All Approved Contracts for Fiscal Year 2015 and Total Years Completed by Independent Public Accountant Firm (IPA)

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All Contracts for Fiscal Year 2015 and Total Years Completed by Independent Public Accountant Firm (IPA) Status Group Agency # Agency Name Independent Public Accountant (IPA) # of Years Acequia 13030 Acequia de el Rincon Accounting & Auditing Services, LLC 1 Acequia 13027 Acequia de la Isla Accounting & Auditing Services, LLC 2 Acequia 13177 La Acequia Nueva Accounting & Auditing Services, LLC 1 Acequia 13021 Acequia De Cecilia Assurance Tax Accounting PC 1 Acequia 13176 Sunset Ditch Company De'Aun Willoughby CPA, PC 6 Acequia 13029 Tularosa Community Ditch Corporation James L. Hartogensis, CPA, LLC 2 Acequia 13018 Acequias de Chamisal y Ojito (Acequia de la Savadilla) Macias, Gutierrez & Co., CPAs, PC 1 Acequia 13008 Acequia de la Otra Banda Macias, Gutierrez & Co., CPAs, PC 1 Acequia 13028 Halford Community Ditch Manning Accounting and Consulting Services, LLC 5 Acequia 13033 Rio Costilla Ditch Association Precision Accounting, LLC 1 Component Unit 9010-C Falcon Ridge, LP Boothe, Vassar & Company 4 Component Unit 9010-D Stone Mountain Place, LP Boothe, Vassar & Company 4 Component Unit 5008-A Eddy County Regional Dispatch Authority Johnson, Miller & Company 4 Component Unit 6004-B Albuquerque Bernalillo County Water Utility REDW, LLC 2 Council of Governments Council of Governments Council of Governments Council of Governments 809 Southeastern NM Economic Development Axiom CPA and Business Advisors, LLC 1 803 Eastern Plains Council of Governments Hinkle & Landers, PC 10 803-A Rio Pecos Estates Limited Partnership Hinkle & Landers, PC 4 807 South Central N.M. Council of Governments Hinkle & Landers, PC 12

Council of Governments Council of Governments Council of Governments Council of Governments 806 Northwest N.M. Council of Governments Loftis Group, LLC 2 801 Mid-Region Council of Governments (MRCOG) Moss Adams, LLP 6 821 North Central NM Economic Development Robert J. Rivera, CPA, PC 12 818 Southwest NM Council of Governments Stone, McGee and Co., CPAs 5 Counties 5018 Mora County Accounting & Financial Solutions, LLC 3 Counties 5026 Santa Fe County Axiom CPA and Business Advisors, LLC 3 Counties 5010 Guadalupe County Axiom CPA and Business Advisors, LLC 3 Counties 5032 Valencia County Axiom CPA and Business Advisors, LLC 4 Counties 5012 Hidalgo County Beasley, Mitchell & Co., LLP 1 Counties 5036 NM County Insurance Authority -Multi-Line Pool CliftonLarsonAllen, LLP 5 Counties 5034 N.M. County Insurance Authority-Workers Comp CliftonLarsonAllen, LLP 5 Counties 5015 Los Alamos County CliftonLarsonAllen, LLP 5 Counties 5024 San Miguel County CliftonLarsonAllen, LLP 5 Counties 5031 Union County Fierro & Fierro, PA 3 Counties 5025 County of Sandoval Griego Professional Services, LLC 10 Counties 5027 County of Sierra Harshwal & Company, LLP 11 Counties 5033 Cibola County Harshwal & Company, LLP 1 Counties 5003 Chaves County Heinfeld, Meech & Co., PC 5 Counties 5028 Socorro County Hinkle & Landers, PC 2 Counties 5013 Lea County Johnson, Miller & Company 12 Counties 5008 Eddy County Johnson, Miller & Company 3 Counties 5016 County of Luna Kriegel/Gray/Shaw & Co., PC 5

Counties 5020 Quay County Kubiak, Melton & Associates, LLC 5 Counties 5001 Bernalillo County Moss Adams, LLP 3 Counties 5011 County of Harding R. Kelly McFarland, CPA, PC 1 Counties 5017 McKinley County RPC CPAs + Consultants, LLP 1 Counties 5005 Curry County RPC CPAs + Consultants, LLP 1 Counties 5014 Lincoln County RPC CPAs + Consultants, LLP 1 Counties 5021 Rio Arriba County RPC CPAs + Consultants, LLP 1 Counties 5019 Otero County RPC CPAs + Consultants, LLP 1 Counties 5022 Roosevelt County RPC CPAs + Consultants, LLP 1 Counties 5029 Taos County RPC CPAs + Consultants, LLP 1 Counties 5009 Grant County Stone, McGee and Co., CPAs 11 Counties 5002 Catron County Stone, McGee and Co., CPAs 1 Attorneys 252 Second Judicial Attorney CliftonLarsonAllen, LLP 5 Attorneys 262 Twelfth Judicial Attorney Hinkle & Landers, PC 11 Attorneys 261 Eleventh Judicial Attorney, Division I Hinkle & Landers, PC 9 Attorneys 260 Tenth Judicial Attorney Kubiak, Melton & Associates, LLC 3 Attorneys 265 Eleventh Judicial Attorney, Division II Kubiak, Melton & Associates, LLC 1 Attorneys 253 Third Judicial Attorney Kubiak, Melton & Associates, LLC 3 Attorneys 257 Seventh Judicial Attorney Mackie, Reid & Company, PA 7 Attorneys 258 Eighth Judicial Attorney Robert J. Rivera, CPA, PC 11 Attorneys 264 Administrative Office of the Attorneys Robert J. Rivera, CPA, PC 12 Attorneys 251 First Judicial Attorney Robert J. Rivera, CPA, PC 12 Attorneys 263 Thirteenth Judicial Attorney Robert S. Marquez, CPA 9 Attorneys 259 Ninth Judicial Attorney RPC CPAs + Consultants, LLP 1 Attorneys 255 Fifth Judicial Attorney RPC CPAs + Consultants, LLP 1

