The state auditor shall promulgate reasonable regulations necessary to carry out the duties of his office, including regulations required for conducting audits in accordance with generally accepted auditing standards. The regulations become effective upon filing in accordance with the State Rules Act [Chapter 14, Article 4 NMSA 1978].
History: 1953 Comp., § 4-31-12, enacted by Laws 1969, ch. 68, § 12.
Structure New Mexico Statutes
Chapter 12 - Miscellaneous Public Affairs Matters
Section 12-6-3 - Annual and special audits; financial examinations.
Section 12-6-4 - Auditing costs.
Section 12-6-5 - Reports of audits.
Section 12-6-6 - Criminal violations.
Section 12-6-7 - Shortages in accounts; sureties.
Section 12-6-8 - Repayment of funds.
Section 12-6-9 - Public depositories.
Section 12-6-10 - Annual inventory.
Section 12-6-11 - Oaths; subpoenas.
Section 12-6-12 - Regulations.
Section 12-6-13 - Audit fund; payment for audits; expenses of auditor.
Section 12-6-14 - Contract audits.
Section 12-6-15 - Annual financial audit report; state board of finance review.