Modified items

Corporate Express (CE) is the City of Albuquerque’s (City) Just in Time contract (contract) supply vendor. From the inception of the contract on February 1, 2005 through September 30, 2006, the City purchased approximately $1,999,000 in supplies. The Department of Finance and Administrative Services (DFAS) Internal Services Section, places a 5% surcharge per purchase on each City department as a management fee for the contract.

Corporate Express (CE) is the City of Albuquerque’s (City) Just in Time contract (contract) supply vendor. From the inception of the contract on February 1, 2005 through September 30, 2006, the City purchased approximately $1,999,000 in supplies.

The United States Department of Housing and Urban Development (HUD) provides federal funding to the City of Albuquerque through Albuquerque Housing Services (AHS). AHS is a division of the Department of Family and Community Services (DFCS) and administers programs designed to help low and moderate income families with housing, rent subsidies, housing rehabilitations, homeownership opportunities and self sufficiency.

The Office of Internal Audit and Investigations (OIAI) performed a Follow-up of Audit No. 04-105, Environmental Health Department Expenditures, issued March 30, 2005. The purpose of our Follow-up is to report on the progress made by the Environmental Health Department (EHD) management in addressing our findings and recommendations.

The Office of Internal Audit and Investigations (OIAI) conducted a management audit of the permit and inspection processes performed by the Planning Department (Planning). The audit was included in the Fiscal Year (FY) 2005 audit plan.

The Public Safety Tax (Tax) is imposed on any person engaging in business in this municipality, and equals one-fourth of one percent of the gross receipts reported or required to be reported by the person pursuant to the New Mexico Gross Receipts and Compensating Tax Act. The Tax went into effect July 1, 2004.

The Office of Internal Audit and Investigations performed a Follow-up of Audit No. 02-108, Albuquerque Police Department Expenditures, issued June 30, 2004. The purpose of our follow-up is to report on the progress made by the Albuquerque Police Department (APD) management in addressing our findings and recommendations.

The Office of Internal Audit and Investigations (OIAI) performed a payroll audit of the Department of Senior Affairs (DSA). DSA has 95 full time employees. DSA also hires seasonal and student employees as needed. The estimated actual for FY06 expenditures for personnel was $3.04 million. The approved FY07 budget for personnel expenditures is $3.37 million.

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.