Attorneys 254 Fourth Judicial Attorney Zlotnick, Laws & Sandoval, PC 12 Attorneys 256 Sixth Judicial Attorney Zlotnick, Laws & Sandoval, PC 1 Courts 231 First Judicial Court Accounting & Auditing Services, LLC 3 Courts 241 Eleventh Judicial Court Accounting & Financial Solutions, LLC 3 Courts 237 Seventh Judicial Court Griego Professional Services, LLC 9 Courts 243 Thirteenth Judicial Court Hinkle & Landers, PC 9 Courts 233 Third Judicial Court Hinkle & Landers, PC 1 Courts 236 Sixth Judicial Court Hinkle & Landers, PC 3 Courts 238 Eighth Judicial Court Joseph M. Salazar, CPA 9 Courts 242 Twelfth Judicial Court Kriegel/Gray/Shaw & Co., PC 4 Courts 240 Tenth Judicial Court Kubiak, Melton & Associates, LLC 7 Courts 244 Bernalillo County Metropolitan Court Moss Adams, LLP 11 Courts 232 Second Judicial Court Ricci & Company, LLC 1 Courts 239 Ninth Judicial Court Zlotnick, Laws & Sandoval, PC 4 Courts 234 Fourth Judicial Court Zlotnick, Laws & Sandoval, PC 11 Courts 235 Fifth Judicial Court Zlotnick, Laws & Sandoval, PC 6 Higher Education 957 New Mexico Highlands University Atkinson & Co., Ltd. 7 Higher Education 959 New Mexico Institute of Mining & Technology Atkinson & Co., Ltd. 4 Higher Education 966 Central New Mexico Community College Axiom CPA and Business Advisors, LLC 1 Higher Education 961 New Mexico Military Institute Axiom CPA and Business Advisors, LLC 1 Higher Education 962-A Western New Mexico University Foundation Clifford, Ross & Cooper, LLC 9 Higher Education 980 Clovis Community College Jaramillo Accounting Group, LLC 2 Higher Education 963 Northern New Mexico College Jaramillo Accounting Group, LLC 1 Higher Education 969 University of New Mexico KPMG, LLP 4 Higher Education 953 New Mexico State University KPMG, LLP 1

Higher Education 965 NM School for the Blind & Visually Impaired Kriegel/Gray/Shaw & Co., PC 6 Higher Education 962 Western New Mexico University MP Group, Inc. 3 Higher Education 975 Santa Fe Community College RPC CPAs + Consultants, LLP 1 Higher Education 955 Eastern New Mexico University RPC CPAs + Consultants, LLP 1 Higher Education 972 Mesalands Community College Woodard, Cowen & Co. 12 Hospitals 2098 Sierra Vista Hospital Dingus, Zarecor & Associates, PLLC 11 Hospitals 5010-A Guadalupe County Hospital Dingus, Zarecor & Associates, PLLC 3 Hospitals 2030 Eunice Special Hospital Johnson, Miller & Company 12 Hospitals 2020 De Baca Family Practice Clinic JW Anderson & Associates, PC 11 Hospitals 2045 Nor-Lea Hospital Moss Adams, LLP 9 Hospitals 2084 Roosevelt General Hospital REDW, LLC 1 Hospitals 2082 Rehoboth McKinley Christian Health Care Services REDW, LLC 3 Hospitals 2015 South Central Colfax Special Hospital REDW, LLC 8 Hospitals 2040 Gila Regional Medical Center REDW, LLC 7 Hospitals 5033-A Cibola General Hospital Ricci & Company, LLC 1 Hospitals 2094 Jal Hospital RPC CPAs + Consultants, LLP 1 Hospitals 2001 Artesia Special Hospital RPC CPAs + Consultants, LLP 1 Housing Authority 9010-A Montana Senior Village, LLC Boothe, Vassar & Company 4 Housing Authority 9010-B Montana Senior Village II, LP Boothe, Vassar & Company 4 Housing Authority 9010-E Cimmaron II Apartments LP Boothe, Vassar & Company 4 Housing Authority 9010-F Desert Palms Apartments, LP Boothe, Vassar & Company 4 Housing Authority 9010-G Cimmaron, LP Boothe, Vassar & Company 4

Housing Authority 9010-H Robledo Ridge, LP Boothe, Vassar & Company 4 Housing Authority 6134-A Pecos Housing Authority Burt & Company, CPAs, LLC 2 Housing Authority 5028-A El Camino Real Housing Authority Gary E. Gaylord, Ltd 6 Housing Authority 6116-A City of Lovington Housing Authority Harshwal & Company, LLP 1 Housing Authority 6066-A Eunice Housing Authority Harshwal & Company, LLP 2 Housing Authority 9004 Eastern Regional Housing Authority Harshwal & Company, LLP 2 Housing Authority 6028-A Santa Clara Housing Authority Kriegel/Gray/Shaw & Co., PC 1 Housing Authority 6034-A Clayton Housing Authority Kriegel/Gray/Shaw & Co., PC 3 Housing Authority 6120-A Maxwell Housing Authority Kriegel/Gray/Shaw & Co., PC 11 Housing Authority 6184-A Wagon Mound Housing Authority Kriegel/Gray/Shaw & Co., PC 1 Housing Authority 6168-A Springer Housing Authority Kriegel/Gray/Shaw & Co., PC 1 Housing Authority 6140-A Housing Authority of the City of Raton Kriegel/Gray/Shaw & Co., PC 5 Housing Authority 6076-A Gallup Housing Authority Kubiak, Melton & Associates, LLC 1 Housing Authority 6004-A Albuquerque Housing Authority REDW, LLC 1 Housing Authority 6160-A Santa Fe Civic Housing Authority Robert J. Rivera, CPA, PC 2

