After any audit or examination undertaken pursuant to Rule 360 [17.3.360 NMAC] is concluded, a copy of the final audit report will be provided to the utility within five (5) days of the completion of the report. The utility will be given thirty (30) days to respond to the report in writing. After expiration of the thirty (30) day period, the audit report will be placed in the audit files at the Commission with the response, if any, from the utility. For good cause in accordance with NMPSC Rule 110.2 [17.1.2 NMAC], the utility may file a written request for a protective order protecting the report and response and all supporting documentation, if any.
N.M. Admin. Code § 17.3.360.14