All Approved Contracts for Fiscal Year 2017 and Total Years Completed by Independent Public Accountant Firm (IPA)

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All Approved Contracts for Fiscal Year 07 and Total Years Completed by Independent Public Accountant Firm (IPA) The OSA does not maintain a list of all contracts that require rotation. The Audit Rule contains exceptions to the six year rotation rule that may allow a firm to audit an Approval Status Number Agency Name IPA Firm Name Approved 0 Hammond Conservancy District David Berry, CPA, PC Approved 00 City of Bayard Fierro & Fierro, PA Approved 7 Regional Education Cooperative # Woodard, Cowen & Co. Approved 0 El Valle De Los Ranchos Water & Sanitation Dist. Precision Accounting, LLC Approved 7 Seventh Judicial District Attorney Mackie, Reid & Company, PA Approved 70 Lordsburg Municipal Schools Stone, McGee and Co., CPAs Approved 70 Dexter Consolidated Schools De'Aun Willoughby, CPA, PC Approved 0 Tenth Judicial District Court Kubiak Melton & Associates, LLC Approved 08 City of Clovis Hinkle + Landers, PC Approved 9 Paa Ko Communities Sewer Association Ricci & Company, LLC Approved 000 Mesa Del Sol TIDD District Axiom CPA and Business Advisors, LLC Approved 87 Lower Animas Community Ditch Manning Accounting and Consulting Services, LL Approved 00 Northern Area Local Workforce Development Bo Integrity Accounting & Consulting, LLC Approved 08 Brazos Mutual Domestic Water Consumers Assoc Loftis Group, LLC Approved 9 NM School for the Blind & Visually Impaired Cordova CPAs, LLC Approved 0 Commission on the Status of Women CliftonLarsonAllen, LLP Approved 0 San Juan County Axiom CPA and Business Advisors, LLC Approved 00 Village of Angel Fire Axiom CPA and Business Advisors, LLC 9 9 9 9 9 9 9 9 9 9 8 8 8 8 7 7 Tuesday, February 7, 08 Page of

Approved 00 Agua Fria Community Water System Association Macias, Gutierrez & Co., CPAs, PC Approved 0 Village of Los Lunas Axiom CPA and Business Advisors, LLC Approved Tesuque Mutual Domestic Water Consumers Ass Macias, Gutierrez & Co., CPAs, PC Approved Legislature 00/00; Senate 000/0; Weiner & Company, P.C. Approved 80 East Rio Arriba Soil & Water Conservation District Joseph M. Salazar, CPA Approved 0000 Cabezon Public Improvement District Axiom CPA and Business Advisors, LLC Approved 07 Village of Folsom Beasley, Mitchell & Co., LLP Approved 80 A Rio Pecos Estates Limited Partnership Hinkle + Landers, PC Approved 0 Human Services Department CliftonLarsonAllen, LLP Approved 9 Commission of Public Records State Records Ce Kubiak Melton & Associates, LLC Approved 0 Eddy Lea Energy Alliance, LLC Axiom CPA and Business Advisors, LLC Approved 790 Department of Public Safety Atkinson & Co., Ltd. Approved NM Department of Workforce Solutions Moss Adams LLP Approved El Valle Water Alliance Morton Accounting Services, LLC Approved 8 Admin Office of the Courts, Supreme Court, Supr Zlotnick, Laws & Sandoval, PC Approved 8 Upper La Plata Mutual Domestic Water Consume David Berry, CPA, PC Approved 0 City of Las Cruces Moss Adams LLP Approved 808 Sierra Soil & Water Conservation District Beasley, Mitchell & Co., LLP Approved 70 Dulce Independent Schools Precision Accounting, LLC Approved 0 Valencia County Axiom CPA and Business Advisors, LLC Approved 7 State Investment Council CliftonLarsonAllen, LLP Approved 0 Rio Arriba County RPC CPAs + Consultants, LLP Approved 707 Reserve Independent Schools Rice & Associates, CPA Approved 700 Albuquerque Public Schools CliftonLarsonAllen, LLP Tuesday, February 7, 08 Page of

Approved 0 N.M. County Insurance Authority Workers Comp Morton Accounting Services, LLC Approved 9 Ninth Judicial District Court Zlotnick, Laws & Sandoval, PC Approved 0 Village of Dora Woodard, Cowen & Co. Approved 709 Questa Independent Schools Harshwal & Company, LLP Approved 0 Los Alamos County Morton Accounting Services, LLC Approved 99 New Mexico Institute of Mining & Technology Atkinson & Co., Ltd. Approved 708 Espanola Public Schools Harshwal & Company, LLP Approved 09 Town of Hurley Fierro & Fierro, PA Approved 70 Lake Arthur Municipal Schools Sandra Rush, CPA, PC Approved 9 Military Base Planning and Support Atkinson & Co., Ltd. Approved Town of Mesilla Integrity Accounting & Consulting, LLC Approved 0 Town of Elida Sandra Rush, CPA, PC Approved 08 Village of Encino James L. Hartogensis, CPA, LLC Approved 0 Village of Cuba Harshwal & Company, LLP Approved 09 Indian Affairs Department James L. Hartogensis, CPA, LLC Approved 0 Tenth Judicial District Attorney Kubiak Melton & Associates, LLC Approved 709 Region IX Education Cooperative REC #9 Fierro & Fierro, PA Approved 8 City of Moriarty Precision Accounting, LLC Approved 9 Jemez Springs Domestic Water Association Porch & Associates, LLC Approved 8007 Ciudad Soil & Water Conservation District Fidel A. Bernal, PC Approved 9 Southside Mutual Domestic Water Association David Berry, CPA, PC Approved 7099 Northwest Regional Education Cooperative Manning Accounting and Consulting Services, LL Approved 0 Valley Water and Sanitation District Manning Accounting and Consulting Services, LL Approved Village of Ruidoso Axiom CPA and Business Advisors, LLC Tuesday, February 7, 08 Page of

