New Mexico Statutes Chapter 6. Public Finances § 6-5-1. Definitions

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.