The state auditor of New Mexico is a constitutional officer in the executive branch of government of the U.S. state of New Mexico. Twenty-eight individuals have held the office of state auditor since statehood. The incumbent is Joseph Maestas, a Democrat.
| State Auditor of New Mexico | |
|---|---|
 | |
 | |
| Term length | Four years |
| Formation | 1912 |
| First holder | William Sargent |
| Website | Auditor of New Mexico |
Eligibility and term of office
editNo person may be elected state auditor other than a United States citizen of at least 30 years of age who has resided continuously in New Mexico for five years preceding the election.[1] The state auditor is elected to a four-year term and is able to serve up to two consecutive terms; more terms may be served after one full term has intervened.[2]
Powers and duties
editThe state auditor assures that the financial affairs of New Mexico's 1,200 or so local governments and state agencies are thoroughly examined and audited each year and may conduct, in whole or part, audits of any of the aforesaid public bodies at any time.[3][4] Pursuant to this authority, the state auditor performs annual financial audits of public bodies or approves contracts entered into effect by public bodies with independent public accounting firms, otherwise known as "IPAs".[5][6] Whenever an annual financial audit is performed by an independent public accounting firm rather than the Office of the State Auditor, staff in the Office of the State Auditor perform desk reviews of IPA audits for compliance with the Audit Rule duly promulgated by the state auditor.[7][8][9] In addition, the state auditor conducts special investigations of fraud, waste, and abuse of public funds or resources; collects, analyzes, and visualizes state agency and local government financial data; and assists small local public bodies with satisfying their statutory financial reporting requirements.[10][11][12] In the performance of official duties, the state auditor may administer oaths and issue subpoenas to compel the attendance of witnesses and the production of books and records.[13]
Functional responsibilities aside, the state auditor is an ex officio member of the State Commission of Public Records.[14] Likewise, the state auditor is constitutionally sixth in the line of succession to the governor's office after the lieutenant governor, the secretary of state, the president pro tempore of the Senate, the speaker of the House, and the attorney general.[15]
List of state auditors
editNotes
edit- ^ Since the first state election was in an odd-numbered year (1911), the term lasted five years.
- ^ Died in office in July 1957.
- ^ Appointed by Governor Mechem on August 12, 1957.
- ^ Resigned on April 11, 1978.
- ^ Appointed by Governor Apodaca in April 1978.
- ^ Resigned on November 30, 2017.
- ^ Appointed by Governor Martinez on December 1, 2017.
References
edit- ^ "Article V, Section 3, Constitution of New Mexico". New Mexico Compilation Commission. Retrieved February 7, 2022.
- ^ "About NMOSA". New Mexico Office of the State Auditor. Retrieved May 3, 2013.
- ^ "About the Office of the State Auditor". New Mexico Office of the State Auditor. Retrieved September 14, 2024.
- ^ 2015-2016 New Mexico Blue Book. Office of the New Mexico Secretary of State. p. 192-193.
- ^ "12-6-3, New Mexico Statutes Annotated". New Mexico Compilation Commission. Retrieved September 14, 2024.
- ^ "Financial Audits". New Mexico Office of the State Auditor. Retrieved September 14, 2024.
- ^ "12-6-12, New Mexico Statutes Annotated". New Mexico Compilation Commission. Retrieved September 14, 2024.
- ^ "12-6-14, New Mexico Statutes Annotated". New Mexico Compilation Commission. Retrieved September 14, 2024.
- ^ New Mexico Office of the State Auditor. "New Mexico Audit Rule" (PDF). New Mexico Commission of Public Records. Retrieved September 14, 2024.
- ^ "Special Audits and Investigations". New Mexico Office of the State Auditor. Retrieved September 14, 2024.
- ^ "Accountability Office". New Mexico Office of the State Auditor. Retrieved September 14, 2024.
- ^ "Small Local Public Body Assistance Program". New Mexico Office of the State Auditor. Retrieved September 14, 2024.
- ^ "12-6-11, New Mexico Statutes Annotated". New Mexico Compilation Commission. Retrieved September 14, 2024.
- ^ "Commission Members". New Mexico Commission of Public Records. Retrieved September 14, 2024.
- ^ Office of the New Mexico Secretary of State. "Article V, Section 7, New Mexico Constitution" (PDF). New Mexico Compilation Commission. Retrieved September 14, 2024.