Housing Authority 9010 Mesilla Valley Public Housing Authority RPC CPAs + Consultants, LLP 1 Housing Authority 6074-A Fort Sumner Housing Authority RPC CPAs + Consultants, LLP 1 Housing Authority 9011 Northern Regional Housing Authority RPC CPAs + Consultants, LLP 1 Housing Authority 6038-A Clovis Housing & Redevelopment RPC CPAs + Consultants, LLP 1 Housing Authority 6176-A Truth or Consequences Housing Authority Stone, McGee and Co., CPAs 8 Housing Authority 9005 Western Regional Housing Authority Stone, McGee and Co., CPAs 10 Land Grant 12020 San Joaquin Del Rio Chama Land Grant Macias, Gutierrez & Co., CPAs, PC 2 MDWCA 3011 Ancones MDWCA Accounting & Auditing Services, LLC 3 MDWCA 3161 El Valle Water Alliance Accounting & Auditing Services, LLC 5 MDWCA 3000 Abiquiu Mutual Domestic Water & Sewer Association Accounting & Auditing Services, LLC 6 MDWCA 3348 Rowe Mutual Domestic Water Consumers Association Accounting & Auditing Services, LLC 7 MDWCA 3282 Ojo Caliente Mutual Domestic Water Consumers Association Accounting & Auditing Services, LLC 2 MDWCA 3281 Northside Acequia Madre de Villanueva Accounting & Auditing Services, LLC 4 MDWCA 3486 El Creston MDWCA Accounting & Auditing Services, LLC 2 MDWCA 3611 Chapelle MDWCA Accounting & Auditing Services, LLC 1 MDWCA 3378 Sangre De Cristo MDWC & MSW Accounting & Auditing Services, LLC 6 MDWCA 3411 Tesuque Mutual Domestic Water Consumers Association Accounting & Auditing Services, LLC 6 MDWCA 3482 Pena Blanca Water & Sanitation Assurance Tax Accounting PC 1 MDWCA 3156 EL Rito Water and Wastewater Association Assurance Tax Accounting PC 6 MDWCA 3085 Chamberino MDWC & SC Beckham & Penner, PC 6 MDWCA 3322 Quemado Mutual Water & Sewer Works Association Beckham & Penner, PC 6

MDWCA 3024 Arenas Valley Water Development Association Carney Foy, CPA 6 MDWCA 3160 El Vadito De Los Cerrillos Mutual Domestic Water Consumers Assoc. Charles Henry, CPA 6 MDWCA 3220 La Union Mutual Domestic Water Consumers Assoc. Clifford, Ross & Cooper, LLC 6 MDWCA 3225 Leasburg Mutual Domestic Water Consumers Association Clifford, Ross & Cooper, LLC 1 MDWCA 3300 Picacho Mutual Domestic Water Consumers Association Clifford, Ross & Cooper, LLC 6 MDWCA 3012 Alto Del Las Flores Mutual Domestic Consumers Water Assoc. Clifford, Ross & Cooper, LLC 1 MDWCA 3375 San Pablo Mutual Domestic Water Consumers Association Clifford, Ross & Cooper, LLC 6 MDWCA 3477 Winterhaven Mutual Domestic Water Consumers Association Clifford, Ross & Cooper, LLC 1 MDWCA 3360 San Antonio Mutual Domestic Water Consumers Association Dan Austin, CPA, PC 6 MDWCA 3394 Southside Mutual Domestic Water Association David Berry, CPA, PC 3 MDWCA 3448 Upper La Plata Mutual Domestic Water Consumers Assoc. David Berry, CPA, PC 4 MDWCA 3610 Flora Vista Mutual Domestic Water Assoc. David Berry, CPA, PC 2 MDWCA 3132 Dona Ana Mutual Domestic Water Consumers Association De'Aun Willoughby CPA, PC 1 MDWCA 3231 Liberty Mutual Domestic Water Consumers Association De'Aun Willoughby CPA, PC 3 MDWCA 3489 Greater Chimayo MDWCA James L. Hartogensis, CPA, LLC 7 MDWCA 3612 Gamerco Water & Sanitation James L. Hartogensis, CPA, LLC 1 MDWCA 3058 Canjilon Mutual Domestic Water Consumers Assoc. and MSWA James L. Hartogensis, CPA, LLC 7 MDWCA 3345 Rosedale Mutual Domestic Water Consumers Association Kriegel/Gray/Shaw & Co., PC 6 MDWCA 3118 Desert Aire MDW & SWA Kriegel/Gray/Shaw & Co., PC 6 MDWCA 3040 Bluewater Acres Domestic Water Consumers Assoc. Kubiak, Melton & Associates, LLC 2 MDWCA 3048 Brazos Mutual Domestic Water Consumers Association Loftis Group, LLC 6 MDWCA 3195 La Cienega Mutual Domestic Water Association Macias, Gutierrez & Co., CPAs, PC 5

MDWCA 3060 Canon Mutual Domestic Water Consumers Association Macias, Gutierrez & Co., CPAs, PC 6 MDWCA 3255 Lumberton Mutual Domestic Water Consumers Association Macias, Gutierrez & Co., CPAs, PC 6 MDWCA 3064 Canoncito @ Apache Canyon Mutual Domestic Water Consumers Assoc. Macias, Gutierrez & Co., CPAs, PC 6 MDWCA 3327 Regina Mutual Domestic Water Consumers Association Macias, Gutierrez & Co., CPAs, PC 6 MDWCA 3001 Agua Fria Community Water System Association Macias, Gutierrez & Co., CPAs, PC 4 MDWCA 3460 Valley Water and Sanitation Manning Accounting and Consulting Services, LLC 3 MDWCA 3298 Pendaries Village Mutual Domestic Water Consumers Association Moss Adams, LLP 3 MDWCA 3193 Jemez Springs Domestic Water Association Porch & Associates, LLC 3 MDWCA 3269 Navajo Dam Domestic Water Consumers R. Shane Chance, CPA, PC 6 MDWCA 3476 White Cliffs Mutual Domestic Water Consumers Assoc. Ricci & Company, LLC 2 MDWCA 3315 Ponderosa Mutual Domestic Water Consumers Association Ricci & Company, LLC 6 MDWCA 3292 Paa-Ko Communities Sewer Association Ricci & Company, LLC 7 MDWCA 3199 La Jara Mutual Domestic Water Consumers Assoc. Ricci & Company, LLC 6 MDWCA 3429 Twin Forks Mutual Domestic Water Consumers Association RPC CPAs + Consultants, LLP 1 MDWCA 3485 Lower Rio Grande Public Water Works Authority RPC CPAs + Consultants, LLP 1 MDWCA 3207 La Luz Mutual Domestic Water Consumers Association RPC CPAs + Consultants, LLP 1 MDWCA 3259 Malaga Mutual Domestic Water Consumers Assoc. RPC CPAs + Consultants, LLP 1 MDWCA 3106 Cottonwood Rural Water Association RPC CPAs + Consultants, LLP 1 MDWCA 3293 Otis Mutual Domestic Water Consumers & Sewage Works Assn. Scott Northam, CPA, PC 1 MDWCA 3171 Garfield Mutual Domestic Water Consumers Association Wanda M. Lucero, CPA 6 MDWCA 3267 Mora Mutual Domestic Water & Sewer Works Association Zlotnick, Laws & Sandoval, PC 1 Municipality 6172 Town of Tatum Accounting & Financial Solutions, LLC 1

