Reports
Audit Reports
An audit report is the result of a performance audit. Performance audits evaluate programs, processes, and activities against stated criteria, such as specific requirements, measures, or defined business practices as determined by the audit topic area. For more information about performance audits, see Government Auditing Standards 1.21. Audit reports may include findings and recommendations.
Continuous Monitoring and Follow-Ups
These activities analyze the implementation of corrective actions in response to findings and recommendations issued in audits and strategic reviews. This means determining whether recommendations have been completed (closed), are ongoing (open), are contested (management accepts risk), or management failed to respond to OIA’s inquiry. Information is detailed by department, report name, and age of open recommendations.
Strategic Reviews
Strategic reviews are reportable non-audit work that includes assessments, agreed-upon procedures, and compliance reviews. This definition is from Albuquerque Code of Ordinances §2-10-3, amended on June 23, 2023. Strategic reviews are narrower than performance audits in scope and typically assess a particular situation or a piece of a process. Strategic reviews may include findings and recommendations.
Citizens' Independent Salary Commission Report 2023
The Citizens’ Independent Salary Commission was created pursuant to the City Charter, Article XVIII to evaluate the annual salaries of the Mayor and City Councilors and determine whether they should be increased or decreased. CISC performs this evaluation every two years.