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Maria Villa
Accounting Manager

Accounting personnel are responsible for accounting and financial reporting for the governmental, enterprise, and internal services funds of the City to include:

  • recording and management of capital assets
  • payment management of debt service
  • billing and collection of grant revenue from Federal or State agencies
  • preparation of periodic financial reports for City Council, City Management and NM Department of Finance and Administration
  • preparation of annual financial statement

The records are kept in compliance with General Accepted Accounting Principles (GAAP). The City's fiscal year runs from July to June. At fiscal year end, supporting schedules and financial information are prepared for the annual audit, which is conducted by an independent CPA firm and completed in November. Prior to December 1st, the audit is sent to the State Auditor's Office (SAO) for review and approval. Upon approval, the audit may be publicly disseminated. The City continues to maintain an unqualified opinion on the annual audit.

Awards: Each year since 2004, the City has received the Certificate of Achievement for Excellence in Financial Reporting, awarded by the Government Finance Officers Association (GFOA) for the Comprehensive Annual Financial Report (CAFR). The Certificate of Achievement for Excellence in Financial Reporting is presented to those government units whose annual financial reports are judged to adhere to program standards, and represents the highest award in government financial reporting. In Fiscal Year 2013, the City received an award for Outstanding Achievement in Popular Annual Financial Reporting (PAFR). The report is intended to increase knowledge throughout the community of the City's financial condition. The PAFR provides the citizens of Las Cruces an opportunity to learn about the City's finances. By reading this report, they're taking an important step toward understanding and participating in the City's financial future.

Fiscal Agent: Accounting personnel prepare accounting and financial reports for agencies and organizations for which the City of Las Cruces is the fiscal agent. These agencies include the South Central Solid Waste Authority, Metro Narcotics, the Animal Services Center of the Mesilla Valley, and the Mesilla Valley Regional Dispatch Authority. Accounting coordinates the annual audit for these agencies, ensuring that accounts and records are in compliance with GAAP and government regulations. Monthly financial statements are prepared and presented to the agency boards.

Further Reading