Objective: To assess the risk of financial fraud, waste, or abuse in government as it relates to County of Mora’s (“County”) procurement and contracting practices, expenditures of public funds, and use of public resources. The special audit will also determine whether the involvement of the Board of County Commissioners in the County’s day-to-day operations constitutes undue board interference. The examination is expected to include an in-depth review of financial activities and result in specific recommendations to improve County governance and administrative management. This audit shall be conducted with the Audit Act, Sections 12-6-1 through 12-6-15 NMSA 1978; the Audit Rule 2.2.2 NMAC; and American Institute of Certified Public Accountants (AICPA) Standards for Forensic Accounting Services. The period subject to review is January 1, 2020, through May 1, 2025 (“the Period”). Establish a comprehensive understanding of, and report on, the official and unofficial procurement and contracting processes and procedures utilized by County of Mora during the Period. Identify, assess, examine, and report on the following: All procurements, contracts, payments, disbursements, and payables (e.g. cash, check, ACH, etc.), including supporting documentation made by County of Mora during the period related to: Development and construction of the County of Mora Complex, including the Sheriff’s Office and the County of Mora Recreation/Community Center.
