IMPORTANT NOTICE!
The State of New Mexico Office of the State Auditor is presently undergoing a transition to a new system for reporting and managing complaints related to fraud, waste, and abuse in government through the Fraud Hotline. We remain fully dedicated to thoroughly reviewing and investigating all complaints and concerns pertaining to instances of fraud, waste, or abuse involving public funds or resources, whether committed by state or local government entities or employees. Our goal is to foster an environment where open and honest communication is not the exception but the norm. We aim to provide you with reassurance that your complaint will be promptly addressed, and you can feel comfortable in knowing that appropriate action will be taken.
If you wish to submit an anonymous report in a confidential manner, rest assured that the information you provide will be treated with utmost confidentiality. We guarantee that your comments will be taken into account. However, we kindly request that you provide a preferred email address so that we can send you a case number for future reference, as well as to enable you to send any supporting documentation you may have for your complaint.
Thank you for your understanding and cooperation during this transition.
In addition to performing annual financial audits of governmental entities, the Office of the State Auditor (OSA) regularly conducts special audits and examinations. The Division, which consists of seven auditors, handles hundreds of cases each year related to allegations of governmental fraud, waste and abuse.
New Mexico Office of the State Auditor
2540 Camino Edward Ortiz, Suite A
Santa Fe, NM 87505
Reports should include as much information as possible regarding the issue(s) raised. At a minimum, this information should include:
- The specific allegation (violation of law, rule or policy) and the governmental entity involved.
- The parties involved and any witnesses.
- When the act(s) occurred.
- The amount of any financial loss.
- Whether the issue has been reported to any other oversight body or law enforcement agency, and if so, which ones.
- Any supporting documentation that may be available.

In January 2016, the Office of the State Auditor added a second component of the list to bring greater awareness to entities that filed their financial reports on time, but whose independent auditors have concluded that there may be material and pervasive misstatements in the financial statements (adverse opinion) or that there is insufficient basis to form an opinion and any undetected misstatements could be material and pervasive (disclaimer of opinion). These entities are listed under the “Adverse or Disclaimer of Opinion” section.
- Late Reports (Updated October 18, 2023)
- Adverse or Disclaimed Opinions (Updated October 18, 2023)
- Overview of Audit Opinion
Purpose
What is the purpose of the “At Risk” list? The At-Risk list was initially established in
2009 to help address the problem of audits being submitted late or not at all. The list now
contains two distinct components. The “Late Reports” section of the list highlights certain
categories of entities that have not filed timely financial reports in compliance with the
deadlines set forth in the Audit Act (NMSA 1978, Section 12-6-3) and the Audit Rule
(2.2.2. NMAC). Entities on the Late Reports section of the list are “at-risk” in the sense
that their financials have not been examined during the relevant fiscal year(s).If entities
receiving public funds are not audited the risks of misstatements or fraud, waste and
abuse increase.
In January 2016, the Office of the State Auditor (OSA) added a second component of the
list to bring greater awareness to entities that filed their financial reports on time, but
whose independent auditors have concluded that there may be material and pervasive
misstatements in the financial statements (adverse opinion) or that there is insufficient
basis to form an opinion and any undetected misstatements could be material and
pervasive (disclaimer of opinion). These entities are listed under the “Adverse or
Disclaimer of Opinion” section.
FAQ's
When are entities placed on the list? A new list is released in January of each year and
is updated on an ongoing basis as financial reports are submitted. However, entities may
also be added after January depending on the close of their respective fiscal years.
How are entities removed from the list? If an entity is on the list due to a late report,
the agency will be removed when its required financial reports are filed with the OSA.
The list is updated on a weekly basis as new reports come in. If an entity is on the list
due to an adverse or disclaimed audit opinion, the agency will remain on the list until the
entity can produce audited financial statements in a subsequent fiscal year that do not
have an adverse opinion or disclaimer.
Which types of entities are subject to placement on the list? The following categories
of governmental entities are currently subject to listing under the program: Council of
Governments; Counties; Courts; District Attorneys; Hospitals; Higher Education; Housing
Authorities; Land Grants; Municipalities, Towns and Villages; Regional Educational
Cooperatives; Schools; Special Districts; State Agencies; and Workforce Development
Boards.
Are there any additional reporting requirements if my agency is placed on the list?
Yes. When an entity is notified that it is being placed on the list, the OSA informs the
agency and the independent public accounting firm then under contract, if the agency has
one of the requirement is to provide the OSA with written quarterly updates (March, June,
September, December) explaining the status of any ongoing work, any obstacles they are
facing, and a projected competition date for the applicable financial report.
