Summary of Specifications:
The City has approximately 240 active funds in this fiscal year. The City utilizes an integrated financial system. The major components of the integrated financial system include general ledger, accounts payable and receivable, budget, capital assets, inventory, work orders, purchasing, treasury management, permits, payroll, human resources, and utility billing. The Municipal Court has a separate computer systems for recording fines; information from this system is used to feed the financial system.
The financial and compliance audit shall cover the entire operations of the City, South Central Solid Waste Authority (SCSWA), Metro Narcotics (Metro), Mesilla Valley Regional Dispatch Authority (MVRDA), and the Animal Services Center of the Mesilla Valley (ASCMV). The City is the fiscal agent for the SCSWA, Metro, MVRDA, and ASCMV, and maintains all accounting records (in separate funds) in the City financial system for these entities. The SCSWA is reported as a discretely presented component unit of the City. Additionally, in FY11/12, the City will report the Downtown Las Cruces Tax Increment Development District (TIDD) as a blended component unit. The City Council serves as the TIDD Board. Single Audit requirements apply to the City and Metro Narcotics as both entities receive federal grants.
