MANAGEMENT AUDIT REPORT

FINAL Management Audit of Albuquerque Police Department Overtime Report No. 02-104 Executive Summary Background The Office of Internal Audit conducted an audit of the Albuquerque Police Department (APD) – Overtime Expenditures. Overtime expenditures were as follows: Fiscal Budgeted Actual Over budget Year Overtime Overtime Amount 2002 $ 4,159,523 $ 4,443,983 $ 284,4602003 $ 3,559,517 $ 3,944,382 $ 384,865 2004 * $ 3,959,517 $ ** 4,968,292 $ 1,008,775 * Fiscal year 2004 figures are prior to possible post year adjustments. ** Approximately $290,000 relates to the Bosque Fire, some of which will be reimbursed by the Federal Emergency Management Agency. APD has various memorandums of understanding for other programs. These agreements accounted for $92,517 of reimbursed costs. Some unanticipated overtime expenditures are attributed to Presidential candidate visits made in FY 2004. APD has specific guidelines through its Standard Operating Procedures (SOPs) that establish when overtime is authorized and who can authorize Law Enforcement Personnel to work overtime. The union contract between the City of Albuquerque and the Albuquerque Police Officers’ Association (APOA), the City’s Personnel Rules and Regulations, and the Fair Labor Standards Act (FLSA) also establish how Law Enforcement Personnel must be compensated for ...