reglab/housing_qa huggingface dataset:
NM Stat § 6-4-25 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 4 - State Funds and Capital Programs|Section 6-4-25 - Gasoline and home heating relief fund; created.

The "gasoline and home heating relief fund" is created in the state treasury. The fund consists of appropriations, gifts, grants and donations. Balances in the fund at the end of a fiscal year shall not revert to the general fund. The fund is administered by the department of finance and administration and money in the fund is subject to appropriation by the legislature: A. to provide gasoline price rebates to New Mexico taxpayers burdened as a result of extremely high gasoline prices; B. to provide economic relief, in accordance with programs existing within New Mexico law, to New Mexico taxpayers suffering from rapidly increasing home heating costs; and C. for the low income home energy assistance program. History: Laws 2005 (1st S.S.), ch. 2, § 1. ANNOTATIONSCross references. — For the low income home energy assistance program, see 58-18-5.5 NMSA 1978. For the low income utility assistance fund, see 27-6-16 NMSA 1978. Effective dates. — Laws 2005 (1st S.S.), ch. 2, § 5 made Laws 2005 (1st S.S.), ch. 2, § 1 effective October 13, 2005.
NM Stat § 6-4-26 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 4 - State Funds and Capital Programs|Section 6-4-26 - Governor's contingency fund; created; purpose; audits.

The "governor's contingency fund" is created in the state treasury. The governor's office shall administer the fund, and money in the fund shall be expended by the governor's office to pay for expenses directly connected with obligations of the elected office of governor. Expenditures from the fund shall be by warrant of the secretary of finance and administration upon vouchers signed by the governor or the governor's authorized representative. Any unexpended or unencumbered balance remaining at the end of a fiscal year shall revert to the general fund. Money in the fund shall not be used to pay or supplement the salary of the governor or any state employee or as perquisites or allowances for state employees. The fund is subject to the provisions of the Audit Act [12-6-1 to 12-6-14 NMSA 1978], the Procurement Code [13-1-28 to 13-1-199 NMSA 1978], the Inspection of Public Records Act [Chapter 14, Article 2 NMSA 1978] and all other applicable laws and rules. The governor shall provide monthly reports to the department of finance and administration and the legislative finance committee about expenditures from the fund, including an itemized list of expenditures and the balance remaining in the fund. History: Laws 2018, ch. 27, § 1. ANNOTATIONSEffective dates. — Laws 2018, ch. 27, § 4 made Laws 2018, ch. 27, § 1 effective January 1, 2019. Applicability. — Laws 2018, ch. 27, § 3 provided that the initial audit conducted pursuant to Laws 2018, ch. 27, § 1 shall be only for expenditures occurring on or after January 1, 2019.
NM Stat § 6-4-27 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 4 - State Funds and Capital Programs|Section 6-4-27 - Excess extraction taxes suspense fund; transfer of excess oil and gas emergency school tax revenue; tax stabilization reserve; early childhood education and care fund.

A. The "excess extraction taxes suspense fund" is created as a nonreverting fund in the state treasury. Money in the fund shall only be used to make transfers by the department of finance and administration as required by this section.B. At the end of each fiscal year, the department of finance and administration shall transfer the balance of the fund attributable to that fiscal year as follows:(1) to the tax stabilization reserve, the amount necessary to bring the balance of state reserves to a level equal to twenty-five percent of the aggregate recurring appropriations for that fiscal year from the general fund, as determined by the department; provided that, if the balance in the excess extraction taxes suspense fund is not sufficient to meet that level, the entire balance shall be transferred to the tax stabilization reserve; and (2) to the early childhood education and care fund, the balance remaining in the excess extraction taxes suspense fund, if any, after the transfer is made pursuant to Paragraph (1) of this subsection.C. As used in this section, "state reserves" means the general fund balances, as determined by the department of finance and administration, including all authorized revenues and transfers to the general fund and balances in the appropriation contingency fund, the general fund operating reserve, the state-support reserve fund, the tax stabilization reserve and the tobacco settlement permanent fund.History: Laws 2020, ch. 3, § 4. ANNOTATIONSEffective dates. — Laws 2020, ch. 3, § 8 made Laws 2020, ch. 3, § 4 effective July 1, 2020.
NM Stat § 6-5-1 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 5 - Financial Control|Section 6-5-1 - Definitions.

