Frequently Asked Questions
What is the purpose and duties of the State Auditor's Office?
To conduct or provide oversight of audits which are timely, cost effective and in conformance with applicable professional standards and report to the citizens of New Mexico on the accountability of state and local governments. Recommend new initiatives wherever possible to be more proactive in strengthening sound governmental management.
What agencies is the State Auditor responsible for auditing?
The State Auditor is currently responsible for:
| State agencies | 90 |
| District Attorneys | 15 |
| District Court | 14 |
| Municipalities | 104 |
| Municipal gas companies | 2 |
| Municipal housing authorities | 33 |
| Municipal self insurance funds | 1 |
| Counties | 33 |
| County housing authorities | 9 |
| County insurance funds | 2 |
| School Districts | 90 |
| Charter Schools | 31 |
| Regional education cooperatives | 6 |
| Regional center cooperatives | 6 |
| Colleges and universities | 19 |
| Hospitals | 12 |
| Independent housing authorities | 5 |
| Special districts | 41 |
| Soil and Water Districts | 47 |
| Mutual Domestic Water Conservation Districts | 8 |
| Total | 568 |
How many financial audits does the State Auditor's Office conduct yearly?
The State Auditor for the 1998-1999 fiscal audit year performed fifty-seven financial audits that include counties, school districts, municipalities, state agencies and the conservation districts. Five of these audits were joint ventures with private independent public accounting firms. The independent public accounting firms conduct the balance of the 544 audits with oversight by the State Auditor's Office.
How do Independent Public Accounting Firms get selected to perform government audits?
Independent public accounting firm's interested in performing government audits must first present their firm profile. This profile is reviewed by the State Auditor's Office to determine whether the firm possesses the professional requirements, that they have previously met the State Auditor's requirements in conducting previous audits and also that they carry liability insurance. The agency being audited solicits bids using the State of New Mexico Procurement Code and chooses the best bidder that is on the State Auditor's approved list of independent public accountants. The selection is subject to the final approval from the State Auditor.
Are audit reports public record?
Yes. Audit reports become public record 10 days after a comprehensive review and release by the State Auditor, except in the case where possible fraud and embezzlement is suspect. The State Auditor's office would then rely on the advice of the jurisdictional prosecutor as to when the report could be made a public record. You must request a copy in writing, and we will mail it to you. Please note there is a charge of 50 cents per page.
Is the State Auditors Office responsible for implementing corrective action in these agencies?
No. The State Auditor's Office must remain independent, however we are very involved in lending our expertise and advice to the oversight agencies that have the power to compel these agencies to take corrective action. These oversight agencies are comprised of the State Department of Education, the Commission on Higher Education and the Local Government Division of the Department of Finance and Administration.
Who is responsible to ensure that our tax dollars are being collected, managed and expensed within the law?
The ultimate responsibility rests with our elected and appointed officials. Each one of these individuals has a fiduciary responsibility to you. They can delegate authority, but the responsibility rests squarely on their shoulders.
What do I do if I suspect fraud or embezzlement of public funds?
You may send your concerns to the State Auditor's Office:
2113 Warner Circle
Santa Fe, New Mexico 87505-5499
Or you may call in or fax your concerns:
Phone: 505-476-3800
Toll Free: 1-800-432-5517
Fax: 505-827-3512
You can also email an auditor a question by filling out this form.
