New Mexico Statutes
Chapter 12 - Miscellaneous Public Affairs Matters
Article 6 - Audit Act

Section 12-6-1 - Short title. - Sections 12-6-1 through 12-6-14 [12-6-15] NMSA 1978 may be cited...

Section 12-6-2 - Definitions. - As used in the Audit Act: A. "agency" means: (1)...

Section 12-6-3 - Annual and special audits; financial examinations. - A. Except as otherwise provided in Subsection B of this...

Section 12-6-4 - Auditing costs. - The reasonable cost of all audits shall be borne by...

Section 12-6-5 - Reports of audits. - A. The state auditor shall cause a complete written report...

Section 12-6-6 - Criminal violations. - Immediately upon discovery of any violation of a criminal statute...

Section 12-6-7 - Shortages in accounts; sureties. - A. The state auditor shall notify the appropriate surety on...

Section 12-6-8 - Repayment of funds. - If restitution has not been made in thirty days from...

Section 12-6-9 - Public depositories. - The state auditor may: A. require depositories of public money...

Section 12-6-10 - Annual inventory. - A. The governing authority of each agency shall, at the...

Section 12-6-11 - Oaths; subpoenas. - A. Oaths may be administered by the state auditor when...

Section 12-6-12 - Regulations. - The state auditor shall promulgate reasonable regulations necessary to carry...

Section 12-6-13 - Audit fund; payment for audits; expenses of auditor. - A. There is created in the state treasury the "audit...

Section 12-6-14 - Contract audits. - A. The state auditor shall notify each agency designated for...

Section 12-6-15 - Annual financial audit report; state board of finance review. - Within six months after the report is due to the...