44TH LEGISLATURE - STATE OF NEW MEXICO - FIRST SESSION, 1999

RELATING TO AUDITING; ALLOWING THE STATE AUDITOR TO AUDIT ASSOCIATIONS OR ORGANIZATIONS THAT RECEIVE OR EXPEND PUBLIC MONEY.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

Section 1. Section 12-6-2 NMSA 1978 (being Laws 1969, Chapter 68, Section 2) is amended to read:

"12-6-2. DEFINITION.--As used in the Audit Act, "agency" means:

A. 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;

B. every political subdivision of the state, created under either general or special act, [which] that receives or expends public money from whatever source derived, including [but not limited to] counties, county institutions, boards, bureaus or commissions; municipalities; drainage, conservancy, irrigation or other special districts; school districts; and every office or officer of [any of the above] the political subdivision; and

C. New Mexico associations or organizations that receive or expend public money from whatever source derived, including the municipal league, the association of counties, the school administrators association and school boards association."