Municipality 6016 City of Bloomfield Axiom CPA and Business Advisors, LLC 1 Municipality 6008 City of Aztec Axiom CPA and Business Advisors, LLC 3 Municipality 6030 Village of Chama Axiom CPA and Business Advisors, LLC 1 Municipality 6148 City of Roswell Axiom CPA and Business Advisors, LLC 2 Municipality 6005 Village of Angel Fire Axiom CPA and Business Advisors, LLC 4 Municipality 6110 Village of Los Lunas Axiom CPA and Business Advisors, LLC 4 Municipality 6096 City of Jal Beasley, Mitchell & Co., LLP 1 Municipality 6050 Village of Des Moines Beasley, Mitchell & Co., LLP 1 Municipality 6136 City of Portales Beasley, Mitchell & Co., LLP 1 Municipality 6040 Village of Columbus Beasley, Mitchell & Co., LLP 1 Municipality 6150 Village of Roy Beasley, Mitchell & Co., LLP 1 Municipality 6182 Town of Vaughn Calhoon Accounting & Tax Services 9 Municipality 6188 Village of Williamsburg Charles Henry, CPA 6 Municipality 6114 Village of Loving De'Aun Willoughby CPA, PC 10 Municipality 6082 Town of Hagerman De'Aun Willoughby CPA, PC 9 Municipality 6090 Village of Hope De'Aun Willoughby CPA, PC 9 Municipality 6106 Village of Logan De'Aun Willoughby CPA, PC 10 Municipality 6122 Village of Melrose De'Aun Willoughby CPA, PC 5 Municipality 6024 Town of Carrizozo De'Aun Willoughby CPA, PC 7 Municipality 6094 Town of Hurley Fierro & Fierro, PA 4 Municipality 6032 Village of Cimarron Fierro & Fierro, PA 1 Municipality 6010 City of Bayard Fierro & Fierro, PA 7 Municipality 6028 Village of Santa Clara Gary E. Gaylord, Ltd 7 Municipality 6178 City of Tucumcari Griego Professional Services, LLC 5 Municipality 6006 City of Artesia Griego Professional Services, LLC 2

Municipality 6014 Town of Bernalillo Griego Professional Services, LLC 1 Municipality 6046 Village of Cuba Harshwal & Company, LLP 3 Municipality 6183 Village of Virden Harshwal & Company, LLP 6 Municipality 6189 N.M. Municipal Self Insurers' Fund Heinfeld, Meech & Co., PC 5 Municipality 6153 City of Rio Communities Hinkle & Landers, PC 2 Municipality 6038 City of Clovis Hinkle & Landers, PC 7 Municipality 6044 Village of Corrales Hinkle & Landers, PC 2 Municipality 6108 City of Lordsburg Integrity Accounting & Consulting, LLC 2 Municipality 6124 Town of Mesilla Integrity Accounting & Consulting, LLC 3 Municipality 6098 Village of Jemez Springs Integrity Accounting & Consulting, LLC 3 Municipality 6057 City of Elephant Butte Integrity Accounting & Consulting, LLC 1 Municipality 6058 Village of Encino James L. Hartogensis, CPA, LLC 1 Municipality 6158 Village of San Ysidro Kathleen R. Lane, PC 3 Municipality 6034 Town of Clayton Kriegel/Gray/Shaw & Co., PC 2 Municipality 6084 Village of Hatch Kubiak, Melton & Associates, LLC 2 Municipality 6132 Town of Mountainair Kubiak, Melton & Associates, LLC 1 Municipality 6138 Village of Questa Kubiak, Melton & Associates, LLC 3 Municipality 6184 Village of Wagon Mound Kubiak, Melton & Associates, LLC 2 Municipality 6076 City of Gallup Kubiak, Melton & Associates, LLC 1 Municipality 6164 Town of Silver City Kubiak, Melton & Associates, LLC 1 Municipality 6068 City of Farmington Moss Adams, LLP 5 Municipality 6102 City of Las Cruces Moss Adams, LLP 4 Municipality 6004 City of Albuquerque Moss Adams, LLP 2 Municipality 6166 City of Socorro Pattillo, Brown & Hill, LLP 12 Municipality 6175 Village of Tijeras Pattillo, Brown & Hill, LLP 4

Municipality 6064 EMW Gas Association Pattillo, Brown & Hill, LLP 0 Municipality 6126 Village of Milan Porch & Associates, LLC 1 Municipality 6112 Village of Los Ranchos de Albuquerque Porch & Associates, LLC 2 Municipality 6020 Village of Capitan Porch & Associates, LLC 11 Municipality 6018 Village of Bosque Farms Porch & Associates, LLC 11 Municipality 6186 Village of Willard Porch & Associates, LLC 2 Municipality 6062 Town of Estancia Precision Accounting, LLC 1 Municipality 6128 City of Moriarty Precision Accounting, LLC 3 Municipality 6144 Town of Red River Precision Accounting, LLC 9 Municipality 6120 Village of Maxwell Precision Accounting, LLC 3 Municipality 6055 Village of Eagle Nest Precision Accounting, LLC 1 Municipality 6171 Village of Taos Ski Valley Precision Accounting, LLC 3 Municipality 6134 Village of Pecos Ricci & Company, LLC 9 Municipality 6080 City of Grants Ricci & Company, LLC 1 Municipality 6039 Town of Cochiti Lake Ricci & Company, LLC 6 Municipality 6078 Village of Grady Rice & Associates, CPA 6 Municipality 6162 City of Santa Rosa Rice & Associates, CPA 2 Municipality 6026 Village of Causey Rice & Associates, CPA 5 Municipality 6146 Village of Reserve Rice & Associates, CPA 3 Municipality 6042 Village of Corona Rice & Associates, CPA 10 Municipality 6168 Town of Springer Rice & Associates, CPA 1 Municipality 6135 Town of Peralta Rice & Associates, CPA 1 Municipality 6092 Village of House Ronny Fouts, CPA 11 Municipality 6086 City of Hobbs RPC CPAs + Consultants, LLP 1 Municipality 6066 City of Eunice RPC CPAs + Consultants, LLP 1

