The state auditor may:
A. require depositories of public money to furnish reconciliation sheets for the purpose of checking the deposits of public funds;
B. inspect the books and records of any depository concerning public funds; and
C. examine employees of a depository under oath concerning the correctness of the reconciliation or any entry upon the books or records of the depository relating to public funds.
History: 1953 Comp., § 4-31-9, enacted by Laws 1969, ch. 68, § 9.
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.