For Audit Firms
- Report Submission: As of March 24, 2020 the Office of the State Auditor is closed until further notice and all employees are teleworking. Hard copies of initial audit reports are required to be submitted to the office under the Audit Rule. We request that initial audit reports be mailed via United States Postal Service when possible. With the office closure, other delivery services cannot deliver to the office, which may create tracking issues. As the office remains closed to the public, hand delivered reports will not be accepted. To facilitate prompt receipt and review, we request simultaneous submission of the initial audit report, a copy of the management representation letter, and a copy of the completed report review guide be emailed to reports@osa.state.nm.us with a subject of “Draft” followed by the agency number, agency name and fiscal year while the office closure is in effect. Please refer to 2.2.2.9(B)(3)(a)-(j) NMAC for electronic file requirements. If you have any questions, please contact Joe Cruz via email by clicking here.
- Instructions for Summary of Audit Results
- Summary of Audit Results Template
- Contract Log for IPA’s
- Report Review Guides
- Contact Addendum for Sub-contact Work
- Subcontractor Contingency Form
- Auditor Rotation Rule
- Progress Bill
- Approved Audit Firms
- Instructions for the Summary of Findings Schedule
- Summary of Findings Template
- GASB 77 Disclosure Template for Audit Rule 2019
- Instructions for GASB 77 Disclosures
- Indigent Care Cost and Funding Report Template
- Instructions for Indigent Care Cost and Funding Report
- Schedules of Asset Management Costs
- 352-A – ERB Schedule of Employer Allocations and Pension Amounts FY2019
- 366-B – PERA Schedule of Employer Allocations and Pension Amounts FY2019
- 352-A – ERB Schedule of Employer Allocations and Pension Amounts FY2018
- 366-B – PERA Schedule of Employer Allocations and Pension Amounts FY2018
- 352-A – ERB Schedule of Employer Allocations and Pension Amounts FY2017
- 366-B – PERA Schedule of Employer Allocations and Pension Amounts FY2017
Location
New Mexico Office of the State Auditor
2540 Camino Edward Ortiz, Suite A Santa Fe, NM 87507