Submission of Timely Audits and Fighting Fraud, Waste and Abuse

Total Page:16

File Type:pdf, Size:1020Kb

Submission of Timely Audits and Fighting Fraud, Waste and Abuse New Mexico Office of the State Auditor Improving Accountability: Submission of Timely Audits and Fighting Fraud, Waste and Abuse An Update from the State Auditor NM City Management Association Conference – December 4, 2013 Hector H. Balderas State Auditor New Mexico State Auditor Tier Reporting 2013 Agenda Submission of Timely Audits . Requirements Under State Law and Regulation . Causes of Late Audits . Penalties for Late Audits . The Audit Act’s Tiered System of Financial Reporting Fighting Financial Fraud, Waste and Abuse in Government . Examples of Fraud, Waste and Abuse . Recognizing Fraud . Fraud Prevention and Detection New Mexico State Auditor Tier Reporting 2013 Submission of Timely Audits New Mexico State Auditor Tier Reporting 2013 What does the law require? If you are a state agency or a political subdivision of the state that receives or expends public money (this includes capital outlay funds), you must account for that public money on a daily basis and report on an annual basis. Under the Audit Act, this accounting may take the form of an “audit,” “tiered system certification, or “tiered system engagement.” State law also requires that the government agency bear the cost of an audit or tiered system engagement. The Audit Act requires the State Auditor to oversee these audits, tiered system certifications and tiered system engagements. New Mexico State Auditor Tier Reporting 2013 What does the law require? The State Auditor issues rules (the “Audit Rule”) which outline the specific requirements for an audit or tiered system engagement. The Audit Rule (2.2.2.NMAC) is updated annually to reflect significant changes in auditing, accounting and financial reporting standards, and related laws, regulations and State Auditor policies and procedures. The Audit Rule also contains implementing regulations relating to the contracting process, report review and submission requirements, and the performance of special audits and investigations. New Mexico State Auditor Tier Reporting 2013 What does the law require? Reasonable costs of all audits and tiered system engagements shall be borne by the agency audited. The State Auditor shall cause a complete written report to be made of each annual or special audit and examination conducted. Each report shall set out in detail any violation of law or good accounting practices found by the audit or examination. New Mexico State Auditor Tier Reporting 2013 What does the law require? The Audit Rule specifies the annual due dates for reports required by the Audit Act. Municipalities are due December 1 each year. Reports become public five days after they are officially released by the State Auditor. The agency may waive the five-day period by providing a written waiver to the OSA. The State Auditor shall provide reports of agency audits to the Department of Finance and Administration and the Legislative Finance Committee. New Mexico State Auditor Tier Reporting 2013 Why does the law require it? Government agencies must be accountable to the taxpayers for the use of public money. When government agencies account for the use of public funds: . Fraud risks decrease; . Financial health of an agency is transparent; and . It creates public confidence. Auditors make recommendations that can improve the agency’s protection over the use of public funds. New Mexico State Auditor Tier Reporting 2013 What causes untimely audits? Staff turnover and lack of financial expertise by government agency staff. High audit costs or inability to procure independent auditors. Breakdowns in communication between a government agency and its independent auditor. Lack of awareness of requirements under state law. Negligence or intentional noncompliance. New Mexico State Auditor Tier Reporting 2013 Are there consequences? Failure to account for public funds or timely comply with audit submission requirements can jeopardize a government agency’s ability to receive grants and appropriations. State law and regulations provide certain penalties for failure to submit timely audits. Most of these penalties are tied to some funding stream for the agency. Deficiencies in the agency’s handling of public funds can also impact eligibility. State Auditor has implemented the “at-risk” designation program to encourage compliance. The “tiered system of financial reporting” is a reform that is also intended to encourage compliance. New Mexico State Auditor Tier Reporting 2013 Are there consequences? Some Current Penalties: . Progressive sanctions for school districts and charter schools (Section 22-8-13.1 NMSA 1978); . Potential withholding of allotments and distributions to state