The goal of the New Mexico Office of the State Auditor (“OSA”) is to bring all non-compliant local public
bodies (“LPB”) into full compliance for all financial reporting and auditing requirements, so that capital
outlay appropriations are not withheld pursuant to NM Executive Order 2013-006 (hereinafter, “EO”).
For a LPB to be compliant and not subject to withholding under the EO it must complete the submission
of a “timely audit” to the OSA. The complete submission of either Tier Certification (for those LPBs that
receive less than $50,000 in annual revenue with either no Capital Outlay awards or did not expend 50%
or the remainder of any Capital Outlay award) or the performance of an Agreed Upon Procedures Report
(“AUP”) performed by an independent public auditor as defined in the Audit Act, NMSA 1978, Section 12-
6-3(B), establishes compliance.
The OSA hopes to enable LPB compliance through its grant award program; please contact this office at
In January 2016, the Office of the State Auditor added a second component of the list to bring greater awareness to entities that filed their financial reports on time, but whose independent auditors have concluded that there may be material and pervasive misstatements in the financial statements (adverse opinion) or that there is insufficient basis to form an opinion and any undetected misstatements could be material and pervasive (disclaimer of opinion). These entities are listed under the “Adverse or Disclaimer of Opinion” section.
- Late Reports (Updated October 18, 2023)
- Adverse or Disclaimed Opinions (Updated October 18, 2023)
- Overview of Audit Opinion
Purpose
What is the purpose of the “At Risk” list? The At-Risk list was initially established in
2009 to help address the problem of audits being submitted late or not at all. The list now
contains two distinct components. The “Late Reports” section of the list highlights certain
categories of entities that have not filed timely financial reports in compliance with the
deadlines set forth in the Audit Act (NMSA 1978, Section 12-6-3) and the Audit Rule
(2.2.2. NMAC). Entities on the Late Reports section of the list are “at-risk” in the sense
that their financials have not been examined during the relevant fiscal year(s).If entities
receiving public funds are not audited the risks of misstatements or fraud, waste and
abuse increase.
In January 2016, the Office of the State Auditor (OSA) added a second component of the
list to bring greater awareness to entities that filed their financial reports on time, but
whose independent auditors have concluded that there may be material and pervasive
misstatements in the financial statements (adverse opinion) or that there is insufficient
basis to form an opinion and any undetected misstatements could be material and
pervasive (disclaimer of opinion). These entities are listed under the “Adverse or
Disclaimer of Opinion” section.
FAQ's
When are entities placed on the list? A new list is released in January of each year and
is updated on an ongoing basis as financial reports are submitted. However, entities may
also be added after January depending on the close of their respective fiscal years.
How are entities removed from the list? If an entity is on the list due to a late report,
the agency will be removed when its required financial reports are filed with the OSA.
The list is updated on a weekly basis as new reports come in. If an entity is on the list
due to an adverse or disclaimed audit opinion, the agency will remain on the list until the
entity can produce audited financial statements in a subsequent fiscal year that do not
have an adverse opinion or disclaimer.
Which types of entities are subject to placement on the list? The following categories
of governmental entities are currently subject to listing under the program: Council of
Governments; Counties; Courts; District Attorneys; Hospitals; Higher Education; Housing
Authorities; Land Grants; Municipalities, Towns and Villages; Regional Educational
Cooperatives; Schools; Special Districts; State Agencies; and Workforce Development
Boards.
Are there any additional reporting requirements if my agency is placed on the list?
Yes. When an entity is notified that it is being placed on the list, the OSA informs the
agency and the independent public accounting firm then under contract, if the agency has
one of the requirement is to provide the OSA with written quarterly updates (March, June,
September, December) explaining the status of any ongoing work, any obstacles they are
facing, and a projected competition date for the applicable financial report.
The goal of the New Mexico Office of the State Auditor (“OSA”) is to bring all non-compliant local public
bodies (“LPB”) into full compliance for all financial reporting and auditing requirements, so that capital
outlay appropriations are not withheld pursuant to NM Executive Order 2013-006 (hereinafter, “EO”).
For a LPB to be compliant and not subject to withholding under the EO it must complete the submission
of a “timely audit” to the OSA. The complete submission of either Tier Certification (for those LPBs that
receive less than $50,000 in annual revenue with either no Capital Outlay awards or did not expend 50%
or the remainder of any Capital Outlay award) or the performance of an Agreed Upon Procedures Report
(“AUP”) performed by an independent public auditor as defined in the Audit Act, NMSA 1978, Section 12-
6-3(B), establishes compliance.
