Section 12-6-4 - Auditing costs. - New Mexico Statutes

12-6-4. Auditing costs.

The reasonable cost of all audits shall be borne by the agency audited, except that:

A.     a public housing authority other than a regional housing authority shall not bear the cost of an audit conducted solely at the request of its local primary government entity; and 

B.     the administrative office of the courts shall bear the cost of auditing the magistrate courts.  A metropolitan court shall be treated as a single agency for the purpose of audit and shall be audited as a unit, and the cost of the audit shall be paid from the appropriation to the metropolitan court.  The district courts of all counties within a judicial district shall be treated as a single agency for the purpose of audit and shall be audited as a unit, and the cost of the audit shall be paid from the appropriation to each judicial district.  The court clerk trust account and the state treasurer account of each county's district court shall be included within the scope of the judicial district audit.