This report presents the results of our self-initiated audit of efficiency of operations at the Albuquerque Processing and Distribution Center (P&DC) in Albuquerque, NM (Project Number 22-134). We conducted this audit to provide U.S. Postal Service management with timely information on operational risks at this P&DC. We judgmentally selected the Albuquerque P&DC based on a review of processing indicators and in coordination with delivery performance indicators during fiscal years (FY) 2021 and 2022. The Albuquerque P&DC is in the Western Region Processing Operations and processes letters and flats.1 The Albuquerque P&DC services multiple 3-digit ZIP Codes in urban and rural communities (see Table 1).