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Chip Low, CPA, CGMA, Finance Director

Chip Low, CPA, CGMA, Finance Director

100 N. Main Avenue, Suite 11
Lovington, NM 88260

The mission of the Finance Department is to provide timely, accurate, clear and complete information to the citizens of Lea County and support to all county departments while maintaining a comprehensive financial system that safeguards public assets.

To achieve this mission on a daily basis, the Finance Department staff is charged with embodying the following values:

Quality: The desire for a high standard of excellence motivates Finance staff to provide outstanding levels of support and service. The Department strives to be exemplary in all aspects and to continuously exceed expectations..

Integrity: The Finance Department commits to conforming to the highest level of ethical standards. The services and decisions offered will adhere to New Mexico State law and Lea County policy.

Teamwork: Finance strives to make decisions that are sound and in the best interest of the citizens of Lea County. As a team, Finance staff capitalizes on the strengths of each member with the goal to provide superior service and support.


Providing professional financial management ensures that taxpayer dollars are spent in compliance with applicable statutes and offers leadership the information to allocate limited resources to best meet the needs of the Lea County community.

The Finance Department is responsible for all the accounting functions of the County including accounts payable, accounts receivable, payroll, employee benefits administration, debt service, fixed assets and managing internal control. The department, in coordination with the County Manager, is responsible for the preparation of the annual budget. The financial statements, which are prepared in accordance with Generally Accepted Accounting Principles and the yearly financial audit, are also responsibilities of the Finance Department.

All procurement related activities are the responsibility of the Finance Department. This includes preparation and administration of formal bids and requests for proposals, emergency and sole source purchases, and cooperative procurements. The Finance Department provides fair and equal treatment of all persons involved in public procurement to maximize the purchasing value of public funds and to provide safeguards for maintaining a procurement system of quality and integrity.

As an internal service department, Finance provides support services to the elected officials, the county manager and all county departments.

Finance Department Staff

Kathy McLaughlin
Procurement Officer
Kelli Ferguson

Deanna Gomez
Payroll Coordinator

Areli Estrada
Accounts Payable

Erin Smith

Staff Accountant

Paige Ellis

Staff Accountant

Anthony Dobbs
Budget & Reporting Analyst

Zayra Jacobs

A/P Coordinator

Documents and Forms

Lea County's Fiscal Year 2022 - 2023 Budget

Inspection of Public Records Act

The Inspection of Public Records Act is intended to provide the public with access to information on governmental affairs. The law requires public access to virtually all public records with a few exceptions. Most records are available for public inspection during normal business hours. To request to inspect records from Lea County please send a written request to:

Records Custodian:

Public Information Officer Monica M. Russell
100 N. Main Avenue, Suite 4, Lovington, NM 88260
Phone: (575) 396-9110 Fax: (575) 396-2093
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