Internal Audit
The City of Las Cruces Internal Audit Office (IAO) is dedicated to providing management with independent, objective assurance and consulting services designed to: add value; improve operations; and promote transparency, accountability, and efficiency. Our primary purpose is to support City management in effectively accomplishing its objectives for the citizens of Las Cruces through a collaborative, systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. In simpler words, we are here to help and to provide an opportunity for positive and progressive change.
Services
The Internal Audit Office provides independent examination, appraisal, and evaluation of City of Las Cruces operations. The office supports City management to improve the effectiveness of operations, and promotes transparency, accountability, and efficiency.
Evaluations include:
- Organizational accountability and ethics.
- Risk exposures.
- Reliability and integrity of information.
- Effectiveness and efficiency.
- Protection of assets.
- Compliance with laws and regulations.
Annual Audit Plan
Our work is accomplished through the Annual Audit Plan, consulting engagements, special projects and investigations.
Audits by Fiscal Year
Contact Us
Physical Address: 700 N. Main Street, Las Cruces, NM 88001
Mailing Address: P.O. Box 20000, Las Cruces, NM 88001
Phone: (575) 541-2323
External Audit
New Mexico State law (as well as the City Charter) requires that an annual audit of a governmental unit’s financial statements be performed by independent public accountants and are conducted in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that the audit is planned and performed to obtain reasonable assurance about whether the financial statements are free from material misstatement. External audits are completed in coordination with the Finance Department.
The City of Las Cruces contracts externally for police auditing services. Contracted police auditors possess extensive knowledge of police operations, procedures, and performance standards and enhance accountability by providing monitoring and auditing activities. The police auditor is contracted to review completed internal investigations stemming from formal citizen complaints, and internally initiated complaints to ensure that the investigations are complete, objective, thorough, and fair and that findings and actions taken in response to the investigations were appropriate. Contracted police auditors may also review and report on policies, procedures, and training issues growing from a complaint investigation and may make recommendations that will improve police accountability and transparency in the complaint process.
External Audit Reports
- Annual Comprehensive Financial Report (until ACFR is adopted)
- Comprehensive Annual Financial Reports
- Popular Annual Financial Reports
- Animal Service Center of the Mesilla Valley Financial Statements and Independent Auditors’ Reports
- Mesilla Valley Regional Dispatch Authority Financial Statements and Independent Auditors’ Reports
- Metro Narcotics Financial Statements and Independent Auditors’ Reports
- South Central Solid Waste Authority Financial Statements and Independent Auditors’ Reports
- Rio Grande Natural Gas Association Financial Statements and Independent Auditors’ Reports (until 2011)
- OIR Group Police Auditor Reports