Approved Third Judicial District Attorney Kubiak Melton & Associates, LLC Approved 09 Northwest NM Regional Solid Waste Authority Hinkle + Landers, PC Approved 70 Mesa Vista Consolidated Schools Accounting & Financial Solutions, LLC Approved 0 Union County Fierro & Fierro, PA Approved 00 Town of Lake Arthur Scott Northam, CPA, PC Approved 0 A Clayton Housing Authority Kriegel/Gray/Shaw & Co., PC Approved 9 NM Economic Development Department Atkinson & Co., Ltd. Approved 7 Developmental Disabilities Planning Council Axiom CPA and Business Advisors, LLC Approved 800 Caballo Soil & Water Conservation District Beasley, Mitchell & Co., LLP Approved 709 High Plains Regional Education Cooperative # Precision Accounting, LLC Approved 8 Village of Questa Kubiak Melton & Associates, LLC Approved Legislative Finance Committee Joseph M. Salazar, CPA Approved 7 City of Texico Sandra Rush, CPA, PC Approved 7070 Raton Public Schools Accounting & Financial Solutions, LLC Approved 00 A Guadalupe County Hospital Dingus, Zarecor & Associates, PLLC Approved A Comprehensive Annual Financial Report (CAFR) CliftonLarsonAllen, LLP Approved 80 San Juan Soil & Water Conservation District Accounting & Financial Solutions, LLC Approved Village of Pecos Ricci & Company, LLC Approved 08 Mora County Burt & Company CPAs, LLC Approved Eleventh Judicial District Court RPC CPAs + Consultants, LLP Approved Village of Los Ranchos de Albuquerque Porch & Associates, LLC Approved 8009 Chaves Soil & Water Conservation District De'Aun Willoughby, CPA, PC Approved 70 Central Consolidated School District Accounting & Financial Solutions, LLC Approved 7 NM Border Authority Atkinson & Co., Ltd. Tuesday, February 7, 08 Page of

Approved 00 Pecos Valley Artesian Conservancy District De'Aun Willoughby, CPA, PC Approved 708 Tatum Municipal Schools Woodard, Cowen & Co. Approved 708 Tucumcari Public Schools Manning Accounting and Consulting Services, LL Approved 70 Office of the Secretary of State REDW, LLC Approved City of Santa Rosa Rice & Associates, CPA Approved 80 NM Department of Transportation CliftonLarsonAllen, LLP Approved Taxation and Revenue Department CliftonLarsonAllen, LLP Approved 709 Central Region Educational Cooperative REC # Accounting & Financial Solutions, LLC Approved 00 B Albuquerque Bernalillo County Water Utility REDW, LLC Approved Office of the Governor Axiom CPA and Business Advisors, LLC Approved 8 New Mexico Finance Authority Moss Adams LLP Approved 0009 Mesa Del Sol Public Improvement District Axiom CPA and Business Advisors, LLC Approved 0 Office of the Superintendent of Insurance New Mexico State Auditor's Office Approved 0 Commission for the Deaf & Hard of Hearing Ricci & Company, LLC Approved 8 Village of Willard Porch & Associates, LLC Approved 08 New Mexico Livestock Board Ricci & Company, LLC Approved 707 Clovis Municipal Schools Jaramillo Accounting Group, LLC Approved 0 Flora Vista Mutual Domestic Water Assoc. David Berry, CPA, PC Approved 7 Las Acequias de Placitas James L. Hartogensis, CPA, LLC Approved City of Rio Communities Hinkle + Landers, PC Approved 7089 Zuni Public Schools Manning Accounting and Consulting Services, LL Approved Village of San Jon Sandra Rush, CPA, PC Approved 08 Rehoboth McKinley Christian Health Care Service REDW, LLC Approved 8 Office of Natural Resources Trustee Zlotnick, Laws & Sandoval, PC Tuesday, February 7, 08 Page of

Approved 0 State General Fund REDW, LLC Approved 700 Belen Consolidated Schools Manning Accounting and Consulting Services, LL Approved 0 City of Eunice RPC CPAs + Consultants, LLP Approved 0 City of Raton RPC CPAs + Consultants, LLP Approved 09 Vermejo Conservancy District Charles Henry, CPA Approved 08 City of Lordsburg Integrity Accounting & Consulting, LLC Approved 90 Children, Youth & Families Department CliftonLarsonAllen, LLP Approved A Pecos Housing Authority Burt & Company CPAs, LLC Approved 70 Magdalena Municipal Schools De'Aun Willoughby, CPA, PC Approved 70 House Municipal Schools Sandra Rush, CPA, PC Approved 0 Town of Clayton Kriegel/Gray/Shaw & Co., PC Approved 70 Jal Public Schools De'Aun Willoughby, CPA, PC Approved 700 Cuba Independent Schools Accounting & Financial Solutions, LLC Approved 00 City of Albuquerque Moss Adams LLP Approved 09 Eastern Sandoval County Arroyo Flood Control A Porch & Associates, LLC Approved 80 Northwest N.M. Council of Governments Loftis Group, LLC Approved 980 Clovis Community College Jaramillo Accounting Group, LLC Approved Department of Health CliftonLarsonAllen, LLP Approved 0 A Santa Fe Civic Housing Authority Robert J. Rivera, CPA, PC Approved 89 N.M. Municipal Self Insurers' Fund Heinfeld, Meech & Company Approved 900 Eastern Regional Housing Authority Harshwal & Company, LLP Approved 00 City of Artesia Griego Professional Services, LLC Approved 000 Mariposa East Public Improvement District Axiom CPA and Business Advisors, LLC Approved 780 Crime Victims Reparation Commission Griego Professional Services, LLC Tuesday, February 7, 08 Page of