agencies, counties, municipalities and higher education institutions (Section 9-6-5.2 NMSA 1978); . Executive Order 2013-006 issued by Governor Susana Martinez (applies to capital outlay for agencies); . Final budget certification withheld by DFA (2.2.3.9 NMAC); . Late audit finding in the agency’s audit report for noncompliance (2.2.2.9(2) NMAC). New Mexico State Auditor Tier Reporting 2013 Section 9-6-5.2 NMSA 1978 (House Bill 411, 2011 Legislative Session) House Bill 411 passed in 2011 legislative session and signed by the Governor. Grants authority to the Secretary of Finance and Administration to direct: . The State Budget Division to temporarily withhold an allotment to a state agency that has failed to submit an audit report required by the Audit Act; . The Secretary of Taxation and Revenue to temporarily withhold distribution of certain tax revenues to a municipality or county that has failed to submit an audit report required by the Audit Act. Became effective July 1, 2012. New Mexico State Auditor Tier Reporting 2013 Section 9-6-5.2 NMSA 1978 (House Bill 411, 2011 Legislative Session) The bill requires the State Auditor to notify the Legislative Finance Committee and the Secretary of Finance and Administration if: . A state agency, municipality or county has failed to submit a required audit report within ninety days of the due date specified by the State Auditor (in the Audit Rule); and . The State Auditor has investigated the matter and attempted to negotiate with the state agency, municipality or county but the state agency, municipality or county has not made satisfactory progress toward compliance with the Audit Act. Allotments or distributions may be withheld if the state agency, municipality or county has not submitted all past-due audit reports or has not otherwise made progress satisfactory to the State Auditor toward compliance with the Audit Act. New Mexico State Auditor Tier Reporting 2013 Executive Order 2013-006 Under Executive Order 2013-006 issued by Governor Susana Martinez, a government agency may be deemed “ineligible” to receive capital outlay funds if: . The agency fails to submit the required reports or certifications under the Audit Act and Audit Rule; or . The agency’s audit report or tiered system engagement report reveals “material weaknesses” or “significant deficiencies.” These funding decisions are made by granting agencies (either federal or state), NOT the State Auditor. Under Executive Order 2013-006 it is the duty of DFA or the state agency making the grant to determine whether material weaknesses or significant deficiencies documented in an entity’s audit report “raise concerns about the grantee’s ability to expend grant funds in accordance with applicable law and account for and safeguard grant funds and assets acquired with grant funds.” New Mexico State Auditor Tier Reporting 2013 Executive Order 2013-006 Executive Order 2013-006 provides the following for “Uniform Funding Criteria” regarding this determination: . The grantee must have remedied the material weaknesses and significant deficiencies to the satisfaction of the State agency making the grant; . The State agency making the grant must have determined that it can impose and has the resources to implement special grant conditions that adequately address those weaknesses and deficiencies; or . The State agency making the grant must have determined that another appropriate entity is able and willing to act as fiscal agent for the grant. The Attorney General recently issued a nonbinding legal opinion that stated the Executive Order violated separation of powers by adding conditions to an agency’s appropriations not intended by the Legislature. New Mexico State Auditor Tier Reporting 2013 State Auditor’s “At-Risk” Designation Program The State Auditor created the “At-Risk” Designation Program to help combat the problem of late audits. The State Auditor designates agencies “at-risk” for failing to submit annual audits in accordance with the Audit Act. Program launched in Sept. 2009. Agencies that fail to submit annual audits are notified of the “at- risk” designation and required to submit written status reports on the audit to the State Auditor by certain deadlines until compliance with the Audit Act is achieved. The OSA updates its “At-Risk” List on a monthly basis and notifies appropriate oversight agencies of the designation. Those agencies include: . Legislative Finance Committee, Department of Finance and Administration, Public Education Department, Attorney General The State Auditor will withdraw the designation once an agency achieves compliance. New Mexico State Auditor Tier Reporting 2013 State Auditor’s “At-Risk” Designation Program The “At-Risk” Designation List updated monthly and posted on the OSA’s website at http://www.osanm.org/government_score_card. Information about government agency
