State Auditor Rule Archive

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2024 Audit Rule

2024 Rulemaking Record
2.2.2. NMAC Notice of Minor Non-substantive Correction
2024 Audit Rule (2.2.2 NMAC with June 16, 2024, Amendment integrated) [See, New Mexico Register/Vol. XXXV, Issue 13/July 16, 2024]
2024 Amended Notice of Proposed Rulemaking and Public Hearing
2024 Audit Rule Rulemaking – Notice of Public Hearing Cancellation
2024 Notice of Proposed Rulemaking and Public Hearing
2024 Audit Rule Rulemaking Public Hearing Agenda
2024 Public Comment – Auditor Rotation Rule and PERA and ERB Employer Guides – PERA
2024 Public Comment – Auditor Rotation Rule – Administrative Office of the Courts
2024 Public Comment – Auditor Rotation Rule – Administrative Office of the District Attorneys
2024 Public Comment – Audit Rule Amendments – Carr, Riggs & Ingram, LLC
2024 Public Comment – Audit Rule Amendments (updated) – Carr, Riggs & Ingram, LLC
2024 Public Comment – Auditor Rotation Rule – City of Hobbs
2024 Public Comment – Auditor Rotation Rule – Des Moines Municipal Schools
2024 Public Comment – Auditor Rotation Rule – Doña Ana County
2024 Public Comment – Auditor Rotation Rule – Fifth Judicial District Attorney’s Office
2024 Public Comment – Auditor Rotation Rule – Hinkle + Landers, P.C.
2024 Public Comment – Auditor Rotation Rule – Lea County
2024 Public Comment – Auditor Rotation Rule – McKinley County
2024 Public Comment – Auditor Rotation Rule – Manning Accounting and Consulting Services, LLC
2024 Public Comment – Auditor Rotation Rule (second comment) – Manning Accounting and Consulting Services, LLC
2024 Public Comment – Auditor Rotation Rule – Michael J. Vigil
2024 Public Comment – Auditor Rotation Rule – NM Education Trust Board
2024 Public Comment – Auditor Rotation Rule – NM State Investment Council
2024 Public Comment – Auditor Rotation Rule – Seventh Judicial District Attorney’s Office
2024 Public Comment – Auditor Rotation Rule – Southwest Accounting Services, LLC
2024 Public Comment – Auditor Rotation Rule – TKM, LLC
2024 Public Comment – Combined Reporting System correction – TRD
2024 Public Comment – Definitions, Auditor Rotation Rule, NMOAA – CliftonLarsonAllen LLP
2024 Public Comment – PERA and ERB Employer Guides – ERB
2024 Public Comment – Proposed Audit Rule Amendments – DFA
2024 Public Hearing on the 2024 Rule Making Record (Recorded on May 29, 2024 at 11:00 a.m.)

2023 Audit Rule

2023 Audit Rule (2.2.2 NMAC - March 28, 2023)

New Mexico Register / Volume XXXIIV, Issue 6 / March 28, 2023

2023 Audit Rule (2.2.2 NMAC - March 15, 2022 - Unofficial Integrated/Clean Version)
2023 Audit Rule - Summary of Proposed Changes
2023 Audit Rule Training Seminar (Recorded on April 25, 2023)

Presentation Slides (PDF)

2023 Approved Audit Firms
2023 Proposed Audit Rule, with changes annotated
2023 Notice of Proposed Rulemaking and Public Hearing
Rulemaking and Public Hearing Agenda and Zoom Information
2023 Public Comment – Statute Conflict Deposit of Public Money - AOC
2023 Public Comment – Report Due Date – NM Department of Workforce Solutions
2023 Public Comment – Contract Due Dates - NM Department of Cultural Affairs
2023 Public Comment - IPA's Reviewing Performance Measures
2023 Rulemaking Record
2023 Public Hearing on the 2023 Rule Making Record (Recorded on March 3, 2023 at 1:30 p.m.)

2022 Audit Rule

2022 Audit Rule (2.2.2 NMAC - March 22, 2022)

New Mexico Register / Volume XXXIII, Issue 6 / March 22, 2022

2022 Audit Rule (2.2.2 NMAC - March 22, 2022 - Unofficial Integrated/Clean Version)
2022 Audit Rule - Summary of Changes
2022 Audit Rule Training Seminar

Presentation Slides

The Public Hearing on the 2022 Audit Rule was held on February 28, 2022 at 1:30 p.m.
2022 Rulemaking Record
2022 Notice of Proposed Rulemaking and Public Hearing
2022 Proposed Audit Rule (2.2.2 NMAC)

2021 Audit Rule

2021 Audit Rule (2.2.2 NMAC - March 23, 2021 - effective until March 22, 2022)

New Mexico Register, Volume XXXII, Issue 6

2021 Audit Rule Presentation April 22, 2021 (Webinar) No CPE Credit Earned
2021 Notice of Proposed Rulemaking and Public Hearing

Public hearing held on March 1, 2021

2021 Rulemaking Record
2021 Proposed Audit Rule - 2.2.2 NMAC
2021 Audit Rule Summary of Changes
2021 Audit Rule Public Comments - Exhibits for Public Hearing

Previous Audit Rule Versions and Associated Materials

2020 Audit Rule (2.2.2 NMAC - March 10, 2020)
2020 Audit Rule Summary of Key Changes
2.2.2 NMAC Audit Rule 2019 (March 12, 2019)
2.2.2 NMAC 2019 Proposed Audit Rule Summary of Key Changes
2018 2.2.2 NMAC Audit Rule 2018 (February 27, 2018)
2017 2.2.2 NMAC Audit Rule 2017 (March 14, 2017)