Approved 7078 Silver Consolidated Schools Stone, McGee and Co., CPAs Approved 8 A Springer Housing Authority Kriegel/Gray/Shaw & Co., PC Approved 07 Middle Rio Grande Conservancy District Ricci & Company, LLC Approved Twelfth Judicial District Court Kriegel/Gray/Shaw & Co., PC Approved 00 Colfax County RPC CPAs + Consultants, LLP Approved 900 Mesilla Valley Public Housing Authority RPC CPAs + Consultants, LLP Approved 0 Office on African American Affairs James L. Hartogensis, CPA, LLC Approved 77 Winterhaven Mutual Domestic Water Consumers Clifford, Ross & Cooper, LLC Approved 0 Estancia Valley Solid Waste Authority Dan Austin, CPA, PC Approved 0 City of Las Vegas RPC CPAs + Consultants, LLP Approved 90 NM Public School Facilities Authority RPC CPAs + Consultants, LLP Approved 7098 Cooperative Educational Services Kathleen R. Lane, P.C. Approved 0 New Mexico Municipal Energy Acquisition Author Moss Adams LLP Approved 08 A Santa Clara Housing Authority Kriegel/Gray/Shaw & Co., PC Approved 007 City of Anthony RPC CPAs + Consultants, LLP Approved 7 Pecos Valley Regional Education Cooperative #8 RPC CPAs + Consultants, LLP Approved 9 Central New Mexico Community College Axiom CPA and Business Advisors, LLC Approved 0 Village of Cimarron Fierro & Fierro, PA Approved 97 San Juan Community College RPC CPAs + Consultants, LLP Approved 8 Village of Magdalena Rice & Associates, CPA Approved Third Judicial District Court Hinkle + Landers, PC Approved 0 Village of Roy Beasley, Mitchell & Co., LLP Approved 00 A Albuquerque Housing Authority REDW, LLC Approved 9 New Mexico Military Institute Axiom CPA and Business Advisors, LLC Tuesday, February 7, 08 Page 7 of

Approved 700 Carlsbad Municipal Schools RPC CPAs + Consultants, LLP Approved Department of Finance & Administration REDW, LLC Approved Leasburg Mutual Domestic Water Consumers Ass Clifford, Ross & Cooper, LLC Approved Dona Ana Mutual Domestic Water Consumers As De'Aun Willoughby, CPA, PC Approved 08 A Clovis Housing & Redevelopment RPC CPAs + Consultants, LLP Approved 700 Hobbs Municipal Schools Johnson, Miller, & Co., CPA's, PC Approved 08 Village of Grenville Sandra Rush, CPA, PC Approved 7087 Vaughn Municipal Schools Beasley, Mitchell & Co., LLP Approved 80 Lea Soil & Water Conservation District Sandra Rush, CPA, PC Approved 7009 Capitan Municipal Schools Precision Accounting, LLC Approved 7008 Bloomfield School District Manning Accounting and Consulting Services, LL Approved Second Judicial District Court Ricci & Company, LLC Approved 080 City of Grants Ricci & Company, LLC Approved 09 City of Jal Beasley, Mitchell & Co., LLP Approved 7088 Wagon Mound Schools Kubiak Melton & Associates, LLC Approved 8 A Wagon Mound Housing Authority Kriegel/Gray/Shaw & Co., PC Approved 00 Village of Columbus Beasley, Mitchell & Co., LLP Approved 08 North Ranchos de Placitas Water & Sanitation Dis James L. Hartogensis, CPA, LLC Approved 700 Artesia Public Schools Accounting & Financial Solutions, LLC Approved 70 Los Alamos Public Schools RPC CPAs + Consultants, LLP Approved Eleventh Judicial District Attorney, Division II Kubiak Melton & Associates, LLC Approved 70 Clayton Municipal Schools Precision Accounting, LLC Approved 07 City of Elephant Butte Integrity Accounting & Consulting, LLC Approved City of Lovington RPC CPAs + Consultants, LLP Tuesday, February 7, 08 Page 8 of

Approved 709 Hatch Valley Public Schools RPC CPAs + Consultants, LLP Approved 808 Eastern New Mexico Water Utility Authority Integrity Accounting & Consulting, LLC Approved 70 Cloudcroft Municipal Schools Precision Accounting, LLC Approved 0 Alto De Las Flores Domestic Water Consumers As Clifford, Ross & Cooper, LLC Approved 9 New Mexico State University KPMG, LLP Approved 977 Luna Community College RPC CPAs + Consultants, LLP Approved 08 Roosevelt General Hospital Dingus, Zarecor & Associates, PLLC Approved Upper Arroyo Hondo Domestic Water Consumer James L. Hartogensis, CPA, LLC Approved 0 Town of Estancia Precision Accounting, LLC Approved 09 Upper Rio Grande Watershed District Joseph M. Salazar, CPA Approved 00 City of Espanola RPC CPAs + Consultants, LLP Approved 0 Ranchos de Placitas Sanitation District James L. Hartogensis, CPA, LLC Approved 00 City of Alamogordo RPC CPAs + Consultants, LLP Approved 070 Village of Floyd Woodard, Cowen & Co. Approved Gamerco Water & Sanitation James L. Hartogensis, CPA, LLC Approved 7079 Socorro Consolidated Schools Jaramillo Accounting Group, LLC Approved 0 Village of Eagle Nest Precision Accounting, LLC Approved 09 Southern Sandoval Co. Arroyo Flood Control Auth RPC CPAs + Consultants, LLP Approved 809 Southeastern NM Economic Development Distric Axiom CPA and Business Advisors, LLC Approved Sixth Judicial District Attorney Zlotnick, Laws & Sandoval, PC Approved City of Portales Beasley, Mitchell & Co., LLP Approved 70 Jemez Mountain School District Griego Professional Services, LLC Approved 0 Roosevelt County RPC CPAs + Consultants, LLP Approved 0 Cibola County Harshwal & Company, LLP Tuesday, February 7, 08 Page 9 of

Approved 70 Loving Municipal Schools De'Aun Willoughby, CPA, PC Approved 00 Village of Des Moines Beasley, Mitchell & Co., LLP Approved 70 Farmington Municipal Schools Accounting & Financial Solutions, LLC Approved 0 City of Bloomfield Axiom CPA and Business Advisors, LLC Approved 000 Village of Taos Ski Valley TIDD Burt & Company CPAs, LLC Approved 90 Northern Regional Housing Authority RPC CPAs + Consultants, LLP Approved 9 Otis Mutual Domestic Water Consumers & Sewag Scott Northam, CPA, PC Approved 708 Melrose Municipal Schools Rice & Associates, CPA Approved Governor's Commission on Disability Joseph M. Salazar, CPA Approved 80 Valencia Soil & Water Conservation District Assurance Tax Accounting P.C. Approved 8 New Mexico Mortgage Finance Authority Moss Adams LLP Approved 9 New Mexico Junior College RPC CPAs + Consultants, LLP Approved 0007 Angel Fire Public Improvement District 007 Beasley, Mitchell & Co., LLP Approved 800 Central Curry Soil & Water Conservation District Ronny Fouts, CPA Approved 0 Hidalgo County Beasley, Mitchell & Co., LLP Approved 70 Department of Military Affairs Integrity Accounting & Consulting, LLC Approved 9 Ninth Judicial District Attorney RPC CPAs + Consultants, LLP Approved 70 Town of Taos RPC CPAs + Consultants, LLP Approved 0 A Cibola General Hospital Ricci & Company, LLC Approved 7 Southwest Regional Education Center Precision Accounting, LLC Approved 00 Southwest Solid Waste Authority Kriegel/Gray/Shaw & Co., PC Approved 7 Town of Tatum Accounting & Financial Solutions, LLC Approved 088 Union County General Hospital Ricci & Company, LLC Approved 80 Roosevelt Soil & Water Conservation District De'Aun Willoughby, CPA, PC Tuesday, February 7, 08 Page 0 of

Approved 00 Alpine Village Sanitation District Dan Austin, CPA, PC Approved Miners' Colfax Medical Center CliftonLarsonAllen, LLP Approved 70 Jemez Valley Public Schools RPC CPAs + Consultants, LLP Approved Village of Milan Porch & Associates, LLC Approved 08 Carlsbad Irrigation District RPC CPAs + Consultants, LLP Approved 00 Artesia Special Hospital District Ricci & Company, LLC Approved 709 Estancia Municipal Schools Accounting & Financial Solutions, LLC Approved 00 Catron County Stone, McGee and Co., CPAs Approved 07 A Fort Sumner Housing Authority Southwest Accounting Solutions Approved 70 Gallup McKinley County Schools Griego Professional Services, LLC Approved 00 Winrock Town Center TIDD District Axiom CPA and Business Advisors, LLC Approved 70 Mosquero Municipal Schools Woodard, Cowen & Co. Approved 0 County of Harding Griego Professional Services, LLC Approved 0 Village of Maxwell Precision Accounting, LLC Approved 707 Grants/Cibola County Schools Harshwal & Company, LLP Approved 9 New Mexico Beef Council Mackie, Reid & Company, PA Approved 88 Village of Williamsburg Dan Austin, CPA, PC Approved Rosedale Mutual Domestic Water Consumers Ass Clifford, Ross & Cooper, LLC Approved 0 Lea County Communications Authority Scott Northam, CPA, PC Approved 08 Town of Hagerman Scott Northam, CPA, PC Approved 80 Upper Hondo Soil & Water Conservation District De'Aun Willoughby, CPA, PC Approved Quemado Mutual Water & Sewer Works Associat James L. Hartogensis, CPA, LLC Approved Town of Red River Kubiak Melton & Associates, LLC Approved 90 New Mexico Higher Education Department New Mexico State Auditor's Office Tuesday, February 7, 08 Page of

Approved Rutheron Mutual Domestic Water Consumers As Accounting & Auditing Services, LLC Approved 0 Anthony Water and Sanitation District Watts CPA, P.C. Approved 70 Adult Parole Board Hinkle + Landers, PC Approved 00 Workforce Connection of Central New Mexico Ricci & Company, LLC Approved 00 Acequia de La Cienega Macias, Gutierrez & Co., CPAs, PC Approved Fourth Judicial District Attorney Robert J. Rivera, CPA, PC Approved 00 Albuquerque Metropolitan Arroyo Flood Control RPC CPAs + Consultants, LLP Approved Village of Loving Sandra Rush, CPA, PC Approved 9 Malaga Mutual Domestic Water Consumers Asso Scott Northam, CPA, PC Approved 0 Town of Dexter Southwest Accounting Solutions Approved Bernalillo County Metropolitan Court Ricci & Company, LLC Approved 8 Village of Wagon Mound Southwest Accounting Solutions Approved 090 Yah ta hey Water & Sanitation District Accounting & Auditing Services, LLC Approved 0 South Central Colfax Special Hospital District Jaramillo Accounting Group, LLC Approved 0 El Vadito De Los Cerrillos Mutual Domestic Water Accounting & Auditing Services, LLC Approved 000 Association of Charter School Education Services Kathleen R. Lane, P.C. Approved 0 Board of Examiners for Architects Accounting & Auditing Services, LLC Approved 00 Village of Capitan Scott Northam, CPA, PC Approved 97 Penasco Mutual Domestic Water Consumers Ass Accounting & Auditing Services, LLC Approved 08 Socorro County RPC CPAs + Consultants, LLP Approved 8 Village of Virden Stone, McGee and Co., CPAs Approved 08 Chamberino MDWC & SC Watts CPA, P.C. Approved 70 Hondo Valley Public Schools Beasley, Mitchell & Co., LLP Approved 0 City of Carlsbad Hinkle + Landers, PC Tuesday, February 7, 08 Page of