Recommended publications
  • 2017 Final Report on Activities
    Wyoming Government Spending and Efficiency Commission Report to the Governor, Management Council and the Joint Appropriations Committee 2017 Final Report on Activities Prepared by: The members of the Wyoming Government Spending and Efficiency Commission Senator Drew Perkins, Chairman Representative Joe MacGuire Don Claunch Kristi Racines William Schilling Gail Symons November 30, 2017 Section 1. Introduction: During the 2017 General Session, the Wyoming Legislature established the Wyoming Spending and Government Efficiency Commission ("Commission") through the passage of 2017 Senate File 156, 2017 Wyoming Session Laws, Chapter 183 ("Senate File 156"). Pursuant to the legislation, the Commission was comprised of six (6) members: one (1) senator, one (1) representative, and one (1) member of the public appointed by the Legislature's Management Council; two (2) members appointed by the Governor; and one (1) non-voting member appointed by the Chief Justice of the Wyoming Supreme Court. Section 1(d) of the legislation established the Commission's duties as follows: (i) Review the current configuration of the Wyoming state government and the duties and responsibilities of state agencies including identifying any potential areas of overlap and any programs that have accomplished their original objective or have otherwise become obsolete; (ii) Identify current opportunities for increasing efficiency and reducing costs through executive action or legislation; (iii) Identify areas for further study, including a recommendation of specific areas
    [Show full text]
  • XPP-PDF Support Utility
    Daily Tax ReportTM: State Reproduced with permission from Daily Tax Report: State, DTRS, 06/14/2017. Copyright ஽ 2017 by The Bu- reau of National Affairs, Inc. (800-372-1033) http://www.bna.com Tax Policy The Government Accounting Standards Board establishes accounting rules used by state and local governments. In this article, Greg LeRoy of Good Jobs First discusses state and local disclosures under the Board’s new accounting rule. Early Tax Abatement Disclosures Under GASB 77: Incomplete, Mislabeled—and Occasionally Spectacular (CORRECTED) Welfare’ ’’). This is the first time GASB has ever set forth a Statement on any kind of tax expenditure. The 2014 Exposure Draft for what became Statement 77 in 2015 drew almost 300 comments, making it one of GASB’s most heavily-debated proposals ever. Tale of Two Cities: Columbus and Birmingham Emblematic of the two extremes seen so far under Statement 77 are two big cities, each confounding our expectations. Columbus is Ohio’s biggest city and capital of the state that was by years the first to disclose company- BY GREG LEROY specific tax abatement records online—in 1999! Colum- bus is also home to State Auditor David Yost, who As of early June, more than a dozen local govern- fought publicly several years ago with fellow Republi- ments have issued Comprehensive Annual Financial can Gov. John Kasich over his office’s right to audit Ka- Reports (CAFRs) reporting for the first time how much sich’s privatized JobsOhio agency. revenue they lost to economic development tax break Yet when it came to complying with GASB 77, Co- programs.
    [Show full text]
  • OFFICE of the STATE AUDITOR Brian S. Colón, Esq. Financial
    OFFICE OF THE STATE AUDITOR Brian S. Colón, Esq. Financial Statements Year ended June 30, 2019 (with Independent Auditor’s Report Thereon) State of New Mexico Office of the State Auditor Table of Contents Page Official Roster 1 Independent Auditor’s Report 2-4 Management’s Discussion and Analysis 5-15 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position 16 Statement of Activities 17 Fund Financial Statements Balance Sheet – General Fund 18 Reconciliation of the General Fund Balance Sheet to the Statement of Net Position 19 Statement of Revenues, Expenditures, and Changes in Fund Balance – Governmental Fund 20 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of the General Fund to the Statement of Activities 21 Statement of Revenues, Expenditures and Changes in Fund Balance, Budget and Actual – General Fund (Budgetary Basis) 22 Notes to the Financial Statements 23-34 Supplemental Information Combining Balance Sheet – General Fund Accounts 35 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – General Fund Accounts 36 Schedule of Performance Measure Results 37 State of New Mexico Office of the State Auditor Table of Contents – continued Compliance Section Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 38-39 Schedule of Findings and Responses 40 Summary Schedule of Prior Year Audit Findings 41 Exit Conference 42 STATE OF NEW MEXICO OFFICE OF THE STATE AUDITOR Official Roster June 30, 2019 Name Title Brian S. Colón, Esq.
