Maestas vs. Lawrence, issue by issue

Maestas said, “We need more human resources” for the financial audit division. Lawrence said “Ultimately, the plan is for small government,” and that he would vet everyone in the office.

Maestas said the Doña Ana audit “uncovered widespread dysfunctions throughout the county administration.” Lawrence answered, “I would say absolutely nothing. We’re still in the same boat.”

Asked about local deals like data-center tax breaks and surveillance-camera contracts, Maestas said his authority over the tax breaks “depends on whether public funding is involved.” Surveillance-camera contracts, he said, “fall within my office’s oversight of public spending and procurement.” He didn’t say whether he would audit either. Lawrence said he “would conduct risk-based audits examining contract transparency, fiscal responsibility, conflicts of interest, and measurable public benefits.”

Maestas said credible cases rose from 254 in fiscal 2025 to 452 in fiscal 2026. Lawrence asked, “Does anybody in the state know about that hotline?”

Maestas told the Ledger he has kept “a strict policy of refusing campaign contributions from independent public accounting firms” because his office oversees their audits. He said: “To date, I have not had to recuse myself from any matter.” Lawrence said that if an audit involved a significant donor, he “would disclose the potential conflict and follow applicable ethics laws and procedures,” and would “seek independent ethics guidance or recuse myself” where necessary. Neither named his largest donors; Maestas pointed voters to the state’s campaign finance filings.

Maestas said the office protects whistleblowers “by allowing anonymous reporting and safeguarding complainants’ identities under New Mexico’s Audit Rule, subject only to limited exceptions required by law.” He named no change he would make. Lawrence said he “would establish confidential reporting channels, protect whistleblower identities, investigate allegations impartially, and enforce safeguards against retaliation.” He didn’t say how that would differ from what the office does now.

Lawrence said, “I believe that New Mexico is one of the worst in this country when it comes to fraud, waste and abuse.” Maestas named “a lack of internal controls and the lack of adherence of established policies and procedures” as the most common problem.

In the Albuquerque Journal’s candidate questionnaire, Maestas said he “would support additional consequences for entities that chronically submit late audits, but circumstances matter”. Lawrence said he supports “additional consequences for state and local governments that fail to submit required annual audit reports on time”, with “reasonable consideration for documented circumstances that genuinely prevent timely compliance”.

Asked what most voters don’t know about the office, Maestas said it “doesn’t just look for fraud, waste and abuse.” He said it “also helps identify financial problems before they become bigger and more expensive”, and pointed to the special audit he ordered of Mesalands Community College. Lawrence said audits should be “proactive, risk based, and driven by evidence, not political pressure,” and should make recommendations “that help prevent the same problems from happening again.”