The OSA hopes to enable LPB compliance through its grant award program; please contact this office at
OSA Office Location
2540 Camino Edward Ortiz, Suite A
Santa Fe, NM 87507
Work With OSA
The "At-Risk” list includes two distinct components. “Late Reports” highlights certain categories of entities that have not filed timely financial reports in compliance with the deadlines set forth in the Audit Act (NMSA 1978, Section 12-6-3) and the Audit Rule (2.2.2. NMAC). Entities on the Late Reports section of the list are “at-risk” in the sense that their financials have not been examined during the relevant fiscal year(s). If entities receiving public funds are not audited the risks of misstatements or fraud, waste and abuse increase.
In January 2016, the Office of the State Auditor added a second component of the list to bring greater awareness to entities that filed their financial reports on time, but whose independent auditors have concluded that there may be material and pervasive misstatements in the financial statements (adverse opinion) or that there is insufficient basis to form an opinion and any undetected misstatements could be material and pervasive (disclaimer of opinion). These entities are listed under the “Adverse or Disclaimer of Opinion” section.
- Late Reports (Updated October 18, 2023)
- Adverse or Disclaimed Opinions (Updated October 18, 2023)
- Overview of Audit Opinion
Purpose
What is the purpose of the “At Risk” list? The At-Risk list was initially established in
2009 to help address the problem of audits being submitted late or not at all. The list now
contains two distinct components. The “Late Reports” section of the list highlights certain
categories of entities that have not filed timely financial reports in compliance with the
deadlines set forth in the Audit Act (NMSA 1978, Section 12-6-3) and the Audit Rule
(2.2.2. NMAC). Entities on the Late Reports section of the list are “at-risk” in the sense
that their financials have not been examined during the relevant fiscal year(s).If entities
receiving public funds are not audited the risks of misstatements or fraud, waste and
abuse increase.
In January 2016, the Office of the State Auditor (OSA) added a second component of the
list to bring greater awareness to entities that filed their financial reports on time, but
whose independent auditors have concluded that there may be material and pervasive
misstatements in the financial statements (adverse opinion) or that there is insufficient
basis to form an opinion and any undetected misstatements could be material and
pervasive (disclaimer of opinion). These entities are listed under the “Adverse or
Disclaimer of Opinion” section.
FAQ's
When are entities placed on the list? A new list is released in January of each year and
is updated on an ongoing basis as financial reports are submitted. However, entities may
also be added after January depending on the close of their respective fiscal years.
How are entities removed from the list? If an entity is on the list due to a late report,
the agency will be removed when its required financial reports are filed with the OSA.
The list is updated on a weekly basis as new reports come in. If an entity is on the list
due to an adverse or disclaimed audit opinion, the agency will remain on the list until the
entity can produce audited financial statements in a subsequent fiscal year that do not
have an adverse opinion or disclaimer.
Which types of entities are subject to placement on the list? The following categories
of governmental entities are currently subject to listing under the program: Council of
Governments; Counties; Courts; District Attorneys; Hospitals; Higher Education; Housing
Authorities; Land Grants; Municipalities, Towns and Villages; Regional Educational
Cooperatives; Schools; Special Districts; State Agencies; and Workforce Development
Boards.
Are there any additional reporting requirements if my agency is placed on the list?
Yes. When an entity is notified that it is being placed on the list, the OSA informs the
agency and the independent public accounting firm then under contract, if the agency has
one of the requirement is to provide the OSA with written quarterly updates (March, June,
September, December) explaining the status of any ongoing work, any obstacles they are
facing, and a projected competition date for the applicable financial report.
The goal of the New Mexico Office of the State Auditor (“OSA”) is to bring all non-compliant local public
bodies (“LPB”) into full compliance for all financial reporting and auditing requirements, so that capital
outlay appropriations are not withheld pursuant to NM Executive Order 2013-006 (hereinafter, “EO”).
For a LPB to be compliant and not subject to withholding under the EO it must complete the submission
of a “timely audit” to the OSA. The complete submission of either Tier Certification (for those LPBs that
receive less than $50,000 in annual revenue with either no Capital Outlay awards or did not expend 50%
or the remainder of any Capital Outlay award) or the performance of an Agreed Upon Procedures Report
(“AUP”) performed by an independent public auditor as defined in the Audit Act, NMSA 1978, Section 12-
6-3(B), establishes compliance.
The OSA hopes to enable LPB compliance through its grant award program; please contact this office at