Report Review Guides
Report Review Guides:
Report Submission: Effective March 23, 2021, 22.214.171.124 (A) NMAC requires electronic copies of the draft audit report, management representation letter and a completed report review guide to be submitted for review by the OSA. A report shall not be considered submitted to the OSA for the purpose of meeting the due date until a draft audit report, copy of the signed management representation letter and the completed report review guide are submitted to the OSA. Please email electronic draft report documents to firstname.lastname@example.org with a subject of “Draft” followed by the agency number, agency name and fiscal year. Please refer to 126.96.36.199(B)(3)(a)-(j) NMAC for electronic file requirements. Mailed, hand delivered or faxed reports are no longer accepted. If you have any questions, please contact Darla Brewer via email Darla.Brewer@osa.state.nm.us.
For Financial Audits:
For Tier Review Agreed-Upon Procedures Reports:
AU-C 805 Audits:
If you have any questions about the documents noted above, please contact Liza Kerr.