Municipality 6074 Village of Fort Sumner RPC CPAs + Consultants, LLP 1 Municipality 6116 City of Lovington RPC CPAs + Consultants, LLP 1 Municipality 6160 City of Santa Fe RPC CPAs + Consultants, LLP 1 Municipality 6060 City of Espanola RPC CPAs + Consultants, LLP 1 Municipality 6012 City of Belen RPC CPAs + Consultants, LLP 1 Municipality 6052 Town of Dexter RPC CPAs + Consultants, LLP 1 Municipality 6007 City of Anthony RPC CPAs + Consultants, LLP 1 Municipality 6170 Town of Taos RPC CPAs + Consultants, LLP 1 Municipality 6169 City of Sunland Park RPC CPAs + Consultants, LLP 1 Municipality 6140 City of Raton RPC CPAs + Consultants, LLP 1 Municipality 6002 City of Alamogordo RPC CPAs + Consultants, LLP 1 Municipality 6104 City of Las Vegas RPC CPAs + Consultants, LLP 1 Municipality 6174 City of Texico Sandra Rush, CPA, PC 3 Municipality 6081 Village of Grenville Sandra Rush, CPA, PC 5 Municipality 6156 Village of San Jon Sandra Rush, CPA, PC 2 Municipality 6056 Town of Elida Sandra Rush, CPA, PC 3 Municipality 6022 City of Carlsbad Strickler & Prieto, LLP 2 Municipality 6093 Town of Edgewood Watts CPA, P.C. 3 Municipality 6054 Village of Dora Woodard, Cowen & Co. 4 Municipality 6130 Village of Mosquero Woodard, Cowen & Co. 1 Municipality 6070 Village of Floyd Woodard, Cowen & Co. 1 Public Improvement 10000 Cabezon Public Improvement Axiom CPA and Business Advisors, LLC 2

Public Improvement Public Improvement Public Improvement Public Improvement Public Improvement Public Improvement Public Improvement Public Improvement Public Improvement Public Improvement 10004 Mariposa East Public Improvement Axiom CPA and Business Advisors, LLC 2 10007 Angel Fire Public Improvement 2007-1 Beasley, Mitchell & Co., LLP 1 10008 Ute Lake Ranch Public Improvement No. 2 CliftonLarsonAllen, LLP 6 10012 Lower Petroglyphs Public Improvement Moss Adams, LLP 1 10002 Montecito Estates Public Improvement Moss Adams, LLP 8 10005 Ventana West Public Improvement Moss Adams, LLP 12 10006 The Trails Public Improvement Moss Adams, LLP 7 10010 Volterra Public Improvement Moss Adams, LLP 2 10009 Mesa Del Sol Public Improvement Moss Adams, LLP 3 10011 Boulders Public Improvement Moss Adams, LLP 2 REC 7094 Central Region Educational Cooperative REC #5 Accounting & Financial Solutions, LLC 2 REC 7130 Regional Education Cooperative VII De'Aun Willoughby CPA, PC 7 REC 7115 Northeast Regional Education Cooperative De'Aun Willoughby CPA, PC 8

REC 7096 Region IX Education Cooperative - REC #9 Fierro & Fierro, PA 3 REC 7098 Cooperative Educational Services Kathleen R. Lane, PC 3 REC 7099 Northwest Regional Education Cooperative Manning Accounting and Consulting Services, LLC 3 REC 7092 High Plains Regional Education Cooperative #3 Precision Accounting, LLC 3 REC 7135 Pecos Valley Regional Education Cooperative #8 RPC CPAs + Consultants, LLP 1 REC 7145 Southwest Regional Education Center Stone, McGee and Co., CPAs 6 REC 7125 Regional Education Cooperative #6 Woodard, Cowen & Co. 7 School 7014 Cimarron Municipal Schools Accounting & Financial Solutions, LLC 3 School 7013 Chama Valley Independent Schools Accounting & Financial Solutions, LLC 3 School 7012 Central Consolidated School Accounting & Financial Solutions, LLC 3 School 7020 Cuba Independent Schools Accounting & Financial Solutions, LLC 3 School 7070 Raton Public Schools Accounting & Financial Solutions, LLC 3 School 7031 Farmington Municipal Schools Accounting & Financial Solutions, LLC 1 School 7063 Mesa Vista Consolidated Schools Accounting & Financial Solutions, LLC 3 School 7004 Artesia Public Schools Accounting & Financial Solutions, LLC 1 School 7065 Penasco Independent School Accounting & Financial Solutions, LLC 3 School 7048 Las Vegas City Schools Axiom CPA and Business Advisors, LLC 3 School 7079 Socorro Consolidated Schools Axiom CPA and Business Advisors, LLC 2 School 7053 Los Lunas Schools Axiom CPA and Business Advisors, LLC 3 School 7007 Bernalillo Public Schools Axiom CPA and Business Advisors, LLC 2 School 7032 Floyd Municipal Schools Axiom CPA and Business Advisors, LLC 4 School 7087 Vaughn Municipal Schools Beasley, Mitchell & Co., LLP 1 School 7002 Albuquerque Public Schools CliftonLarsonAllen, LLP 4 School 7041 Hondo Valley Public Schools Dan Austin, CPA, PC 9

