NM Office of the State Auditor logomark

Office of the State Auditor

Joseph M. Maestas, PE, CFE

Federal Uniform Guidance Delay: OSA Guidance and FAQs

Federal Uniform Guidance Delay: OSA Guidance and FAQs

Due to the delayed issuance of the final 2026 Uniform Guidance by the Federal Government, the Office of the State Auditor has issued guidance addressing the separation of Single Audits from Financial Audits and related contract amendment requirements.