    [Show full text]
  • State of New Mexico OFFICE of the STATE AUDITOR
    Timothy M. Keller Sanjay Bhakta, CPA, CGFM, CFE, CGMA State Auditor Deputy State Auditor State of New Mexico OFFICE OF THE STATE AUDITOR Via Email and U.S. Mail January 4, 2017 M. Jay Mitchell Secretary Department of Homeland Security and Emergency Management PO Box 27111 Santa Fe, New Mexico 87502 Secretary Mitchell: The Office of the State Auditor (“OSA”) reviewed and released the Fiscal Year 2015 financial audit for the Department of Homeland Security and Emergency Management (“Department”). The audit was performed by the independent accounting firm Hinkle + Landers. The audit contains 19 findings with respect to various problems, primarily concerning grant management and financial controls, and a Disclaimer of Opinion, which indicates that the auditor was not able to obtain sufficient appropriate audit evidence to render an opinion on the agency’s financial statements. Additionally, the report indicates little progress was made with respect to the expenditure of executive order appropriations for natural disasters and other emergencies. From a restated ending balance for FY 2014 of $33.9 million, only about $7 million was spent during the FY 2015 fiscal year. When combined with newly authorized emergency funds, this left the Department with over $34 million in unspent funds at the end of the fiscal year from emergencies dating back to 2007. We recognize that because the Department completed this audit one year late, these figures and the areas of concern highlighted in the report may or may not have been addressed as of today. We expect the FY 2016 audit to be completed as soon as possible to provide a more current perspective regarding any corrective actions that Department has taken and any progress that has been made in getting emergency assistance to communities in need in a timely manner.
    [Show full text]
  • New Mexico State University All About Discovery!
    New Mexico State University All About Discovery! Annual Financial Report 2012-2013 Table of Contents Financial Statements and Schedules June 30, 2013 and 2012 Official Roster........................................................................................................................................................................ 1 President’s Letter .................................................................................................................................................................. 2 Report of Independent Auditors ............................................................................................................................................ 3 Financial Statements Management’s Discussion and Analysis ............................................................................................................................... 6 Exhibit A: Statement of Net Position ................................................................................................................................... 17 Exhibit B: Statement of Revenues, Expenses, and Changes in Net Position ...................................................................... 19 Exhibit C: Statement of Cash Flows .................................................................................................................................... 21 Notes to the Financial Statements ...................................................................................................................................... 23 Supplemental
    [Show full text]
  • Lamar State College Port Arthur ANNUAL FINANCIAL REPORT
    Lamar State College Port Arthur Member - The Texas State University System ANNUAL FINANCIAL REPORT FISCAL YEAR 2016 (September 1, 2015 – August 31, 2016) Lamar State College - Port Arthur MEMBER TEXAS STATE UNIVERSITY SYSTEM ."' November 20, 2016 Honorable Greg Abbott, Governor Honorable Glenn Hegar, Texas Comptroller Ursula Parks, Director, Legislative Budget Board Lisa Collier, First Assistant State Auditor Dear Governor Abbott, Mr. Hegar, Ms. Parks, and Ms. Collier: We are pleased to submit the annual financial report of Lamar State College Port Arthur for the year ended August 31, 2016, in compliance with Texas Government Code Annotated, Section 2101.011, and in accordance with the requirements established by the Texas Comptroller of Public Accounts. Due to the statewide requirements embedded in Governmental Accounting Standards Board (GASB) Statement No. 34, Basic Financial Statements — and Management's Discussion and Analysis — for State and Local Governments, the Comptroller of Public Accounts does not require the accompanying annual financial report to comply with all the requirements in this statement. The financial report will be considered for audit by the state auditor as part of the audit of the State of Texas Comprehensive Annual Financial Report (CAFR); therefore, an opinion has not been expressed on the financial statements and related information contained in this report. If you have any questions, please contact Mary Wickland at 409-984-6125. Sincerely, Sygrt Dr. Betty Reynard President MAW BO Box 310 • Port Arthur, leNas 77641-0310 Phone 409-983-4021 • 1-800-477-5872 LAMAR STATE COLLEGE PORT ARTHUR TABLE OF CONTENTS Page Organizational Data…….……………………….…………………………………………………………………………… i Enrollment Data…………..…………………………………………………………………………………………………… ii Proprietary Fund Financial Statements (Primary Statements) Statement of Net Position……………………………………………………………………….....................
    [Show full text]
  • TABLE 4.30 State Comptrollers, 2019
    AUDITORS AND COMPTROLLERS TABLE 4.30 State Comptrollers, 2019 Elected Civil service Legal Method Approval or Length comptrollers or merit basis for of confirmation, of maximum system State Agency or office Name Title office selection if necessary term consecutive terms employee Alabama Office of the State Comptroller Kathleen Baxter State Comptroller S (c) AG (b) . « Alaska Division of Finance Dan BeBartolo Acting Division Director S (d) AG (a) . « Arizona General Accounting Office D. Clark Partridge State Comptroller S (d) AG (b) . Dept. of Finance and Larry Walther Chief Fiscal Officer, Arkansas Administration Director S G . (a) . Office of the State Auditor Andrea Lea State Auditor Office of the State Controller Betty Yee (D) State Controller California C E . 4 yrs. 2 terms . Department of Finance Todd Jerue Chief Operating Officer Department of Personnel and Colorado Bob Jaros State Controller S (d) AG (o) . « Administration Connecticut Office of the Comptroller Kevin P. Lembo (D) Comptroller C E . 4 yrs. unlimited . Director, Division of Delaware Dept. of Finance Jane Cole S G AL (a) . Accounting Florida Dept. of Financial Services Jimmy Patronis Chief Financial Officer C,S E . 4 yrs. 2 terms . State Accounting Georgia State Accounting Office Alan Skelton S G . (a) . Officer Dept. of Accounting and General Hawaii Curt Otaguro State Comptroller S G AS 4 yrs. Services Idaho Office of State Controller Brandon Woolf State Controller C E . 4 yrs. 2 terms . Illinois Office of the State Comptroller Susana Mendoza (D) State Comptroller C E . 4 yrs. unlimited . Indiana Office of the Auditor of State Tera Klutz Auditor of State C E .
    [Show full text]
  • Financial Statements and Report of Independent Certified Public Accountants
    STATE OF NEW MEXICO OFFICE OF THE STATE TREASURER FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS June 30, 2019 CERTIFIED PUBLCERITIFC AIEDCCOUN PUBLTAICN ATSCC |OUN CONSUTANTLTSAN | TCSONSULTANTS C O N T E N T S Page OFFICIAL ROSTER .............................................................................................................. 1 INDEPENDENT AUDITORS’ REPORT ............................................................................ 2-4 MANAGEMENT’S DISCUSSION AND ANALYSIS (UNAUDITED) ................................ 5-13 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position ............................................................................................... 14 Statement of Activities ..................................................................................................... 15 FUND FINANCIAL STATEMENTS Balance Sheet – Governmental Funds ........................................................................... 16 Reconciliation of the Balance Sheet – Governmental Funds to the Statement of Net Position ............................................................................................... 17 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds ........................................................................... 18 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds to the Statement of Activities ....................................
    [Show full text]
  • ALPINE, TEXAS Financial Report
    SUL ROSS STATE UNIVERSITY A Member of the Texas State University System ALPINE, TEXAS Financial Report For the Year Ended August 31, 2018 UNAUDITED SUL ROSS STATE UNIVERSITY FINANCIAL REPORT For the Year Ended August 31, 2018 SUL ROSS STATE UNIVERSITY MEMBER THE TEXAS STATE UNIVERSITY SYSTEM' ALPINE, TEXAS 79832 Officeof The President (432) 837-8000 PO Box C-100 Fax (432) 837-8334 November 6, 2018 Honorable Greg Abbott, Governor Honorable Glenn Hegar, Texas Comptroller Sarah Keyton, Assistant Director, Legislative Budget Board Lisa Collier, First Assistant State Auditor Ladies and Gentlemen: We are pleased to submit the annual financial reportof the Sul Ross State University for the year ended Aug. 31, 2018, in compliance with Texas Government Code Annotated, Section 2101.011, and in accordance with the requirements established by the Texas Comptroller of Public Accounts. Due to the statewide requirements embedded in Governmental Accounting Standards Board (GASB) 34, the Comptroller of Public Accounts does not require the accompanying annual financial report to comply with all the requirements in this statement. The financial reportwill be considered for audit by the state auditor as partof the audit of the State of Texas ComprehensiveAnnual Financial Report( CAFR); therefore, an opinion has not been expressed on the financial statements and related information contained in this report, If you have any questions, please contact Oscar P. Jimenez at 432-837-8042. John Young may be contacted at 432-837-8180 for questions related to the Schedule of Expenditures of Federal Awards. Sincerely, �� Bill Kibler, Ph.D. President ·A heritage of service. a commitment to quality' UNAUDITED TABLE OF CONTENTS BOARD OF REGENTS TEXAS STATE UNIVERSITY SYSTEM .....................................................................................................................................
    [Show full text]
  • Challenges from New Uses and Demands
    A White Paper by pol State Trust Lands in Transition: Challenges from New Uses and Demands November 2019 State Trust Lands in Transition: Challenges from New Uses and Demands November 2019 PUBLISHED ONLINE: https://headwaterseconomics.org/topic/public-lands/state-trust-lands-new-demands ABOUT HEADWATERS ECONOMICS Headwaters Economics is an independent, nonprofit research group whose mission is to improve community development and land management decisions. AUTHORS Chelsea Liddell, 2019 Public Lands Fellow Mark Haggerty, Researcher and Policy Analyst CONTACT INFORMATION Mark Haggerty | [email protected] | 406-570-5626 P.O. Box 7059 Bozeman, MT 59771 https://headwaterseconomics.org Cover Photo: Tom Lane – High Country News TABLE OF CONTENTS I. EXECUTIVE SUMMARY .................................................................................................................. 1 II. INTRODUCTION ................................................................................................................................ 2 III. ARE STATES MAXIMIZING REVENUE FROM TRADITIONAL ACTIVITIES? ........................ 3 IV. ARE STATES CAPTURING VALUE FROM NEW LAND USES IN PRIVATE MARKETS? ...... 5 Excludable Commercial Uses ............................................................................................................... 5 Nonexcludable Uses ............................................................................................................................. 5 V. WHAT ARE STATES DOING TO PROVIDE FOR PUBLIC VALUES AND
    [Show full text]
  • Petition for Writ of Mandamus