Approved 00 County of Bernalillo CliftonLarsonAllen, LLP Approved 0 EMW Gas Association Accounting & Financial Solutions, LLC Approved 70 Grady Municipal Schools De'Aun Willoughby, CPA, PC Approved 09 Town of Cochiti Lake Porch & Associates, LLC Approved Public Employees' Retirement Association CliftonLarsonAllen, LLP Approved 00 Gila Regional Medical Center Dingus, Zarecor & Associates, PLLC Approved 007 Dona Ana County REDW, LLC Approved 098 Village of Jemez Springs Burt & Company CPAs, LLC Approved Gaming Control Board CliftonLarsonAllen, LLP Approved Twelfth Judicial District Attorney RPC CPAs + Consultants, LLP Approved 09 Jal Hospital District Johnson, Miller, & Co., CPA's, PC Approved NM Public School Insurance Authority Kubiak Melton & Associates, LLC Approved Sixth Judicial District Court Kriegel/Gray/Shaw & Co., PC Approved 09 Eastern New Mexico Natural Gas Association, Inc. De'Aun Willoughby, CPA, PC Approved 00 Acequia de el Rincon Accounting & Auditing Services, LLC Approved 97 Mesalands Community College Atkinson & Co., Ltd. Approved 8 New Mexico Lottery Authority CliftonLarsonAllen, LLP Approved 0 City of Belen Southwest Accounting Solutions Approved Eleventh Judicial District Attorney, Division I Accounting & Financial Solutions, LLC Approved 08 Village of Hatch Southwest Accounting Solutions Approved 80 Taos Soil & Water Conservation District Porch & Associates, LLC Approved 08 Fort Sumner Irrigation District Axiom CPA and Business Advisors, LLC Approved New Mexico Sentencing Commission Burt & Company CPAs, LLC Approved 7077 Santa Rosa Consolidated Schools De'Aun Willoughby, CPA, PC Tuesday, February 7, 08 Page of

Approved 000 Montecito Estates Public Improvement District Ricci & Company, LLC Approved 0 Quail Hollow MDWUA Porch & Associates, LLC Approved 0 Village of Cloudcroft Axiom CPA and Business Advisors, LLC Approved City of Ruidoso Downs Scott Northam, CPA, PC Approved New Mexico Medical Board Robert J. Rivera, CPA, PC Approved 0 San Antonio Mutual Domestic Water Consumers Ricci & Company, LLC Approved 08 Office of the State Auditor Assurance Tax Accounting P.C. Approved 708 Cobre Consolidated Schools Hinkle + Landers, PC Approved 800 Claunch Pinto Soil & Water Conservation District Integrity Accounting & Consulting, LLC Approved 0 South Central Regional Transit District Stone, McGee and Co., CPAs Approved 70 Penasco Independent School District Griego Professional Services, LLC Approved 07 Sun Valley Water and Sanitation District Scott Northam, CPA, PC Approved City of Socorro Axiom CPA and Business Advisors, LLC Approved 0008 Ute Lake Ranch Public Improvement District No. James L. Hartogensis, CPA, LLC Approved Thirteenth Judicial District Attorney Kubiak Melton & Associates, LLC Approved 80 Tierra Y Montes Soil & Water Conservation Distri Integrity Accounting & Consulting, LLC Approved 090 Village of Hope Scott Northam, CPA, PC Approved 0 Nor Lea Hospital District Dingus, Zarecor & Associates, PLLC Approved 000 The Trails Public Improvement District Axiom CPA and Business Advisors, LLC Approved 000 Ventana West Public Improvement District Ricci & Company, LLC Approved 700 Logan Municipal Schools De'Aun Willoughby, CPA, PC Approved 97 Santa Fe Community College Axiom CPA and Business Advisors, LLC Approved 00 Lea County Communications Authority Scott Northam, CPA, PC Approved Fifth Judicial District Attorney Hinkle + Landers, PC Tuesday, February 7, 08 Page of

Approved 7 San Pablo Mutual Domestic Water Consumers As Scott Northam, CPA, PC Approved 0 Santa Fe County REDW, LLC Approved 09 Otero County Kriegel/Gray/Shaw & Co., PC Approved 000 Saltillo Public Improvement District Axiom CPA and Business Advisors, LLC Approved NM Hospital Equipment Loan Council Mackie, Reid & Company, PA Approved 08 A El Camino Real Housing Authority Griego Professional Services, LLC Approved 080 Rio San Jose Flood Control District Assurance Tax Accounting, PC. Approved 707 Portales Municipal Schools Woodard, Cowen & Co. Approved 7 Seventh Judicial District Court Jaramillo Accounting Group, LLC Approved 0 Administrative Hearings Office Hinkle + Landers, PC Approved 0 Arch Hurley Conservancy District Dan Austin, CPA, PC Approved 0 County of Sandoval Hinkle + Landers, PC Approved 07 Village of Fort Sumner Southwest Accounting Solutions Approved 80 Cuba Soil & Water Conservation District Joseph M. Salazar, CPA Approved Fifth Judicial District Court Burt & Company CPAs, LLC Approved 007 Winrock Town Center TIDD Axiom CPA and Business Advisors, LLC Approved 8 North Central NM Economic Development Distric Axiom CPA and Business Advisors, LLC Approved 709 West Las Vegas Schools De'Aun Willoughby, CPA, PC Approved 807 South Central N.M. Council of Governments Stone, McGee and Co., CPAs Approved 708 Taos Municipal Schools Woodard, Cowen & Co. Approved Educational Retirement Board CliftonLarsonAllen, LLP Approved 0 New Mexico State Fair Ricci & Company, LLC Approved Village of Reserve Beasley, Mitchell & Co., LLP Approved 707 Roy Municipal Schools Beasley, Mitchell & Co., LLP Tuesday, February 7, 08 Page of

