The State of New Mexico's Public Education Department (PED) is requesting proposals for an Independent Public Accountant (IPA) Firm interested in conducting financial and compliance audits of PED, including the Division of Vocational Rehabilitation, for Fiscal Years ending June 30, 2006, 2007 and 2008. Only firms that are qualified and in good standing with the Office of the State Auditor are requested to submit proposals. This audit is required to be performed in accordance with auditing standards generally accepted in the United States of America (GAAP), OMB-Circular A-133, and Requirements for Contracting and Conducting Governmental Audits (2.2.2 NMAC).