A special audit or examination may be conducted at the Commission's discretion pursuant to NMSA 1978 Section 62-6-17, on a case-by-case basis. A special audit or examination shall not be subject to the notice provisions of 360.6 [17.3.360.11 NMAC]. The scope of the special audit shall be identified and provided to the utility at the beginning of the audit.
N.M. Admin. Code § 17.3.360.12