Report Review Guides

Report Review Guides:

Report Submission: Effective March 23, 2021, 2.2.2.9 (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  reports@osa.state.nm.us with a subject of “Draft” followed by the agency number, agency name and fiscal year. Please refer to 2.2.2.9(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 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.

For Financial Audits: