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Board directs external audit of county sheriff operations; internal auditor to contract external firm with up to $75,000
Summary
After discussion of audit types, the Doña Ana County Commission directed the internal auditor to retain an external firm to audit the sheriff's office; the board authorized up to $75,000 from county reserves and set a selection process with reporting back to the chair and vice chair.
Following a presentation on audit types and scope, the Doña Ana County Board of County Commissioners voted on March 11 to direct the county's internal auditor to retain an external auditing firm to review the county sheriff's office.
Internal Auditor Ernest Budden outlined options for compliance, operational, performance and forensic audits, and described how objectives and scope shape an engagement. "You should set your audit objectives, which is basically what do I want to get out of an external audit?" he told commissioners. Budden advised that the board define objectives and scope so the consulting firm can avoid "audit creep." He described examples including staffing reviews, records access controls, timeliness of processes and best-practice comparisons.
Vice Chair Susana Chaparro moved that the board direct the internal auditor to contract with an external audit firm "to conduct an external audit" of the sheriff's office; the motion included provisions that the internal auditor would lead the contracting process, that the selection would include subject-matter experts, that the internal auditor would report to the BOCC chair and vice chair, and that the budget officer be authorized to allocate up to $75,000 from county reserves to fund the contract. The motion instructed the county manager to sign necessary contract documents and required any award above $75,000 to return to the full board.
Commissioners discussed whether state rules or the New Mexico State Auditor must be notified of a special audit; county legal staff and management advised there is no standing prohibition against a county-initiated external audit of a county division. Assistant County Manager Steven Lopez said the board should perform due diligence to determine whether existing external reviews could be used; several commissioners said they wanted a wide audit scope that could include compliance, operations, finances and forensics if necessary.
After discussion and a public comment on CALEA accreditation (which a commenter noted can document policy compliance but does not substitute for a broader performance or financial review), the board approved the directive. The motion was seconded and the chair announced, "Motion carries. You have your scope."
Why this matters: The sheriff's office is among the county's largest operational divisions. An external audit could examine hiring practices, records and access controls, financial transactions, use-of-force and complaints handling, corrective action practices and whether internal controls meet county and statutory standards.
What's next: The internal auditor will issue an RFP or similar procurement, select a qualified firm under the board's direction, and report status to the BOCC chair and vice chair. The county manager and county attorney said they would assist in legal review and in checking for existing or overlapping audits before contracting.
