N.M. Code R. § 17.11.10.29
The administrator shall provide the commission with a financial statement of the fund and the administration of the fund on an annual basis by May 1. The commission shall engage a qualified independent auditor to audit each such financial statement and to submit a written opinion to the commission.
[17.11.10.29 NMAC - Rp, 17.11.10.29 NMAC, 3/12/2024]