OSA Ref No. 6171
Re: Authorization to Release 2023 Village of Taos Ski Valley Audit Report
The Office of the State Auditor (OSA) received the audit report for your agency on 10/20/2023. The OSA has completed the review of the audit report required by Section 12-6-14(B) NMSA 1978 and any applicable provisions of the Audit Rule. This letter is your authorization to make the final payment to the Independent Public Accountant (IPA) who contracted with your agency to perform the financial and compliance audit. In accordance with the audit contract, the IPA is required to deliver to the agency the number of copies of the report specified in the contract.
Pursuant to Section 12-6-5 NMSA 1978, the audit report does not become a public record until five days after the date of this release letter, unless your agency has already submitted a written waiver to the OSA. Once the five-day period has expired, or upon the OSA’s receipt of a written waiver:
- the OSA will send the report to the Department of Finance and Administration, the Legislative Finance Committee and other relevant oversight agencies;
- the OSA will post the report on its public website; and
- the agency and the IPA shall arrange for the IPA to present the report to the governing authority of the agency, per the Audit Rule, at a meeting held in accordance with the Open Meetings Act, if applicable.
The IPA’s findings and comments are included in the audit report on page 82-83. It is ultimately the responsibility of the governing authority of the agency to take corrective action on all findings and comments.
Sincerely,
Joseph M. Maestas, P.E.
State Auditor
cc. Southwest Accounting Solutions