    No. _________ In the Supreme Court of Texas IN RE CHRIS TURNER, IN HIS CAPACITY AS A MEMBER OF THE TEXAS HOUSE OF REPRESENTATIVES AND HIS CAPACITY AS CHAIR OF THE HOUSE DEMOCRATIC CAUCUS; TEXAS AFL-CIO; HOUSE DEMOCRATIC CAUCUS; MEXICAN AMERICAN LEGISLATIVE CAUCUS; TEXAS LEGISLATIVE BLACK CAUCUS; LEGISLATIVE STUDY GROUP; THE FOLLOWING IN THEIR CAPACITIES AS MEMBERS OF THE TEXAS HOUSE OF REPRESENTATIVES: ALMA ALLEN, RAFAEL ANCHÍA, MICHELLE BECKLEY, DIEGO BERNAL, RHETTA BOWERS, JOHN BUCY, ELIZABETH CAMPOS, TERRY CANALES, SHERYL COLE, GARNET COLEMAN, NICOLE COLLIER, PHILIP CORTEZ, JASMINE CROCKETT, YVONNE DAVIS, JOE DESHOTEL, ALEX DOMINGUEZ, HAROLD DUTTON, JR., ART FIERRO, BARBARA GERVIN-HAWKINS, JESSICA GONZÁLEZ, MARY GONZÁLEZ, VIKKI GOODWIN, BOBBY GUERRA, RYAN GUILLEN, ANA HERNANDEZ, GINA HINOJOSA, DONNA HOWARD, CELIA ISRAEL, ANN JOHNSON, JARVIS JOHNSON, JULIE JOHNSON, TRACY KING, OSCAR LONGORIA, RAY LOPEZ, EDDIE LUCIO III, ARMANDO MARTINEZ, TREY MARTINEZ FISCHER, TERRY MEZA, INA MINJAREZ, JOE MOODY, CHRISTINA MORALES, EDDIE MORALES, PENNY MORALES SHAW, SERGIO MUÑOZ, JR., VICTORIA NEAVE, CLAUDIA ORDAZ PEREZ, EVELINA ORTEGA, LEO PACHECO, MARY ANN PEREZ, ANA-MARIA RAMOS, RICHARD RAYMOND, RON REYNOLDS, EDDIE RODRIGUEZ, RAMON ROMERO JR., TONI ROSE, JON ROSENTHAL, CARL SHERMAN, SR., JAMES TALARICO, SHAWN THIERRY, SENFRONIA THOMPSON, JOHN TURNER, HUBERT VO, ARMANDO WALLE, GENE WU, AND ERIN ZWIENER; AND THE FOLLOWING IN THEIR CAPACITIES AS LEGISLATIVE EMPLOYEES: KIMBERLY PAIGE BUFKIN, MICHELLE CASTILLO, RACHEL PIOTRZKOWSKI, AND DONOVON RODRIGUEZ, Relators. ________ On Petition for Writ of Mandamus to Gregory S. Davidson, in his official capacity as Executive Clerk to the Governor; Jose A. Esparza, in his official capacity as Deputy Secretary of State and Acting Secretary of State of the State of Texas; and Glenn Hegar, in his official capacity as Comptroller of Public Accounts of the State of Texas PETITION FOR WRIT OF MANDAMUS Jim Dunnam Chad W.
    [Show full text]
  • State of New Mexico Administrative Office of the Courts Financial Statements
    STATE OF NEW MEXICO ADMINISTRATIVE OFFICE OF THE COURTS FINANCIAL STATEMENTS JUNE 30, 2016 STATE OF NEW MEXICO ADMIINSTRATIVE OFFICE OF THE COURTS TABLE OF CONTENTS INTRODUCTORY SECTION Official Roster ............................................................................................................................................................ 1 FINANCIAL SECTION Independent Auditors Report ........................................................................................................................ 2-4 Management Discussion and Analysis ..................................................................................................... 5-13 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position ........................................................................................................................... 14 Statement of Activities ................................................................................................................................. 15 Fund Financial Statements Balance Sheet ............................................................................................................................................ 16-17 Reconciliation of Governmental Funds Balance Sheet to the Statement of Net Position ............................................................................ 18 Statement of Revenues, Expenditures, and Changes in Fund Balances ......................................................................................................................................
    [Show full text]