School 7054 Loving Municipal Schools De'Aun Willoughby CPA, PC 2 School 7056 Magdalena Municipal Schools De'Aun Willoughby CPA, PC 2 School 7059 Mora Independent Schools De'Aun Willoughby CPA, PC 2 School 7064 Pecos Independent Schools De'Aun Willoughby CPA, PC 12 School 7011 Carrizozo Municipal Schools De'Aun Willoughby CPA, PC 10 School 7023 Dexter Consolidated Schools De'Aun Willoughby CPA, PC 7 School 7077 Santa Rosa Consolidated Schools De'Aun Willoughby CPA, PC 1 School 7080 Springer Municipal Schools De'Aun Willoughby CPA, PC 10 School 7026 Elida Municipal Schools De'Aun Willoughby CPA, PC 5 School 7016 Cloudcroft Municipal Schools De'Aun Willoughby CPA, PC 1 School 7033 Fort Sumner Municipal Schools De'Aun Willoughby CPA, PC 9 School 7044 Jemez Mountain School Griego Professional Services, LLC 1 School 7069 Questa Independent Schools Harshwal & Company, LLP 4 School 7078 Silver Consolidated Schools Harshwal & Company, LLP 1 School 7028 Espanola Public Schools Harshwal & Company, LLP 4 School 7062 Mountainair Public Schools Integrity Accounting & Consulting, LLC 2 School 7022 Des Moines Municipal Schools Jaramillo Accounting Group, LLC 5 School 7017 Clovis Municipal Schools Jaramillo Accounting Group, LLC 2 School 7072 Roswell Independent School Johnson, Miller & Company 5 School 7040 Hobbs Municipal Schools Johnson, Miller & Company 1 School 7055 Lovington Municipal Schools Johnson, Miller & Company 7 School 7088 Wagon Mound Schools Kubiak, Melton & Associates, LLC 1 School 7085 Tucumcari Public Schools Manning Accounting and Consulting Services, LLC School 7089 Zuni Public Schools Manning Accounting and Consulting Services, LLC 2 2

School 7006 Belen Consolidated Schools Manning Accounting and Consulting Services, LLC School 7008 Bloomfield School Manning Accounting and Consulting Services, LLC 2 1 School 7047 Las Cruces Public Schools Moss Adams, LLP 5 School 7086 Tularosa Municipal Schools Precision Accounting, LLC 9 School 7015 Clayton Municipal Schools Precision Accounting, LLC 1 School 7025 Dulce Independent Schools Precision Accounting, LLC 4 School 7050 Logan Municipal Schools Precision Accounting, LLC 9 School 7073 Roy Municipal Schools R. Kelly McFarland, CPA, PC 2 School 7071 Reserve Independent Schools Rice & Associates, CPA 4 School 7061 Mosquero Municipal Schools Rice & Associates, CPA 11 School 7019 Corona Public Schools Rice & Associates, CPA 5 School 7083 Texico Municipal Schools Rice & Associates, CPA 10 School 7058 Melrose Municipal Schools Rice & Associates, CPA 1 School 7067 Portales Municipal Schools RPC CPAs + Consultants, LLP 1 School 7045 Jemez Valley Public Schools RPC CPAs + Consultants, LLP 1 School 7052 Los Alamos Public Schools RPC CPAs + Consultants, LLP 1 School 7034 Gadsden Independent Schools RPC CPAs + Consultants, LLP 1 School 7090 Rio Rancho Public Schools RPC CPAs + Consultants, LLP 1 School 7005 Aztec Municipal Schools RPC CPAs + Consultants, LLP 1 School 7001 Alamogordo Municipal Schools RPC CPAs + Consultants, LLP 1 School 7039 Hatch Valley Public Schools RPC CPAs + Consultants, LLP 1 School 7035 Gallup-McKinley County Schools RPC CPAs + Consultants, LLP 1 School 7037 Grants/Cibola County Schools RPC CPAs + Consultants, LLP 1 School 7046 Lake Arthur Municipal Schools Sandra Rush, CPA, PC 4

School 7075 San Jon Municipal Schools Sandra Rush, CPA, PC 11 School 7042 House Municipal Schools Sandra Rush, CPA, PC 3 School 7003 Animas Public Schools Stone, McGee and Co., CPAs 11 School 7084 Truth or Consequences Municipal Schools Stone, McGee and Co., CPAs 2 School 7018 Cobre Consolidated Schools Stone, McGee and Co., CPAs 6 School 7021 Deming Public Schools Stone, McGee and Co., CPAs 12 School 7068 Quemado Independent School #2 Woodard, Cowen & Co. 10 School 7066 Pojoaque Valley Schools Woodard, Cowen & Co. 2 School 7074 Ruidoso Municipal Schools Woodard, Cowen & Co. 5 School 7029 Estancia Municipal Schools Woodard, Cowen & Co. 11 School 7030 Eunice Public Schools Woodard, Cowen & Co. 10 School 7038 Hagerman Municipal Schools Woodard, Cowen & Co. 5 Soil & Water 8036 San Juan Soil & Water Conservation Accounting & Financial Solutions, LLC 3 Soil & Water 8046 Valencia Soil & Water Conservation Assurance Tax Accounting PC 1 Soil & Water 8002 Caballo Soil & Water Conservation Beasley, Mitchell & Co., LLP 3 Soil & Water 8029 Northeastern Soil & Water Conservation Charles Henry, CPA 9 Soil & Water 8038 Sierra Soil & Water Conservation Dan Austin, CPA, PC 5 Soil & Water 8010 Claunch-Pinto Soil & Water Conservation Dan Austin, CPA, PC 9 Soil & Water 8004 Carlsbad Soil & Water Conservation Dan Austin, CPA, PC 6 Soil & Water 8030 Otero Soil & Water Conservation Dan Austin, CPA, PC 6 Soil & Water 8009 Chaves Soil & Water Conservation De'Aun Willoughby CPA, PC 3 Soil & Water 8042 Tierra Y Montes Soil & Water Conservation De'Aun Willoughby CPA, PC 9 Soil & Water 8033 Roosevelt Soil & Water Conservation De'Aun Willoughby CPA, PC 1 Soil & Water 8007 Ciudad Soil & Water Conservation Fidel A. Bernal, PC 3 Soil & Water 8020 Guadalupe Soil & Water Conservation Griego Professional Services, LLC 1

