As used in N.M. Stat. Ann. Chapter 6, Article 10:

A. “department” means the department of finance and administration; B. “deposit” includes share, share certificate and share draft;

C. “eligible governing body” means a local governing body, the governing authority of a tribe or any other governmental or quasi-governmental body created or authorized to be created pursuant to New Mexico statutes;

D. “finance officer” means the chief financial officer of an eligible governing body or a participating government;

E. “local governing body” means a political subdivision of the state, including a school district or a post-secondary educational institution;

F. “participating government” means an eligible governing body or the state treasurer on behalf of the general fund that has invested money in the local government investment pool;

G. “secretary” means the secretary of finance and administration;

H. “treasury” means the master depository or cash concentration account held at the state’s fiscal agent bank and administered by the office of the state treasurer, unless the context otherwise clearly indicates; and

I. “tribe” means a federally recognized Indian nation, tribe or pueblo or a subdivision or agency of a federally recognized Indian nation, tribe or pueblo, located wholly or partially in New Mexico.