State Auditor briefs committee on audits, conservatorship reviews and small‑local public‑body assistance
January 22, 2026 | Appropriations & Finance, House of Representatives, Committees, Legislative, New Mexico
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The Office of the State Auditor presented accomplishments and workload pressures tied to mandated conservatorship reviews, special investigations and a program to help small local public bodies meet audit requirements.
LFC analyst Antonio Ortega summarized the differences between the LFC and executive recommendations and noted the auditor’s request to address increased triennial peer review costs and audit services. "The LFC recommendation includes 28,400 over the executive recommendation in personal services and employee benefits to support increased employer health insurance contributions," Ortega said.
Auditor Joseph Maestas highlighted in‑house audits, special investigations that prompted high‑profile action in higher education and a small local public body support program that has assisted hundreds of entities, completed financial certifications and freed up withheld capital outlay. The office reported 674 audit reports reviewed and 1,700 corrective findings in the most recent cycle and said it is working to expand assistance statewide.
Conservatorship and opioid settlement sampling: The auditor described a statutory 2021 mandate to review conservatorship financial reports and said his office has subpoena authority and strict timelines for reviews; he said the office is also beginning to analyze use and reversions of opioid settlement funds across recipients and will provide preliminary findings to the committee.
Committee response: Members praised the small‑local public body program and asked for follow‑up material listing assisted entities and the program’s return on investment. Representative Baca asked for timeline and scope details on conservatorship reviews; Maestas said auditors review submitted reports within 15 days and then decide on audits, with 90‑day windows for full reviews when triggered.
Action: The committee adopted the LFC recommendation for the Office of the State Auditor’s operating budget.
LFC analyst Antonio Ortega summarized the differences between the LFC and executive recommendations and noted the auditor’s request to address increased triennial peer review costs and audit services. "The LFC recommendation includes 28,400 over the executive recommendation in personal services and employee benefits to support increased employer health insurance contributions," Ortega said.
Auditor Joseph Maestas highlighted in‑house audits, special investigations that prompted high‑profile action in higher education and a small local public body support program that has assisted hundreds of entities, completed financial certifications and freed up withheld capital outlay. The office reported 674 audit reports reviewed and 1,700 corrective findings in the most recent cycle and said it is working to expand assistance statewide.
Conservatorship and opioid settlement sampling: The auditor described a statutory 2021 mandate to review conservatorship financial reports and said his office has subpoena authority and strict timelines for reviews; he said the office is also beginning to analyze use and reversions of opioid settlement funds across recipients and will provide preliminary findings to the committee.
Committee response: Members praised the small‑local public body program and asked for follow‑up material listing assisted entities and the program’s return on investment. Representative Baca asked for timeline and scope details on conservatorship reviews; Maestas said auditors review submitted reports within 15 days and then decide on audits, with 90‑day windows for full reviews when triggered.
Action: The committee adopted the LFC recommendation for the Office of the State Auditor’s operating budget.
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