Report Review Guides

Report Review Guides:

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 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 NMAC for electronic file requirements. If you have any questions, please contact Joe Cruz via email by clicking here.

*Note: If the current version of a report review guide is not available as the IPA is preparing to submit a report, please use the most recent report review guide available at that time.