albuquerque (City) operations. FY 2007 PNM charges totaled approximately $16 million. There are approximately 2,730 PNM electric accounts and 84 natural gas (gas) accounts billed on a monthly basis. The Department of Municipal Development (DMD) operates the utility billing process.

A five percent tax is collected by lodging facilities located within the Albuquerque City limits for rooms rented 30 days or less. The lodging facilities remit the tax collected to the City on a monthly basis. As of June 30, 2006, the City had approximately 175 lodging facilities. These facilities included hotels, motels, bed and breakfasts, RV parks, hostels and apartment complexes.

Table B - Financial Status Report. Appropriations and Actual Expenditures. All Funds Other Than General Fund. Fiscal Year 2006 Year-End Close.

Table A - Financial Status Report. Appropriations and Actual Expenditures. General Fund. Fiscal Year 2006 Year-End Close.

The City of Albuquerque (City) operating budget is prepared annually for the General, Enterprise, Special Revenue, Internal Service, Debt Service and Capital Project funds. Each year the City is required to have a balanced budget so that expenditures cannot exceed revenues and other sources.