Audit Rule
The Office of State Auditor 2026 Rulemaking
The 2026 Audit Rule is conducted as a “repeal and replace” process as prescribed by New Mexico State Records. As such, the current rule will be repealed in its entirety and replaced by a new rule in its entirety.
The new rule is provided in “integrated” format, which doesn’t have the proposed changes with strikethroughs for deleted language, and underlined for new language. That document is named 2026 OSA Rulemaking 2.2.2. Integrated.
The Notice of Proposed Rulemaking and Public Hearing has a summary of the proposed changes by subject. That document is named 2026 OSA Notice of Rulemaking.
To facilitate the public’s ability to track the actual changes and the exact language of the proposed changes, we have also provided a copy of the proposed rule changes with strikethroughs and underlines. That document is named 2026 OSA Rulemaking 2.2.2. with strikethroughs and underlines.
2026 Audit Rule Making
Public Comments
Click the link below to view audit rules from previous years.
OSA Office Location
2540 Camino Edward Ortiz, Suite A
Santa Fe, NM 87507