On September 9th the NMAA hosted a workshop on State Financial Reporting for acequias. The workshop was informative and the discussion was lively. Representatives from the Office of the State Auditor and Local Government Division of Department of Finance and Administration (DFA) made presentations to the acequia audience of about 50 people.

All of the acequia attendees at the meeting reported that they keep their records on a calendar year rather than fiscal year ending in June, which many state agencies do. They also expressed concern over the burden of having to fulfill audit requirements when receiving State Capital Outlay money. Since acequias end their fiscal year at the end of the calendar year (December 31st) the deadline for reporting is June 1st. This day is based on the report being due to the state 5 months after the end of the December 31st fiscal year. This is good news for those acequias that have not yet complied.

If you are Tier 3 (expended more than 50% of a capital outlay appropriation during FY2010) you need to print the Agreed Upon Procedures, complete a recommendation letter with three IPAs (Independent Public Accountant) and submit to the Office of the State Auditor. Once approved by the state, the IPA will prepare a report based on a review of the financial records of the acequia. If the
acequia falls into Tier 4 or higher, then the same steps for Tier 3 should be followed. These tiers only require a report following  Agreed Upon Procedures. If an acequia has expenditures over $500,000, then it falls in Tier 7 and requires a full audit. Tier 1 and 2 acequias with expenditures under $10,000 and no capital outlay  money only need to submit a certification letter. In addition, the  NMAA would like to remind acequias that their annual budgets need to be submitted to DFA every year. For more information, contact DFA Deputy Director John Gallegos at (505) 827-8065.

If you have any questions or would like assistance on matters pertaining to state audit requirements please call me at our office (505.995.9644) or email me at organizer@lasacequias.org.

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The New Mexico Acequia Association has over a decade of legislative experience, including passing legislation and advocating for acequia funding. During the 2011 session, the NMAA will be involved mainly in protecting specific budget items including the Acequia and Community Ditch Fund (provides for legal defense in adjudication), acequia education funds (provides for NMAA's Governance Program), and acequia infrastructure funding. We will also be involved to protect the New Mexico Acequia Commission from budget cuts and in government restructuring. 

In terms of legislation, the NMAA is not the lead advocate of any major pieces of legislation. However, we are always award that there may be legislation affecting acequias introduced by others and that we need to be ready to take positions and to speak up at legislative hearings. We will be closely monitoring legislation and providing analysis and policy positions on legislation that is relevant to acequias. During the first week of the session, the Acequia Legislation Tracker will be posted online at www.lasacequias.org

NMAA will be advocating for a simple memorial promoting Local Food for Healthy Communities, along with several other supporters. We would like to use this memorial as an opportunity for more of our leadership (and some of our newer staff members) to learn the legislative process.

Additionally, NMAA will support the Farmer Protection Act to protect farmers from liability in the event of unintentional crossing of genetically engineered seed. To stay abreast of other legislation, please check the website starting the first week of the legislative sessions, which begins on January 18th, 2011.