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.
- Organizational accountability and ethics.
- Risk exposures.
- Reliability and integrity of information.
- Effectiveness and efficiency.
- Protection of assets.
- Compliance with laws and regulations.
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.