You are here: Home About APS Policies and Procedural Directives Procedural Directives D. Fiscal Management Annual District Audit

Annual District Audit

State law requires that all public funds be audited once a year by an independent auditor or by auditors from the Office of the State Auditor.

An audit of activity fund records is also done in conformity with Section 4-313 NMSA, 1978, and all records pertaining to the activity funds must be presented to the auditors.

When advised by the New Mexico State Auditor that the District will contract with an independent auditing firm for its annual audit, in accordance with the terms of the Audit Act (12-6-1 thru 14, N.M.S.A., 1978), the District will request a list of approved, independent auditing firms from the State Auditor. The firm selected will be recommended to the Superintendent for his approval.

The audit will be conducted in accordance with the Officer of the State Auditor Rule (93-2), generally-accepted auditing standards, and the Manual Governing Audits of Entities of the State of New Mexico.

Cross Ref.: Board Policy D.07

Legal Ref.:

  • Audit Act 12-6-1 – 14, NMSA 1978
  • Section 4-313 NMSA 1978

NSBA/NEPN Classification: DIE

Revised: May 1995
Revised: April 1996
Reviewed: April 1997
Reviewed: January 1, 2001 

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