The objective is to establish regulations for all agencies and local public bodies, as well as the New Mexico state auditor’s designated independent public accountants, including auditors of the OSA, performing financial audits, special audits, attestation engagements, performance audits, and forensic accounting engagements for the examination of the financial affairs of all governmental agencies and local public bodies of the state of New Mexico.

[2.2.2.6 NMAC - Rp, 2.2.2.6 NMAC, 3/28/2023; A, 7/16/2024]