Approved 08 Archibeque Ditch Association Porch & Associates, LLC Approved 9 New Mexico Spaceport Authority Axiom CPA and Business Advisors, LLC Approved 70 Regional Education Cooperative VII Woodard, Cowen & Co. Approved 79 Public Employee Labor Relations Board Burt & Company CPAs, LLC Approved 00 Southwestern Area Workforce Development Boa Stone, McGee and Co., CPAs Approved 08 Village of Santa Clara Stone, McGee and Co., CPAs Approved 89 Greater Chimayo MDWCA Assurance Tax Accounting P.C. Approved 00 Curry County Griego Professional Services, LLC Approved 0 Rio Metro Regional Transit District Ricci & Company, LLC Approved 7 Village of Taos Ski Valley Burt & Company CPAs, LLC Approved 79 Board of Veterinary Medicine Porch & Associates LLC Approved 0 Town of Bernalillo Kubiak Melton & Associates, LLC Approved 809 Northeastern Soil & Water Conservation District Accounting & Auditing Services, LLC Approved 0 Eldorado Area Water & Sanitation District Hinkle + Landers, PC Approved 70 Fort Sumner Municipal Schools Precision Accounting, LLC Approved 7 Legislative Education Study Committee Zlotnick, Laws & Sandoval, PC Approved 800 Guadalupe Soil & Water Conservation District Griego Professional Services, LLC Approved 7090 Rio Rancho Public Schools RPC CPAs + Consultants, LLP Approved 07 City of Gallup Hinkle + Landers, PC Approved Polvadera Mutual Domestic Water Consumers As Jaramillo Accounting Group, LLC Approved 0 Village of Corona Kubiak Melton & Associates, LLC Approved 8 East Pecos Mutual Domestic Water Consumers A Zlotnick, Laws & Sandoval, PC Approved 0 Camino Real Regional Utility Authority REDW, LLC Approved 79 Department of Homeland Security and Emergenc CliftonLarsonAllen, LLP Tuesday, February 7, 08 Page of

Approved 700 Moriarty Edgewood School District Axiom CPA and Business Advisors, LLC Approved Town of Mountainair Southwest Accounting Solutions Approved 00 Eunice Special Hospital District Dingus, Zarecor & Associates, PLLC Approved 00 Picacho Mutual Domestic Water Consumers Asso Scott Northam, CPA, PC Approved Administrative Office of the District Attorneys Macias, Gutierrez & Co., CPAs, PC Approved 8 Santa Cruz Water Association Zlotnick, Laws & Sandoval, PC Approved 8 Desert Aire MDW & SWA Watts CPA, P.C. Approved 8 Pena Blanca Water & Sanitation District Assurance Tax Accounting P.C. Approved 098 Sierra Vista Hospital Dingus, Zarecor & Associates, PLLC Approved Fourth Judicial District Court Zlotnick, Laws & Sandoval, PC Approved 08 Greentree Solid Waste Authority Dan Austin, CPA, PC Approved 700 Eunice Public Schools Woodard, Cowen & Co. Approved 70 Carrizozo Municipal Schools De'Aun Willoughby, CPA, PC Approved 900 Western Regional Housing Authority Stone, McGee and Co., CPAs Approved 0 Judicial Standards Commission Hinkle + Landers, PC Approved 0 Village of Logan De'Aun Willoughby, CPA, PC Approved 708 Quemado Independent School District # Woodard, Cowen & Co. Approved 808 Edgewood Soil & Water Conservation District Hinkle + Landers, PC Approved 80 Eastern Plains Council of Governments Hinkle + Landers, PC Approved 7080 Springer Municipal Schools De'Aun Willoughby, CPA, PC Approved 0 Elephant Butte Irrigation District Kriegel/Gray/Shaw & Co., PC Approved 708 Tularosa Municipal Schools Precision Accounting, LLC Approved 0 Office of the Attorney General Atkinson & Co., Ltd. Approved 8 Village of San Ysidro Kathleen R. Lane, P.C. 0 Tuesday, February 7, 08 Page 7 of

Approved 0 San Miguel County RPC CPAs + Consultants, LLP Approved 708 Las Vegas City Schools Pattillo, Brown & Hill, LLP Approved 700 Animas Public Schools Cordova CPAs, LLC Approved 0 Acequia De Cecilia Assurance Tax Accounting P.C. Approved 709 Corona Public Schools Kubiak Melton & Associates, LLC Approved Department of Game and Fish Moss Adams LLP Approved 0 Santa Cruz Irrigation District Joseph M. Salazar, CPA Approved 7 White Cliffs Mutual Domestic Water Consumers Manning Accounting and Consulting Services, LL Approved Energy, Minerals and Natural Resources Departm REDW, LLC Approved 97 New Mexico Highlands University Ricci & Company, LLC Approved 900 B Montana Senior Village II, LP Fox, Garcia & Company LLC Approved Lower Des Montes Mutual Domestic Water Cons Macias, Gutierrez & Co., CPAs, PC Approved Los Trigos Ditch Association Accounting & Auditing Services, LLC Approved 0 Regulation and Licensing Department RPC CPAs + Consultants, LLP Approved 90 Quemado Lake Water Association James L. Hartogensis, CPA, LLC Approved 9 Eastern New Mexico University Jaramillo Accounting Group, LLC Approved 708 Texico Municipal Schools Sandra Rush, CPA, PC Approved Chapelle MDWCA Accounting & Auditing Services, LLC Approved 70 Department of Veterans' Services Axiom CPA and Business Advisors, LLC Approved 800 Canadian Soil & Water Conservation District Harshwal & Company, LLP Approved 09 Town of Edgewood Harshwal & Company, LLP Approved 70 Des Moines Municipal Schools Accounting & Financial Solutions, LLC Approved 8 City of Roswell Pattillo, Brown & Hill, LLP Approved 9 Board of Nursing Porch & Associates, LLC Tuesday, February 7, 08 Page 8 of

