Accountability Office

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The Government Accountability Office (GAO) is a division of the Office of the State Auditor, focused on bringing transparency and accountability to the agencies that receive and spend public money. The GAO aims to make the important information buried in the 900+ audits and financial reports that New Mexico state and local agencies produce each year accessible and understandable to the public.

GAO Reports

Risk Advisories

GAO Risk Advisories give notice of concerns that the OSA has discovered regarding transparency, accountability or compliance. The purpose of Risk Advisories is to bring attention to a particular area of financial reporting or compliance, to notify independent public accountants of possible areas of risk in their audits and to tell the public about trends in audit findings.

Risk Reviews

Risk reviews communicate issues of concern to those charged with governance of state and local governmental agencies and other decision-makers.

Transparency Reports

GAO Transparency Reports discuss specific issues of interest that relate to how our public dollars are managed and spent. The purpose of Transparency Reports is to shed light on critical issues and trends in the areas of accurate and timely financial information from government, efficient use of resources, and equity. When a Transparency Report relies on compiled data, the GAO makes available the supporting data so that experts, academics and the general public can use it for other purposes. You will need a PDF reader and Excel to open the documents.


GAO Bulletins are more technical in nature, and discuss new accounting or auditing standards or regulations. The purpose of Bulletins is to educate and inform government finance professionals and independent public accountants about issues of interest.