N.M. Admin. Code tit. 2, ch. 2, pt. 2 - REQUIREMENTS FOR CONTRACTING AND CONDUCTING AUDITS OF AGENCIES

  1. § 2.2.2.1 - ISSUING AGENCY
  2. § 2.2.2.2 - SCOPE
  3. § 2.2.2.3 - STATUTORY AUTHORITY
  4. § 2.2.2.4 - DURATION
  5. § 2.2.2.5 - EFFECTIVE DATE
  6. § 2.2.2.6 - OBJECTIVE
  7. § 2.2.2.7 - DEFINITIONS
  8. § 2.2.2.8 - THE PROCUREMENT AND AUDIT PROCESS
  9. § 2.2.2.9 - REPORT DUE DATES
  10. § 2.2.2.10 - GENERAL CRITERIA
  11. § 2.2.2.11 - RESERVED
  12. § 2.2.2.12 - SPECIFIC CRITERIA
  13. § 2.2.2.13 - REVIEW OF AUDIT REPORTS AND AUDIT DOCUMENTATION
  14. § 2.2.2.14 - CONTINUING PROFESSIONAL EDUCATION AND PEER REVIEW REQUIREMENTS
  15. § 2.2.2.15 - SPECIAL AUDITS AND EXAMINATIONS
  16. § 2.2.2.16 - ANNUAL FINANCIAL PROCEDURES REQUIRED FOR LOCAL PUBLIC BODIES WITH ANNUAL REVENUES LESS THAN FIVE HUNDRED THOUSAND DOLLARS ($500,000) (TIERED SYSTEM)

Notes

N.M. Admin. Code tit. 2, ch. 2, pt. 2
Pre-NMAC Regulatory Filing History: The material in this part was derived from that previously filed with the State Records Center and Archives under SA Rule No. 71-1, Regulations of State Auditor Relating to Audit Contracts with Independent Auditors by State Agencies, filed 5/14/1971; SA Rule No. 71-2, Regulations of State Auditor for Audits by Independent Auditors, filed 5/27/1971; SA Rule No. 72-1, Regulations of State Auditor Relating to Audit Contracts With Independent Auditors by Agencies of the State of New Mexico, filed 6/1/1972; SA Rule No. 72-2, Regulations of State Auditor for Audits by Independent Auditors, filed 6/1/1972; SA Rule No. 74-1, Regulations of State Auditor Relating to Reporting Statutory Violations, filed 2/28/1974; SA Rule No. 74-2, Rotation of Assignments, filed 2/28/1974; SA No. 78-1, Regulations Governing the Auditing of New Mexico Governmental Agencies, filed 11/3/1978; Amendment No. 1 to SA Rule 78-1, Regulations Governing the Auditing of New Mexico Governmental Agencies, filed 5/28/1980; SA Rule No. 82-1, Regulation Governing the Auditing of New Mexico Governmental Agencies, filed 12/17/1982; SA Rule No. 84-1, Regulations Governing the Auditing of Agencies of the State of New Mexico, filed 4/10/1984; SA Rule No. 85-1, Regulations Governing the Auditing of Agencies of the State of New Mexico, filed 1/28/1985; SA Rule No. 85-3, Regulation for State Agencies Concerning NCGA Statement No. 4 - Accounting and Financial Reporting Principles for Claims and Judgements and Compensated Absences, filed 4/16/1980; SA Rule No. 85-4, Regulations Governing the Auditing of Housing Authorities of the State of New Mexico, filed 6/12/1985; SA Rule No. 85-5, Regulations Pertaining to Single Audits of State Agencies and Local Public Bodies, filed 6/17/1985; SA Rule No. 85-6, Audits of Grants to Subrecipients, filed 6/17/1985; SA Rule 86-1, Regulations Governing the Audits of Agencies of the State of New Mexico, filed 1/20/1986; SA Rule No. 86-2, Regulation Governing Violations of Criminal Statutes in Connection with Financial Affairs, filed 3/20/1986; SA Rule No. 86-3, Professional Services Contracts, filed 7/9/1986; SA Rule 87-1, Regulations Governing the Audits of Agencies of the State of New Mexico, filed 2/13/1987; SA Rule 87-2, Approval of Audit Contracts, filed 4/2/1987; SA Rule 87-3, Audit Requirements for Deferred Compensation, Retirement Plans, Budget and Public Money for the State of New Mexico, filed 8/14/1987; SA Rule 88-1, Regulations Governing the Audits of Agencies of the State of New Mexico, filed 2/10/1988; SA Rule 89-1, Regulations Governing the Audits of Agencies of the State of New Mexico, filed 3/10/1989; SA Rule 90-1, Regulations Governing the Audits of Agencies of the State of New Mexico, filed 3/1/1990; SA Rule 90-3, Auditor's Responsibilities Related to Fees Collected on Convictions Relating to Intoxicating Liquor and Controlled Substances, filed 5/7/1990; SA Rule 91-1, Regulations Governing the Audits of Agencies of the State of New Mexico, filed 3/13/1991; SA Rule 92-1, Regulations Governing the Audits of Agencies of the State of New Mexico, filed 3/6/1992; SA Rule 93-1, Regulations Governing the Audits of Agencies of the State of New Mexico, filed 2/25/1993; SA Rule 94-1, Regulations Governing the Audits of Agencies of the State of New Mexico, filed 2/25/1994; Amendment 1 to SA Rule 94-1, Regulations Governing the Audits of Agencies of the State of New Mexico, filed 5/16/1994; SA Rule 95-1, Regulations Governing the Audits of Agencies of the State of New Mexico, filed 3/16/1995; and 2 NMAC 2.2, Requirements for Contracting and Conducting Audits of Agencies, filed 4/2/1996.
History of Repealed Material:
2 NMAC 2.2, Requirements for Contracting and Conducting Audits of Agencies - Repealed, 3/30/2001.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 3/29/2002.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 4/30/2003.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 3/31/2004.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 5/13/2005.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 3/16/2006.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 4/16/2007.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 4/15/2008.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 2/27/2009.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 2/12/2010.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 2/28/2011.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 2/15/2012.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 2/28/2013.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 2/28/2014.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 3/16/2015.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 3/15/2016.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 3/14/2017.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 2/27/2018.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 3/10/2020.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 3/23/2021.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 3/22/2022.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies - Repealed, 3/28/2023.
Other History:
2 NMAC 2.2, Requirements for Contracting and Conducting Audits of Agencies, filed 3/13/1997, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 3/20/2001.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 3/15/2001, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 3/29/2002.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 3/19/2002, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 4/30/2003.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 4/15/2003, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 3/31/2004.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 3/16/2004, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 5/13/2005.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 5/2/2005, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 3/31/2006..
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 3/16/2006, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 4/16/2007.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 4/2/2007, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 4/15/2008.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 4/12/2008, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 2/27/2009.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 2/17/2009, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 2/12/2010.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 2/1/2010, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 2/28/2011.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 2/15/2011, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 2/15/2012.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 2/1/2012, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 2/28/2013.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 2/15/2013, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 2/28/2014.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 2/13/2014, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 3/16/2015.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 3/2/2015, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 3/15/2016.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 3/1/2016, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 3/14/2017.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 3/1/2017, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 2/27/2018.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 2/15/2018, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 3/10/2020.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 2/27/2020, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 3/23/2021.
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 3/11/2021, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 3/22/2022
2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, filed 3/10/2022, is replaced by 2.2.2 NMAC Requirements for Contracting and Conducting Audits of Agencies, effective 3/28/2023.

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.