External Audit Reports

Government financial statements are annual financial reports that present revenues collected and amounts spent. Financial statements usually include a statement of activities, and often some type of reconciliation. Cash flow statements are often included to provide relevant information about the cash receipts and cash payments of the iIty during the fiscal year. .

Current Year Unaudited Financial Reports

An unaudited financial report is a financial statement that has not been subjected to an independent verification and review process by a certified external auditor. Unaudited reports are prepared monthly to provide relevant financial information throughout the fiscal year, until the Comprehensive Annual Financial Report is prepared at the end of each accounting period. 

View Current Year Unaudited Financial Reports in Our Archive Center.

Comprehensive Annual Financial Reports (CAFR)

A Comprehensive Annual Financial Report is a set of U.S. government financial statements comprising the financial report of a state, municipal, or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB). These reports are audited by an independent auditor using generally accepted government auditing standards. The CAFR will contain the actual results of the prior year's financial activities. The CAFR will be comprised of three sections.

  • Introductory - Guides reader through report.
  • Financial - Presents the basic financial statements with notes, and the independent auditor's report.
  • Statistical - Provides additional financial and statistical data, including data about financial trends that may better inform the reader about the government's activities.

The Management Discussion and Analysis (MD&A), located in the Financial section of the CAFR, will provide the "high points" that may be of most interest to our citizens. The MD&A will describe the previous year's results and key factors influencing them; shows the current financial condition; and provides an overview of likely future prospects. 

Management's Discussion & Analysis - June 30, 2018 Financial Highlights

  • The assets and deferred outflows of resources of the City of Las Cruces exceeded its liabilities at the close of the most recent fiscal year by $529,631,067 (net position). Of this amount, ($75,616,703) represents unrestricted net position, which may be used to meet the government’s ongoing obligations to citizens and creditors.
  • At the close of the current fiscal year, the City of Las Cruces’ governmental funds reported combined fund balances of $186,935,608 a decrease of $6,335,699 in comparison with the prior year. Of this amount, $8,649,257 is available for spending at the government’s discretion.
  • The pooled cash and investments for the governmental activities decreased $10,047,593 and business type activities increased $11,089,531 for an increase in total of $1,041,938.
  • The total bond and loan debt for the governmental and business-type activities decreased $8,224,111. During the fiscal year total debt outstanding decreased to $136,445,747 due to the issuance of new debt being a lower amount than payments on existing debt.

 View the full CAFR Reports (PDFs) in our Archive Center.

Popular Annual Financial Reports (PAFR)

The Popular Annual Financial Report (PAFR), is an easy-to-read publication that provides citizens with an overview of how their tax dollars are managed and spent. The report includes highlights and simplified information from the CAFR. The PAFR will highlight our city's progress, finances, achievements, and our future key initiatives. 

View the PAFR Reports in our Archive Center.

Partner Agency Financial Statements and Independent Auditor's Reports

Animal Service Center of the Mesilla Valley (ASCMV)

View Animal Service Center of the Mesilla Valley Financial Statements and Independent Auditors' Reports in our Archive Center.

Mesilla Valley Regional Dispatch Authority (MVRDA)

View MVRDA Financial Statements and Independent Auditors' Reports in our Archive Center.

Metro Narcotics

View Metro Narcotics Financial Statements and Independent Auditors' Reports in our Archive Center.

South Central Solid Waste Authority (SCSWA)

View SCSWA Financial Statements and Independent Auditors' Reports in our Archive Center.