Approved A Public Employees' Retirement Association Deferr Eide Bailly, LLP Approved 097 Timberon Water & Sanitation District Clifford, Ross & Cooper, LLC Approved Thirteenth Judicial District Court Ricci & Company, LLC Approved 0 Village of Mosquero Beasley, Mitchell & Co., LLP Approved Town of Silver City Stone, McGee and Co., CPAs Approved Lumberton Mutual Domestic Water Consumers A Accounting & Auditing Services, LLC Approved 8 Town of Springer Harshwal & Company, LLP Approved 80 Public Defender Department Ricci & Company, LLC Approved 70 Elida Municipal Schools Sandra Rush, CPA, PC Approved 0 Village of Corrales RPC CPAs + Consultants, LLP Approved 007 Agua Sana Mutual Domestic Water Consumer As Morton Accounting Services, LLC Approved 809 Socorro Soil & Water Conservation District Porch & Associates, LLC Approved 7 Garfield Mutual Domestic Water Consumers Asso Dan Austin, CPA, PC Approved 07 McKinley County Hinkle + Landers, PC Approved 008 A Regional Emergency Dispatch Authority (REDA) RPC CPAs + Consultants, LLP Approved A Renewable Energy Transmission Authority Loftis Group, LLC Approved 7 Northeast Regional Education Cooperative Kubiak Melton & Associates, LLC Approved 707 Las Cruces Public Schools CliftonLarsonAllen, LLP Approved 70 Lovington Municipal Schools Woodard, Cowen & Co. Approved 0 Town of Carrizozo Dan Austin, CPA, PC Approved 00 Torrance County Hinkle + Landers, PC Approved Board of Licensure for Professional Engineers and Accounting & Auditing Services, LLC Approved 70 Floyd Municipal Schools Pattillo, Brown & Hill, LLP Approved Department of Information Technology Cordova CPAs, LLC Tuesday, February 7, 08 Page 9 of

Approved 08 City of Deming Cordova CPAs, LLC Approved 09 El Prado Water and Sanitation District Burt & Company CPAs, LLC Approved 88 Southwest NM Council of Governments Hinkle + Landers, PC Approved Village of Melrose Rice & Associates, CPA Approved 078 Village of Grady Precision Accounting, LLC Approved 00 Quay County RPC CPAs + Consultants, LLP Approved La Acequia del Llano Accounting & Auditing Services, LLC Approved 9 City of Sunland Park Beasley, Mitchell & Co., LLP Approved 08 City of Farmington CliftonLarsonAllen, LLP Approved 9 Town of Kirtland Accounting & Financial Solutions, LLC Approved 900 C Falcon Ridge, LP Fox, Garcia & Company LLC Approved 900 D Stone Mountain Place, LP Fox, Garcia & Company LLC Approved 9 Vallecitos MDWCA Macias, Gutierrez & Co., CPAs, PC Approved 00 Lower Petroglyphs Public Improvement District Axiom CPA and Business Advisors, LLC Approved 99 Education Trust Board of New Mexico CliftonLarsonAllen, LLP Approved 0 Village of Causey Scott Northam, CPA, PC Approved 708 Hagerman Municipal Schools Rice & Associates, CPA Approved First Judicial District Attorney Kubiak Melton & Associates, LLC Approved 78 State Personnel Office Axiom CPA and Business Advisors, LLC Approved 807 East Torrance Soil & Water Conservation District Dan Austin, CPA, PC Approved 099 Santa Fe Solid Waste Management Agency CliftonLarsonAllen, LLP Approved 70 Pecos Independent Schools Griego Professional Services, LLC Approved 80 Village of Tularosa Beasley, Mitchell & Co., LLP Approved 00 Eastern Area Workforce Development Board Jaramillo Accounting Group, LLC Tuesday, February 7, 08 Page 0 of

Approved 80 Ute Creek Soil & Water Conservation District De'Aun Willoughby CPA, PC Approved 00 De Baca County Integrity Accounting & Consulting, LLC Approved 800 Carlsbad Soil & Water Conservation District Sandra Rush, CPA, PC Approved 09 Taos County REDW, LLC Approved 7 Acequia de Ojo Sarco (Rio Arriba County) Macias, Gutierrez & Co., CPAs, PC Approved 7 City of Truth or Consequences Pattillo, Brown & Hill, LLP Approved 900 H Robledo Ridge, LP Fox, Garcia & Company LLC Approved Retiree Health Care Authority Moss Adams LLP Approved 709 Mora Independent Schools Accounting & Financial Solutions, LLC Approved 7 Mora Mutual Domestic Water & Sewer Works As MP Group, Inc. Approved Liberty Mutual Domestic Water Consumers Assoc Ronny Fouts, CPA Approved 0 Trampas Mutual Domestic Water Consumers Ass Macias, Gutierrez & Co., CPAs, PC Approved 807 Western Mora Soil & Water Conservation District Accounting & Auditing Services, LLC Approved 7007 Bernalillo Public Schools Ricci & Company, LLC Approved 9 Commissioner of Public Lands RPC CPAs + Consultants, LLP Approved 08 Village of Bosque Farms Burt & Company CPAs, LLC Approved 8 Eighth Judicial District Attorney Charles Henry, CPA Approved 7 Juvenile Public Safety Advisory Board CliftonLarsonAllen, LLP Approved 0 Department of Cultural Affairs Atkinson & Co., Ltd. Approved 0 Commission for the Blind New Mexico State Auditor's Office Approved 9 Twin Forks Mutual Domestic Water Consumers A Kriegel/Gray/Shaw & Co., PC Approved 00 Pojoaque Valley Irrigation District Morton Accounting Services, LLC Approved 000 Volterra Public Improvement District Axiom CPA and Business Advisors, LLC Approved 0 Office of the State Engineer Interstate Stream Co RPC CPAs + Consultants, LLP Tuesday, February 7, 08 Page of

