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 17.3.360.12 - SPECIAL AUDIT
Universal Citation: 17 NM Admin Code 17.3.360.12
Current through Register Vol. 35, No. 18, September 24, 2024
A special audit or examination may be conducted at the Commission's discretion pursuant to NMSA 1978 Section 62-6-17, on a case-by-case basis. A special audit or examination shall not be subject to the notice provisions of 360.6 [17.3.360.11 NMAC]. The scope of the special audit shall be identified and provided to the utility at the beginning of the audit.
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