The Office of the State Auditor (OSA) issues this Risk Advisory to alert state and local governments and school districts throughout the State of New Mexico of risks related to the management of travel expenditures. The objective of this advisory is to provide these agencies and entities with guidance and best practices in an effort to combat the risks associated with travel practices and misuse. The OSA advises reviewing existing internal controls and strengthening or developing procedures to aid in the prevention and detection of travel related expenditure, by employees and officials (elected or appointed) concerning threats that may lead to waste, fraud, and abuse.
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