Soil & Water 8018 Edgewood Soil & Water Conservation Hinkle & Landers, PC 10 Soil & Water 8048 Eastern New Mexico Water Utility Authority Integrity Accounting & Consulting, LLC 1 Soil & Water 8012 Coronado Soil & Water Conservation James L. Hartogensis, CPA, LLC 1 Soil & Water 8016 East Rio Arriba Soil & Water Conservation Joseph M. Salazar, CPA 4 Soil & Water 8043 Upper Chama Soil & Water Conservation Macias, Gutierrez & Co., CPAs, PC 6 Soil & Water 8013 Cuba Soil & Water Conservation Macias, Gutierrez & Co., CPAs, PC 6 Soil & Water 8039 Socorro Soil & Water Conservation Ricci & Company, LLC 5 Soil & Water 8045 Ute Creek Soil & Water Conservation Rice & Associates, CPA 6 Soil & Water 8047 Western Mora Soil & Water Conservation Robert L. Mantz, CPA, PC 9 Soil & Water 8006 Central Curry Soil & Water Conservation Ronny Fouts, CPA 1 Soil & Water 8005 Carrizozo Soil & Water Conservation Ronny Fouts, CPA 5 Soil & Water 8003 Canadian Soil & Water Conservation Sandra Rush, CPA, PC 6 Soil & Water 8025 Lea Soil & Water Conservation Sandra Rush, CPA, PC 1 Soil and Water 8017 East Torrance Soil & Water Conservation Calhoon Accounting & Tax Services 3 Special s 4015 Bloomfield Irrigation Accounting & Financial Solutions, LLC 3 Special s 4090 Yah-ta-hey Water & Sanitation Assurance Tax Accounting PC 6 Special s 4003 Albuquerque Metropolitan Arroyo Flood Control Authority Atkinson & Co., Ltd. 3 Special s 4104 Eddy-Lea Energy Alliance, LLC Axiom CPA and Business Advisors, LLC 4 Special s 4066 Anthony Water and Sanitation Beckham & Penner, PC 10 Special s 4018 Fort Sumner Irrigation Beckham & Penner, PC 9 Special s 4058 Greentree Solid Waste Authority Dan Austin, CPA, PC 11 Special s 4044 Estancia Valley Solid Waste Authority Dan Austin, CPA, PC 1 Special s 4072 Sun Valley Sanitation Dan Austin, CPA, PC 6 Special s 4006 Alpine Village Sanitation Dan Austin, CPA, PC 1 Special s 4021 Hammond Conservancy David Berry, CPA, PC 7

Special s 4030 Pecos Valley Artesian Conservancy De'Aun Willoughby CPA, PC 2 Special s 4060 Pojoaque Valley Irrigation Fidel A. Bernal, PC 6 Special s 4040 Williams Acres Water & Sanitation Fidel A. Bernal, PC 11 Special s 4074 Thoreau Water & Sanitation Fidel A. Bernal, PC 8 Special s 4029 Northwest NM Regional Solid Waste Authority Hinkle & Landers, PC 3 Special s 4026 North Central Regional Transit Hinkle & Landers, PC 8 Special s 4028 North Ranchos de Placitas Water & Sanitation Dist. James L. Hartogensis, CPA, LLC 1 Special s 4033 Ranchos de Placitas Sanitation James L. Hartogensis, CPA, LLC 1 Special s 4001 Lea County Communications Authority Johnson, Miller & Company 5 Special s 4092 Upper Rio Grande Watershed Joseph M. Salazar, CPA 1 Special s 4016 Elephant Butte Irrigation Kriegel/Gray/Shaw & Co., PC 10 Special s 4097 Timberon Water & Sanitation Kriegel/Gray/Shaw & Co., PC 7 Special s 4020 Southwest Solid Waste Authority Kriegel/Gray/Shaw & Co., PC 1 Special s 4017 Bluewater Water & Sanitation Macias, Gutierrez & Co., CPAs, PC 3 Special s 4036 Santa Cruz Irrigation Macias, Gutierrez & Co., CPAs, PC 6 Special s 4102 New Mexico Municipal Energy Acquisition Authority Moss Adams, LLP 1 Special s 4101 Rio Metro Regional Transit Moss Adams, LLP 6 Special s 4095 Eastern Sandoval County Arroyo Flood Control Authority Porch & Associates, LLC 2 Special s 4019 El Prado Water and Sanitation Precision Accounting, LLC 9 Special s 4014 El Valle De Los Ranchos Water & Sanitation Dist. Precision Accounting, LLC 7 Special s 4049 Eastern New Mexico Natural Gas Association, Inc. R. Kelly McFarland, CPA, PC 3 Special s 4027 Middle Rio Grande Conservancy Ricci & Company, LLC 1 Special s 4099 Santa Fe Solid Waste Management Agency RPC CPAs + Consultants, LLP 1 Special s 4013 Eldorado Area Water & Sanitation RPC CPAs + Consultants, LLP 1 Special s 4048 Carlsbad Irrigation RPC CPAs + Consultants, LLP 1

Special s 4096 Southern Sandoval Co. Arroyo Flood Control Authority RPC CPAs + Consultants, LLP 1 Special s 4012 Arch Hurley Conservancy Sandra Rush, CPA, PC 6 Special s 4008 Alto Lakes Water and Sanitation Strickler & Prieto, LLP 8 State Agency 950 New Mexico Higher Education Department Atkinson & Co., Ltd. 6 State Agency 417 NM Border Authority Atkinson & Co., Ltd. 3 State Agency 419 NM Economic Development Department Atkinson & Co., Ltd. 3 State Agency 343 Retiree Health Care Authority Atkinson & Co., Ltd. 11 State Agency 430 Public Regulation Commission Atkinson & Co., Ltd. 5 State Agency 624 Aging and Long-Term Services Department Atkinson & Co., Ltd. 2 State Agency 305 Office of the Attorney General Atkinson & Co., Ltd. 9 State Agency 790 Department of Public Safety Atkinson & Co., Ltd. 4 State Agency 491 Military Base Planning and Support Atkinson & Co., Ltd. 3 State Agency 505 Department of Cultural Affairs Axiom CPA and Business Advisors, LLC 2 State Agency 647 Developmental Disabilities Planning Council Axiom CPA and Business Advisors, LLC 3 State Agency 356 Office of the Governor Axiom CPA and Business Advisors, LLC 2 State Agency 924 Public Education Department Axiom CPA and Business Advisors, LLC 2 State Agency 354 New Mexico Sentencing Commission Barraclough & Associates, PC 1 State Agency 765 Juvenile Public Safety Advisory Board Barraclough & Associates, PC 4 State Agency 378 State Personnel Office Barraclough & Associates, PC 5 State Agency 342 NM Public School Insurance Authority Barraclough & Associates, PC 11 State Agency 521-A Renewable Energy Transmission Authority Barraclough & Associates, PC 6 State Agency 464 Board of Licensure for Professional Engineers and Professional Surveyors Barraclough & Associates, PC 5 State Agency 539 Commissioner of Public Lands Barraclough & Associates, PC 2 State Agency 360 Office of the Lieutenant Governor Burt & Company, CPAs, LLC 6

