As used in the Audit Act:

A. "agency" means:

(1) any department, institution, board, bureau, court, commission, district or committee of the government of the state, including district courts, magistrate or metropolitan courts, district attorneys and charitable institutions for which appropriations are made by the legislature;

(2) any political subdivision of the state, created under either general or special act, that receives or expends public money from whatever source derived, including counties, county institutions, boards, bureaus or commissions; municipalities; drainage, conservancy, irrigation or other special districts; and school districts;

(3) any entity or instrumentality of the state specifically provided for by law, including the New Mexico finance authority, the New Mexico mortgage finance authority and the New Mexico lottery authority; and

(4) every office or officer of any entity listed in Paragraphs (1) through (3) of this subsection; and

B. "local public body" means a mutual domestic water consumers association, a land grant, an incorporated municipality or a special district.

History: 1953 Comp., § 4-31-2, enacted by Laws 1969, ch. 68, § 2; 2003, ch. 273, § 17; 2009, ch. 283, § 2.

The 2009 amendment, effective July 1, 2010, in Paragraph (4) of Subsection A, changed the reference from Subsection A through C to Paragraphs (1) through (3) of Subsection A; and added Subsection B.

The 2003 amendment, effective July 1, 2003, designated the text of the former section as Subsections A, B and D; inserted "or metropolitan" following "district courts, magistrate" in Subsection A; deleted "but not limited to" following "source derived, including" in Subsection B; and added Subsection C.

Water and sanitation districts created pursuant to the Water and Sanitation District Act, 73-21-1 NMSA 1978 et seq., acequias and community ditch associations subject to Section 73-2-1 NMSA 1978, et seq., and associations created pursuant to the Sanitary Projects Act, 3-29-1 NMSA 1978, et seq., are entities subject to audit under the Audit Act. 1990 Op. Att'y Gen. 90-30.

New Mexico municipal self-insurers' fund. — The New Mexico municipal self insurers' fund, formed under the provisions of Section 11-1-3 NMSA 1978, authorizing governing bodies to exercise joint powers, and Article 62, Chapter 3 NMSA 1978, governing municipal insurance, is an "agency," as defined in this section and is, therefore, subject to audit by the state auditor under Section 12-6-3 NMSA 1978. 1987 Op. Att'y Gen. No. 87-65.

A conservancy district is an agency subject to audit by the state auditor. 1989 Op. Att'y Gen. No. 89-07.

The New Mexico Military Institute Foundation, Inc., is not an "agency" and, therefore, is not subject to audit by the state auditor. 1988 Op. Att'y Gen. No. 88-79.