Opinion & Late Lists

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Opinion and Late Lists

To access the most current version of the opinion list, please consult the Audit Report Search tool and apply the appropriate filters to retrieve the latest results published by the New Mexico Office of the State Auditor.

Audit Report Search

The New Mexico Office of the State Auditor is actively engaged in the planning and forthcoming implementation of the Late Lists feature as part of a future system update.

The New Mexico Office of the State Auditor is committed to providing relevant and reliable information to the public.  New Non-Compliance and Modified Audit Opinion Lists will be data-driven from the OSA-Connect System and delineated to make information easily accessible.  Two other lists, one for Material Weaknesses and another for Significant Deficiencies, are also planned and will coincide with the next OSA-Connect upgrades.