Report Review Guides

Report Review Guides

Report Submission: Effective March 23, 2021, 2.2.2.9 (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  reports@osa.nm.gov with a subject of “Draft” followed by the agency number, agency name and fiscal year. Please refer to 2.2.2.9(B)(3)(a)-(j) 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 Lucia.Santini@osa.nm.gov.

For Financial Audits

For Tier Review Agreed-Upon Procedures Reports

AU-C 805 Audits