All post-1997 participating employers are obligated to cooperate fully with the NMRHCA in providing timely, complete and accurate information regarding employer's employees, retirees and dependents. The NMRHCA has the right to conduct a full audit of all participating employer's with respect to any and all information the NMRHCA deems necessary to administer the NMRHCA plans and programs.
N.M. Admin. Code § 2.81.10.13