New Mexico Code § 12-6-6

Criminal violations
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Immediately upon discovery of any violation of a criminal statute in connection with financial affairs, the state auditor shall report the violation to the proper prosecuting officer and furnish the officer with all data and information in his possession relative to the violation. An agency or independent auditor shall report a violation immediately to the state auditor.
History: 1953 Comp., § 4-31-6, enacted by Laws 1969, ch. 68, § 6; 2003, ch. 273, § 19.
The 2003 amendment, effective July 1, 2003, substituted "An agency or independent auditor shall report a violation immediately" for "Any independent auditor shall report a violation" near the end.

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