Approved 707 Maxwell Municipal Schools Manning Accounting and Consulting Services, LL Approved Town of Peralta Pattillo, Brown & Hill, LLP Approved 708 Truth or Consequences Municipal Schools Cordova CPAs, LLC Approved 07 Thoreau Water & Sanitation District James L. Hartogensis, CPA, LLC Approved 80 Mid Region Council of Governments (MRCOG) Ricci & Company, LLC Approved 7 City of Rio Rancho CliftonLarsonAllen, LLP Approved Aging and Long Term Services Department CliftonLarsonAllen, LLP Approved 077 Acequia Madre de Las Vegas Accounting & Auditing Services, LLC Approved 008 Eddy County RPC CPAs + Consultants, LLP Approved 78 City of Tucumcari RPC CPAs + Consultants, LLP Approved 7 Environment Department Jaramillo Accounting Group, LLC Approved 70 Dora Consolidated Schools Rice & Associates, CPA Approved 70 Cimarron Municipal Schools Manning Accounting and Consulting Services, LL Approved First Judicial District Court Robert J. Rivera, CPA, PC Approved 8 Ojo Caliente Mutual Domestic Water Consumers Accounting & Auditing Services, LLC Approved 9 Public Education Department Axiom CPA and Business Advisors, LLC Approved 700 Alamogordo Municipal Schools Jaramillo Accounting Group, LLC Approved 00 De Baca Family Practice Clinic R. Kelly McFarland, CPA, PC Approved 900 G Cimmaron, LP Fox, Garcia & Company LLC Approved 008 Alto Lakes Water and Sanitation District Kriegel/Gray/Shaw & Co., PC Approved 7 Village of Tijeras Pattillo, Brown & Hill, LLP Approved 900 F Desert Palms Apartments, LP Fox, Garcia & Company LLC Approved 70 Pojoaque Valley Schools RPC CPAs + Consultants, LLP Approved 707 Roswell Independent School District RPC CPAs + Consultants, LLP Tuesday, February 7, 08 Page of

Approved 99 La Jara Water Users Association Integrity Accounting & Consulting, LLC Approved 00 Village of Chama Pattillo, Brown & Hill, LLP Approved 0 County of Luna Cordova CPAs, LLC Approved 0 Lincoln County Kubiak Melton & Associates, LLC Approved 07 Bluewater Water & Sanitation District Accounting & Auditing Services, LLC Approved 70 Mountainair Public Schools Rice & Associates, CPA Approved 70 Chama Valley Independent Schools Griego Professional Services, LLC Approved 99 University of New Mexico Moss Adams LLP Approved 00 Chaves County Jaramillo Accounting Group, LLC Approved 707 Ruidoso Municipal Schools Accounting & Financial Solutions, LLC Approved 9 Office of the State Treasurer Atkinson & Co., Ltd. Approved 8 Intertribal Ceremonial Office Ricci & Company, LLC Approved 0 La Union Mutual Domestic Water Consumers Ass Watts CPA, P.C. Approved 8 Town of Vaughn Rice & Associates, CPA Approved 707 San Jon Municipal Schools De'Aun Willoughby, CPA, PC Approved 008 Mesa Del Sol TIDD Axiom CPA and Business Advisors, LLC Approved 70 Deming Public Schools RPC CPAs + Consultants, LLP Approved 9 Northern New Mexico College REDW, LLC Approved 00 Guadalupe County Kubiak Melton & Associates, LLC Approved 07 County of Sierra REDW, LLC Approved 700 Aztec Municipal Schools Griego Professional Services, LLC Approved 97 New Mexico School for the Deaf New Mexico State Auditor's Office Approved 0 Lea County Pattillo, Brown & Hill, LLP Approved 9 Acequia del Alto del Norte Macias, Gutierrez & Co., CPAs, PC Tuesday, February 7, 08 Page of

Approved 00 Boulders Public Improvement District Axiom CPA and Business Advisors, LLC Approved 900 A Montana Senior Village, LLC Fox, Garcia & Company LLC Approved 00 Williams Acres Water & Sanitation James L. Hartogensis, CPA, LLC Approved 800 Carrizozo Soil & Water Conservation District Sandra Rush, CPA, PC Approved 00 New Mexico CAP Entity (New Mexico Central Ariz Cordova CPAs, LLC Approved 7 A Truth or Consequences Housing Authority RPC CPAs + Consultants, LLP Approved 70 Los Lunas Schools Cordova CPAs, LLC Approved Legislative Council Service/Legislative Building Se Morton Accounting Services, LLC Approved 0 Office of the Lieutenant Governor Burt & Company CPAs, LLC Approved 70 Gadsden Independent School District No. Cordova CPAs, LLC Approved 090 Chamita Mutual Domestic Water Association Morton Accounting Services, LLC Approved 8 Lower Rio Grande Public Water Works Authority Watts CPA, P.C. Approved 0 General Services Department Moss Adams LLP Approved 8 New Mexico Tourism Department Ricci & Company, LLC Approved 8 Eighth Judicial District Court Zlotnick, Laws & Sandoval, PC Approved Office of the Second Judicial District Attorney Atkinson & Co., Ltd. Approved 0 City of Santa Fe CliftonLarsonAllen, LLP Approved 707 Santa Fe Public Schools Jaramillo Accounting Group, LLC Approved 09 Village of House R. Kelly McFarland, CPA, PC Approved 0 North Central Regional Transit District Ricci & Company, LLC Approved 98 Pendaries Village Mutual Domestic Water Consu Integrity Accounting & Consulting, LLC Approved 770 Corrections Department Ricci & Company, LLC Approved 0 A Housing Authority of the City of Raton Hinkle + Landers, PC Approved 0 Bloomfield Irrigation District Manning Accounting and Consulting Services, LL Tuesday, February 7, 08 Page of

Approved Workers' Compensation Administration Hinkle + Landers, PC Approved 0 Public Regulation Commission Zlotnick, Laws & Sandoval, PC Approved 9 Western New Mexico University MP Group, Inc. Approved 9 State Racing Commission Charles Henry, CPA Approved 009 Grant County Kriegel/Gray/Shaw & Co., PC Approved 900 E Cimmaron II Apartments LP Fox, Garcia & Company LLC Approved 00 A Artesia Housing Authority Kriegel/Gray/Shaw & Co., PC Approved 08 City of Hobbs Moss Adams LLP Approved 008 City of Aztec RPC CPAs + Consultants, LLP Approved 80 Upper Chama Soil & Water Conservation District Joseph M. Salazar, CPA Tuesday, February 7, 08 Page of