Immediately upon discovery of any violation of a criminal statute in connection with financial affairs, the state auditor shall report the violation to the proper prosecuting officer and furnish the officer with all data and information in his possession relative to the violation. An agency or independent auditor shall report a violation immediately to the state auditor.
History: 1953 Comp., § 4-31-6, enacted by Laws 1969, ch. 68, § 6; 2003, ch. 273, § 19.
The 2003 amendment, effective July 1, 2003, substituted "An agency or independent auditor shall report a violation immediately" for "Any independent auditor shall report a violation" near the end.
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.