LAS CRUCES – Doña Ana County says it is reviewing the findings and recommendations of a recently completed special audit, calling the process an opportunity to strengthen county operations, improve coordination and continue work already underway across departments and elected offices.
The county issued a statement May 26 saying leadership and departments have spent recent months reviewing internal processes, improving communication and identifying ways to better support employees and serve the public. County officials said the audit identified areas needing continued attention, while also noting that several improvement efforts had begun before the audit was completed.
The special audit involved Doña Ana County and the Doña Ana County Sheriff’s Office. It followed months of public discussion over county operations, sheriff’s office procedures and communication between county officials, administrative leadership and staff.
The New Mexico Office of the State Auditor designated the county for a special audit in April 2025. According to reporting at the time, the State Auditor’s Office had received correspondence from Sheriff Kim Stewart dated March 13, 2025, and correspondence from the county manager dated March 31, 2025. Those letters raised allegations that elected officials and public officers may not have followed certain state laws, county ordinances, rules, regulations, policies or procedures. The allegations also pointed to a possible breakdown in communication and cooperation among elected county officials, county administrative leadership and county staff.
The State Auditor’s designation letter, as reported by KVIA, said the allegations “allude to a concerning pattern of potential waste and abuse of public funds and resources by the County and could expose the County to potential legal risk.” The letter also said that special audits involving public resources and public funds should be conducted in the public’s view and with the public interest in mind.
The background to the audit included a dispute involving the commissioning of newly hired sheriff’s deputies. KFOX reported in March 2025 that county leaders were moving forward with an external audit of the sheriff’s office following a disagreement between Sheriff Stewart and county officials over newly hired deputies receiving law enforcement authority. According to that report, the county had obtained a court order intended to compel the sheriff to grant law enforcement authority to those new deputies. Sheriff Stewart reportedly said she could not decommission existing deputies to accommodate the new hires.
KRWG reported that, during a March 2025 Board of County Commissioners meeting, County Attorney Cari Neill told commissioners that Sheriff Stewart had filed a statement with the county clerk and the court saying she had commissioned the officers. Neill said the court found the statement sufficient and dismissed the writ action. Neill also told commissioners there were still issues and questions related to sheriff’s office staffing and procedures for qualifying cadets for the academy.
At that same meeting, KRWG reported that commissioners heard from Internal Auditor Ernest Budden about possible audit types, objectives, scope and audit firm qualifications. The Board of County Commissioners then voted unanimously to move forward with the matter.
In April 2025, State Auditor Joseph Maestas issued the designation for a special audit under the authority of the New Mexico Office of the State Auditor. The designation called for the matter to be reviewed under the auspices of that office to assess county compliance with applicable laws, regulations, policies and procedures.
Doña Ana County’s May 26 statement did not characterize the audit as a finding of wrongdoing. Instead, the county emphasized transparency, accountability, professionalism and continued improvement.
“This audit provides valuable insight and an important opportunity for growth,” Manuel Sanchez, chair of the Board of County Commissioners, said in the county’s release. “While many improvements were already underway before the completion of this report, we do recognize there is more work ahead. The Board of County Commissioners and County leadership are committed to continued improvement to support the health, well-being and trust of the people we serve.”
County officials also thanked employees across departments and elected offices who participated in the audit process, saying many staff members dedicated significant time to providing information for the review.
The county said it is carefully reviewing the report and recommendations and will continue working collaboratively to address findings and strengthen systems that support employees and residents. Residents who want to comment on the audit may email input@donaana.gov.
The county’s public statement included a link to the completed special audit through the New Mexico Office of the State Auditor’s OSA-Connect system. As of this writing, the audit detail page was publicly reachable, but the full report file was not viewable through the available search result used for this story.
By John Krehbiel – Bravo Mic Communications – john@bravomic.com
Sources
Doña Ana County: “County commits to transparency and continued improvement following Special Audit,” May 26, 2026.
https://www.donaana.gov/news_detail_T7_R116.php
County release confirms the audit was recently completed, says the county is reviewing the report and recommendations, includes Board Chair Manuel Sanchez’s statement, and provides the public comment email. (Dona Ana County)
New Mexico Office of the State Auditor / OSA-Connect audit report detail page.
https://osaconnect.osa.nm.gov/auditReportSearchDetail.html?id=00517fe0-ea53-4545-a45c-cd182fabe7ba
This is the audit report detail page linked from Doña Ana County’s release. The page shows a final report link area, but the search-accessible text did not display the full report contents. (OSA Connect)
KVIA: “State auditor opens Special Audit of Doña Ana County, Sheriff’s Office,” April 22, 2025.
https://kvia.com/news/new-mexico/2025/04/22/state-auditor-opens-special-audit-of-dona-ana-county-sheriffs-office/
KVIA reported the April 14, 2025 State Auditor designation, the correspondence dates, the general allegations, and statements from State Auditor Joseph Maestas’ letter. (KVIA)
KFOX14/CBS4: “Doña Ana County to audit sheriff’s office amid deputy dispute,” March 12, 2025.
https://kfoxtv.com/news/local/doa-ana-county-to-audit-sheriffs-office-amid-deputy-dispute
KFOX reported the county’s decision to pursue an external audit, the dispute over commissioning new deputies, and the approval of up to $75,000 for the audit. (KFOX)
KRWG Public Media: “Doña Ana BOCC vote on how to move forward in DASO audit,” March 11, 2025.
https://www.krwg.org/krwg-news/2025-03-11/dona-ana-bocc-vote-on-how-to-move-forward-in-daso-audit
KRWG reported the Board of County Commissioners discussion, the writ of mandamus update, the county attorney’s comments, and the board’s unanimous vote to move forward. (krwg.org)