State Agency 631 NM Department of Workforce Solutions CliftonLarsonAllen, LLP 5 State Agency 341-A Comprehensive Annual Financial Report (CAFR) - DFA CliftonLarsonAllen, LLP 3 State Agency 337 State Investment Council CliftonLarsonAllen, LLP 4 State Agency 516 Department of Game and Fish CliftonLarsonAllen, LLP 5 State Agency 521 Energy, Minerals & Natural Resources Department CliftonLarsonAllen, LLP 5 State Agency 538 NM Intertribal Ceremonial Office CliftonLarsonAllen, LLP 5 State Agency 495 New Mexico Spaceport Authority CliftonLarsonAllen, LLP 5 State Agency 333 Taxation and Revenue Department CliftonLarsonAllen, LLP 2 State Agency 662 Miners' Colfax Medical Center CliftonLarsonAllen, LLP 1 State Agency 665 Department of Health CliftonLarsonAllen, LLP 2 State Agency 667 Environment Department CliftonLarsonAllen, LLP 5 State Agency 690 Children, Youth & Families Department CliftonLarsonAllen, LLP 2 State Agency 805 NM Department of Transportation CliftonLarsonAllen, LLP 2 State Agency 630 Human Services Department CliftonLarsonAllen, LLP 4 State Agency 350 General Services Department CliftonLarsonAllen, LLP 5 State Agency 394 Office of the State Treasurer CliftonLarsonAllen, LLP 5 State Agency 418 Department of Tourism CliftonLarsonAllen, LLP 5 State Agency 366-A Public Employees' Retirement Association Deferred Compensation Plan Eide Bailly, LLP 1 State Agency 780 Crime Victims Reparation Commission Griego Professional Services, LLC 2 State Agency 795 Department of Homeland Security and Emergency Management Hinkle & Landers, PC 3 State Agency 449 Board of Nursing Hinkle & Landers, PC 5 State Agency 210 Judicial Standards Commission Hinkle & Landers, PC 10 State Agency 550 Office of the State Engineer-Interstate Stream Commission Hinkle & Landers, PC 9 State Agency 705 Department of Military Affairs Integrity Accounting & Consulting, LLC 1

State Agency 609 Indian Affairs Department James L. Hartogensis, CPA, LLC 3 State Agency 603 Office on African American Affairs James L. Hartogensis, CPA, LLC 1 State Agency 420 Regulation and Licensing Department Jaramillo Accounting Group, LLC 2 State Agency 112 Legislative Finance Committee Joseph M. Salazar, CPA 3 State Agency 645 Governor's Commission on Disability Joseph M. Salazar, CPA 1 State Agency 760 Adult Parole Board Joseph M. Salazar, CPA 7 State Agency 369 Commission of Public Records - State Records Center and Archives Kubiak, Melton & Associates, LLC 4 State Agency 355 Public Defender Department Macias, Gutierrez & Co., CPAs, PC 9 State Agency 452 NM Hospital Equipment Loan Council Macias, Gutierrez & Co., CPAs, PC 12 State Agency 446 New Mexico Medical Board Macias, Gutierrez & Co., CPAs, PC 9 State Agency 814 New Mexico Mortgage Finance Authority Moss Adams, LLP 1 State Agency 606 Commission for the Blind Moss Adams, LLP 5 State Agency 366 Public Employees' Retirement Association Moss Adams, LLP 4 State Agency 811 New Mexico Lottery Authority Moss Adams, LLP 10 State Agency 352 Educational Retirement Board Moss Adams, LLP 8 State Agency 469 State Racing Commission MP Group, Inc. 1 State Agency 770 Corrections Department Office of the State Auditor 1 State Agency 440 Office of the Superintendent of Insurance Office of the State Auditor 2 State Agency 925 New Mexico Beef Council Precision Accounting, LLC 7 State Agency 341 Department of Finance & Administration REDW, LLC 1 State Agency 949 Education Trust Board of New Mexico REDW, LLC 5 State Agency 385 New Mexico Finance Authority REDW, LLC 5 State Agency 306 State General Fund REDW, LLC 4 State Agency 370 Office of the Secretary of State REDW, LLC 2

State Agency 670 Department of Veterans' Services Ricci & Company, LLC 8 State Agency 508 New Mexico Livestock Board Ricci & Company, LLC 2 State Agency 604 Commission for the Deaf & Hard of Hearing Ricci & Company, LLC 2 State Agency 632 Workers' Compensation Administration Ricci & Company, LLC 6 State Agency 117 Legislative Education Study Committee Robert J. Rivera, CPA, PC 12 State Agency 111 Legislative Council Service, LCS-Building, LCS-Senate, LCS- House Robert J. Rivera, CPA, PC 9 State Agency 605 Martin Luther King, Jr. Commission RPC CPAs + Consultants, LLP 1 State Agency 465 Gaming Control Board RPC CPAs + Consultants, LLP 1 State Agency 940 NM Public School Facilities Authority RPC CPAs + Consultants, LLP 1 State Agency 379 Public Employee Labor Relations Board RPC CPAs + Consultants, LLP 1 State Agency 361 Department of Information Technology RPC CPAs + Consultants, LLP 1 State Agency 131 Legislature, Senate, House, Kitchen Funds Weiner & Company, P.C. 4 State Agency 668 Office of Natural Resources Trustee Zlotnick, Laws & Sandoval, PC 2 State Agency 218 Administrative Office of the Courts Zlotnick, Laws & Sandoval, PC 4 State Agency 404 Board of Examiners for Architects Zlotnick, Laws & Sandoval, PC 6 Tax Increment Development Tax Increment Development Tax Increment Development Workforce Development Board 11000 Mesa Del Sol TIDD 1 Moss Adams, LLP 7 11006 Winrock Town Center TIDD 1 Moss Adams, LLP 3 11007 Winrock Town Center TIDD 2 Moss Adams, LLP 2 1010 Northern Area Local Workforce Development Board Hinkle & Landers, PC 6

543 Workforce Development Board Workforce Development Board Workforce Development Board 1020 Southwestern Area Workforce Development Board Hinkle & Landers, PC 12 1005 Eastern Area Workforce Development Board Hinkle & Landers, PC 5 1001 Workforce Connection of Central New Mexico Moss Adams, LLP 6