06-24-15 - 15-106 - Special Audit - Purchase and Tracking of Ammunition - Albuquerque Police Department
The purpose of this audit was to review and report on the purchase and tracking of ammunition by the Albuquerque Police Department and was requested by the Albuquerque City Council.
Summary
During the audit, the Albuquerque Police Department (APD) was unaware of its cumulative, departmental total of ammunition. Although APD has an extensive supply of ammunition, it has not established and implemented department-wide policies and procedures for purchasing, tracking and managing ammunition inventory. Rather, each of the 11 APD locations throughout the City of Albuquerque (including the range) maintains independent records of the ammunition on hand. APD does not have formal policies and procedures pertaining to ammunition, which has resulted in inconsistent practices for tracking ammunition and various opportunities for improvement. Shipments of ammunition are not sent to a central location and, due to the excessive lead time for ammunition orders, coupled with staffing changes, deliveries of ammunition may be unexpected at the receiving location. Internal controls surrounding ammunition need strengthening as discrepancies in inventory records were noted at 82 percent of the APD locations with ammunition.
Recommendations & Benefits
By establishing and implementing policies and procedures pertaining to ammunition, APD will be able to:
- Manage inventories and ensure accountability,
- Communicate consistent expectations for tracking ammunition usage,
- Improve internal controls over ammunition,
- Forecast departmental needs and establish acceptable inventory levels,
- Document expectations for accuracy, and
- Manage recycling of spent ammunition casings.
By limiting the number of APD locations with ammunition, the Department will help to lower the risks associated with tracking and storing
APD largely agrees with the recommendations in finding number one. APD disagrees with the recommendation in finding number two and will continue to maintain ammunition inventory at 11 locations. Detailed responses can be found in the report.