CITY of ALBUQUERQUE
TWENTY FIFTH COUNCIL
COUNCIL BILL NO. F/S O-22-56 ENACTMENT NO. _______________
SPONSORED BY: Brook Bassan, by request
ORDINANCE
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F/S Amending The Accountability In Government Ordinance, Chapter 2, Article 10 Of The Revised Ordinances Of Albuquerque (Bassan, by request)
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WHEREAS, the duties and powers of the Accountability in Government Oversight Committee provided for under this ordinance, apply to both the City Auditor and the Inspector General, and each office is created pursuant to the Accountability in Government Ordinance (? 2-10-4) and the Inspector General Ordinance (?? 2-17-1 et seq.), respectively; and
WHEREAS, instituting dedicated funding for the Office of Internal Audit sends a strong signal that the City is committed to independent, objective, and unbiased evaluations of government programs and practices that promote accountability and integrity in government; and
WHEREAS, dedicated funding insulates the Office of Internal Audit from political interference, and provides stability by ensuring more equitable and reliable funding for the audit function; and
WHEREAS, the City of Albuquerque invests less in the internal audit function than comparable cities identified by the City's Department of Economic Development, and on average these cities invested 0.23% of their total operating budget in the internal audit function, while Albuquerque invested 0.09%.
WHEREAS, recurring budgets are funded each period to support the current level of service, while non-recurring budgets are typically created for special purposes and through the City's normal budget process for city departments, the Office of Internal Audit's annual operating budget has averaged nearly one-sixth of one percent (0.17%) of the City's overall recurring General Fund operating budget since fiscal year 2012, when the Office of Internal Audit and the Office of the Inspector General were operationally separated; ...
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