New Mexico Administrative Code
Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES
Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS
Part 360 - PROCEDURES FOR THE AUDIT AND EXAMINATION OF UTILITY BOOKS AND RECORDS OF ACCOUNTS
Section 17.3.360.10 - SCOPE OF AUDIT OR EXAMINATION
Universal Citation: 17 NM Admin Code 17.3.360.10
Current through Register Vol. 35, No. 18, September 24, 2024
The scope of any routine audit or examination of the records of a utility shall be determined consistent with Commission authority on a case-by-case basis, provided that the scope of the audit or examination shall be clearly identified and submitted to the utility at the time of notice of the audit or examination. The scope of a special audit shall be determined according to the provisions of Rule 360.7 [17.3.360.12 NMAC].
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