Report Review Guides

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Report Review Guides:

Report Submission: Effective March 23, 2021, (A) NMAC requires electronic copies of the draft audit report, management representation letter  and a completed report review guide to be submitted for review by the OSA.  A report shall not be considered submitted to the OSA for the purpose of meeting the due date until a draft audit report, copy of the signed management representation letter and the completed report review guide are submitted to the OSA. Please email electronic draft report documents to with a subject of “Draft” followed by the agency number, agency name and fiscal year. Please refer to NMAC for electronic file requirements. Mailed, hand delivered or faxed reports are no longer accepted.  If you have any questions, please contact Lucia Santini via email

For Financial Audits: