State auditor: Doña Ana County audit finds systemic breakdowns in finance, HR and governance

Doña Ana County received a harsh assessment from the New Mexico Office of the State Auditor on Tuesday after an independent consulting audit found extensive problems with how the county manages money, personnel and records. State Auditor Joseph Mestas said the audit identified 42 findings that together show “systemic failure,” not isolated mistakes.

The audit grew out of public disputes and concerns raised last year; commissioners asked for an external review and the auditor’s office contracted Haramo Accounting Group to examine county operations between 2021 and April 2025. Auditor Mestas told the commission the findings document a widespread breakdown of internal controls, unclear lines of authority, and an organizational culture that discourages reporting problems.

Why it matters: The report cites legal, financial and operational risks that increase costs and reduce the county’s ability to provide services. Among the issues the audit highlights are procurement irregularities, years‑old gaps in the assessor’s reappraisal funding, delayed responses to Inspection of Public Records Act requests, and inconsistent handling of personnel complaints.

The auditor noted high employee turnover, delays in hiring and training, and numerous EEO and personnel complaints. Haramo Accounting Group’s audit team interviewed more than 100 staff, reviewed thousands of transactions and collected an anonymous employee survey that found widespread concerns about favoritism, retaliation and poor communication.

Areas singled out for improvement include: clearer governance documents to define the roles of the board, the county manager and elected department heads; strengthened procurement and contract review processes; better tracking and centralization of complaints and investigations; and more complete financial reporting to meet Generally Accepted Accounting Principles related to component units and grants. The audit recommends creating or empowering an independent inspector‑general or internal audit committee to centralize investigations and monitoring.

County management and the board responded that some corrective actions are already under way. County Manager Scott Andrews told the commission the administration has started policy updates, an HR overhaul and training; he estimated many items could be addressed within the next 12 months and said administration will provide regular updates to the board.

Assessor Gina Montoy Ortega and others also provided formal responses that are included in the report. Ortega urged the board to restore dedicated reappraisal funding that she says was consumed by prior operations; county staff advised that any reallocation must align with statute and be documented in a reappraisal plan before funds are designated.

What’s next: The board formally acknowledged receipt of the special audit and voted to accept the report. The auditor’s office said it will monitor corrective actions and may refer specific issues (including potential violations of public‑records law or procurement rules) to other enforcement agencies if warranted. The audit and its findings will also be tracked in the county’s annual financial audit until the issues are cleared.

The audit is available on the State Auditor’s website; the county manager said the county will post the report and a schedule of corrective actions to the county website and bring periodic status reports back to the board.