New Mexico Statutes
Article 19A - Apprenticeship Assistance
Section 21-19A-11 - Audit procedures.

A. All projects funded shall maintain a clear audit trail of all money appropriated for the apprenticeship system of adult vocational education. For each course that is funded, the audit trail in the division shall include the following records:
(1) the name of the sponsoring apprenticeship committee;
(2) the name of the instructor;
(3) the number of students enrolled;
(4) the place and schedule of class meetings;
(5) fiscal accountability as per division requests; and
(6) certification by the apprenticeship council or the bureau for preparatory and related instruction courses that the students enrolled are registered apprentices.
B. Funds appropriated for the apprenticeship system of adult vocational education shall not be commingled with funds appropriated for other purposes.
C. All records, receipts, working papers and other components of the audit trail shall be public records.
History: Laws 1992, ch. 93, ยง 11.