State Auditor

The State Auditor is New Mexico's independent fiscal watchdog, the one statewide office whose entire job is making sure tax dollars are spent wisely and the government is held accountable when they aren't. Their audits provide transparency and accountability on how our schools, acequias, counties, and state agencies use the public's money, and they give the press and the public the receipts to prove it.

What does the State Auditor Do?

The State Auditor is New Mexico's independently elected financial officer and a constitutionally elected state executive (NM Constitution, Article V, Section 1). The Auditor serves four-year terms with a two-consecutive-term limit. The Office of the State Auditor (OSA) exists to hold local and state government accountable in the use of public funds.

The State Auditor:

Audits every state agency annually – Conducts required financial audits of state agencies and audits the comprehensive annual financial report for the state
Audits local governments and public bodies – Oversees audits of counties, municipalities, school districts, water and sanitation districts, land grants, and other special districts
Conducts special audits and investigations – Examines specific agencies or programs when concerns arise about waste, fraud, or abuse
Runs the Tiered System Reporting program – Helps small public bodies (mutual domestic water consumer associations, land grants, smaller municipalities) determine what level of audit they legally need, so they don't have to over-report or hire expensive outside help they can't afford
Maintains OSA Connect – Operates an online platform where local governments submit audit reports and the public can search them
Issues findings and recommendations – Reports on financial mismanagement and statutory noncompliance that the Legislature, press, and public can use to drive reform
Conducts annual audit rule training – Travels the state to help local governments, treasurers, and clerks understand their audit obligations

Key Issues the Next State Auditor Will Face

Making Government Work for Taxpayers

New Mexicans deserve to know their hard-earned dollars are being spent wisely. The next State Auditor will be responsible for:

Auditing every state agency to catch waste, fraud, and abuse before it grows

Conducting special investigations when agencies or programs show warning signs

Issuing public findings that lead to leadership changes, new laws, and accountability

Tracking how opioid settlement funds and other major federal settlements are being spent at the local level

Strengthening Local Communities and Small Governments

Many of New Mexico's smallest towns, acequias, water associations, and school districts struggle to navigate audit and reporting requirements. The next State Auditor will work to:

Keep the Tiered System Reporting program strong and accessible to small public bodies

Provide training, technical assistance, and clear guidance to local governments — especially in rural and Tribal communities

Flag "at-risk" public bodies early and help them get back on track before problems escalate into investigations

Ensure local tax dollars are visible and serve community priorities

Modernizing the Office and Building Capacity

Government accountability requires skilled, well-equipped auditors. The next State Auditor will need to:

Invest in technology to detect fraud faster and audit more efficiently

Address the shortage of public accountants entering government service

Make audit data accessible, searchable, and useful to the press, lawmakers, and the public

Use data-driven insights to identify systemic problems before they become crises

Following the Money Where It Matters Most

Audits aren't just about numbers, they're about people. The next State Auditor will prioritize:

Examining how funds flow through agencies that serve children, seniors, families, and people with disabilities

Following federal funds (Medicaid, education funding, disaster recovery) to ensure they reach the communities they were meant to serve

Holding contractors and vendors accountable when they take advantage of public programs

Coordinating with the Attorney General and law enforcement when audits uncover potential criminal conduct

What You
Can Do

✅ Search audit reports on the OSA website to see how your county, school district, or state agency is being audited
✅ Ask candidates about their experience with financial oversight and their plan to support small, rural, and Tribal public bodies
✅ Support candidates committed to independent, nonpartisan oversight of public funds
✅ Vote in the State Auditor race – it appears near the bottom of the ballot, but the office audits nearly every dollar New Mexico spends

STATE AUDITOR