As used in the Audit Act: A. “agency” means:

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(1)     any department, institution, board, bureau, court, commission, district or committee of the government of the state, including district courts, magistrate or metropolitan courts, district attorneys and charitable institutions for which appropriations are made by the legislature;

(2)     any political subdivision of the state, created under either general or special act, that receives or expends public money from whatever source derived, including counties, county institutions, boards, bureaus or commissions; municipalities; drainage, conservancy, irrigation or other special districts; and school districts;

(3)     any entity or instrumentality of the state specifically provided for by law, including the New Mexico finance authority, the New Mexico mortgage finance authority and the New Mexico lottery authority; and

(4)     every office or officer of any entity listed in Paragraphs (1) through (3) of this subsection; and

B. “local public body” means a mutual domestic water consumers association, a land grant, an incorporated municipality or a special district.