2019 New Mexico Statutes
Chapter 6 - Public Finances
Article 5 - Financial Control
Section 6-5-1 - Definitions.

As used in Chapter 6, Article 5 NMSA 1978:

A. "division" means the financial control division of the department of finance and administration;

B. "central accounting system" means the accounting system used by the division to process and record payments, deposits and other financial transactions for state agencies and departments;

C. "electronic" means electric, digital, magnetic, optical, electronic or similar media;

D. "local public body" means any political subdivision of the state that expends public money from whatever source derived, including counties, county institutions, boards, bureaus or commissions; incorporated cities, towns or villages; drainage, conservancy, irrigation or other districts; charitable institutions for which appropriations are made by the legislature; and every office or officer of any of the above;

E. "model accounting practices" means the accounting methods and procedures used by the state;

F. "processing document" means a form, including supporting documents, submitted by a state agency to the division that will be used by the division to record a financial transaction or make payment;

G. "state agency" means any department, institution, board, bureau, commission, district or committee of the government of the state and means every office or officer of any of the above; and

H. "statewide accounting system network" means the central accounting system, the central payroll system, the central treasury system and all other financial accounting systems operated by state agencies as one system through manual or automated interfaces.

History: 1953 Comp., § 11-2-63, enacted by Laws 1957, ch. 252, § 1; 2003, ch. 273, § 1.

The 2003 amendment, effective July 1, 2003, rewrote the section by adding the introductory paragraph and Subsections A to C and E to H and adding the Subsection D and G designations.

DFA control over expenditures. — The articles on financial control (6-5-1 NMSA 1978 et seq.) and local government finances (6-6-1 NMSA 1978 et seq.) make it clear that the legislature intended the department of finance and administration to have significant control over the expenditure of public monies. Joseph E. Montoya & Assocs. v. State, 1985-NMSC-074, 103 N.M. 224, 704 P.2d 1100.

Article constitutional. — Article 5 of Chapter 6 NMSA 1978, which provides for a change in the duties of the state auditor, is constitutional. 1957 Op. Att'y Gen. No. 57-77.

Retiree health care authority. — The retiree health care authority is a "state agency" as defined in this section and is subject to the financial control laws set forth in this article since its enabling legislation does not exempt it from the operation of these laws. 1991 Op. Att'y Gen. No. 91-06.