New Mexico Department of Finance and Administration
“6-6-1. DEFINITIONS.--“Local public body" means every political subdivision of the state which expends public money from whatever source derived, including but not limited to any county, incorporated municipality, or special districts, and land grants registered with the New Mexico secretary of state’s office. Also under the definition are mutual domestic water associations, soil and water conservation districts, water and sanitation districts, watersheds, draws, medical clinics, hospitals, hospitals districts, regional transportation districts, flood control authorities, natural gas associations, public improvement districts, and regional housing authority districts if required by the audit rule. [2.2.3 NMAC-N, 6/1/2008]””
NM Office of the State Auditor
As a "Local Public Body" La Jara Water Users Association reports annually under the Tiered System of the NM Office of the State Auditor. Mutual domestic water consumer associations, land grants, incorporated municipalities and special districts must determine what type of IPA services they need under the law. La Jara Water Users Association reports under the Tiered System with a Tier 4 designation. As such they are required to contract for an Agreed Upon Procedure (AUP) with a qualified accounting firm. The first year a Financial AUP was done was 2010. All completed AUPs are located below.
In 2017 it is expected that the Association will be using both Legislative grant funds and NMFA grant funds. If so the Association will undergo a change in their tier ranking.