As used in Chapter 6, Article 5 NMSA 1978: A. "division" means the financial control division of the department of finance and administration; B. "central accounting system" means the accounting system used by the division to process and record payments, deposits and other financial transactions for state agencies and departments; C. "electronic" means electric, digital, magnetic, optical, electronic or similar media; D. "local public body" means any political subdivision of the state that expends public money from whatever source derived, including counties, county institutions, boards, bureaus or commissions; incorporated cities, towns or villages; drainage, conservancy, irrigation or other districts; charitable institutions for which appropriations are made by the legislature; and every office or officer of any of the above; E. "model accounting practices" means the accounting methods and procedures used by the state; F. "processing document" means a form, including supporting documents, submitted by a state agency to the division that will be used by the division to record a financial transaction or make payment; G. "state agency" means any department, institution, board, bureau, commission, district or committee of the government of the state and means every office or officer of any of the above; and H. "statewide accounting system network" means the central accounting system, the central payroll system, the central treasury system and all other financial accounting systems operated by state agencies as one system through manual or automated interfaces. History: 1953 Comp., § 11-2-63, enacted by Laws 1957, ch. 252, § 1; 2003, ch. 273, § 1. ANNOTATIONSThe 2003 amendment, effective July 1, 2003, rewrote the section by adding the introductory paragraph and Subsections A to C and E to H and adding the Subsection D and G designations. DFA control over expenditures. — The articles on financial control (6-5-1 NMSA 1978 et seq.) and local government finances (6-6-1 NMSA 1978 et seq.) make it clear that the legislature intended the department of finance and administration to have significant control over the expenditure of public monies. Joseph E. Montoya & Assocs. v. State, 1985-NMSC-074, 103 N.M. 224, 704 P.2d 1100. Article constitutional. — Article 5 of Chapter 6 NMSA 1978, which provides for a change in the duties of the state auditor, is constitutional. 1957 Op. Att'y Gen. No. 57-77. Retiree health care authority. — The retiree health care authority is a "state agency" as defined in this section and is subject to the financial control laws set forth in this article since its enabling legislation does not exempt it from the operation of these laws. 1991 Op. Att'y Gen. No. 91-06.
NM Stat § 6-5-2 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 5 - Financial Control|Section 6-5-2 - Financial control division; central system of state accounts; accounting systems; processing documents; model accounting practices; internal accounting controls.

A. The division shall maintain a central system of state accounts and shall devise, formulate, approve, control and set standards for the accounting methods and procedures of all state agencies. The division shall prescribe procedures, policies and processing documents for use by state agencies in connection with fiscal matters and may require reports from state agencies as may be necessary to carry out its duties and functions. Procedures and policies issued by the division are exempt from the uniform standards of style and format promulgated by the state commission of public records. B. The division shall issue a manual of model accounting practices containing the procedures and policies prescribed pursuant to Subsection A of this section and shall annually review and, if necessary, revise and reissue the manual. State agencies shall comply with the model accounting practices established by the division, and the administrative head of each state agency shall ensure that the model accounting practices are followed. C. State agencies shall implement internal accounting controls designed to prevent accounting errors and violations of state and federal law and rules related to financial matters. In addition, state agencies shall implement controls to prevent the submission of processing documents to the division that contain errors or that are for a purpose not authorized by law. History: 1953 Comp., § 11-2-64, enacted by Laws 1957, ch. 252, § 2; 1977, ch. 247, § 114; 2003, ch. 273, § 2. ANNOTATIONSThe 2003 amendment, effective July 1, 2003, substituted "processing documents; model accounting practices; internal accounting controls" for "forms" in the section heading; added Subsection A designation and in Subsection A, substituted "The division" for "The financial control division of the state department of finance and administration" at the beginning, inserted "and set standards for" following "accounts and shall", substituted "procedures, policies and processing documents" for "forms" following "division shall prescribe", added the last sentence; and added Subsections B and C. Executive conditions on grants of capital outlay appropriations. — Executive Order 2013-006, which requires state agencies, local public bodies and other entities to meet criteria that exceed the conditions required under the 2013 Work New Mexico Act, Laws 2013, ch. 226, before they can receive and use capital outlay appropriations, violates the separation of powers mandated by Article III, Section 1 of the New Mexico Constitution. 2013 Op. Att'y Gen. No.13-03. Authority to create working capital fund to finance central data processing service. — The department of finance and administration has authority to set up and maintain a working capital fund to finance the operation of a central electronic data processing service. 1959 Op. Att'y Gen. No. 59-187.
NM Stat § 6-5-2.1 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 5 - Financial Control|Section 6-5-2.1 - Division; additional duties.

The division shall: A. coordinate all procedures for financial administration and financial control and integrate them into an adequate and unified system, including the devising, prescribing and installing of processing documents, records and procedures for state agencies; B. collect and maintain the necessary information to produce ledgers, journals, registers and other supporting records and analyses; C. maintain information that adequately supports all entries in the state general ledger; D. verify and control state agency compliance with allotments; E. conduct all central accounting and fiscal reporting for the state as a whole and produce interim statewide financial reports and the state's comprehensive annual financial statements; F. prescribe, develop, operate and maintain a uniform statewide accounting system network; G. prescribe and approve the installation of any changes in the statewide accounting system network as necessary to secure and maintain internal control and facilitate the recording of accounting data in order to prepare reliable and meaningful statements and reports; H. prescribe the uniform classification of accounts to be used by state agencies; I. operate a central payroll system; J. perform monthly reconciliations with the balances and accounts kept by the state treasurer and adopt and promulgate rules regarding reconciliation for state agencies; K. prescribe and revise procedures, techniques and formats for electronic data transmission to improve the flow of data among state agencies; L. monitor reversion of unexpended general fund balances by September 30 of each year; M. promulgate rules relating to the acceptance of credit, charge and debit cards for the payment of fees, taxes and other charges assessed by state agencies; N. store and maintain records electronically; O. establish, with the attorney general's approval, a procedure for electronic signatures; P. maintain accounts and information as necessary to show the sources of state revenues and the purposes for which expenditures are made and provide proper accounting controls to protect state finances; Q. make improvements in the state's model accounting practices, systems and procedures; R. assist state agencies in resolving financial questions or problems; S. have access to and authority to examine books, accounts, reports, vouchers, correspondence files and other records, bank accounts, money and other property of a state agency; and T. consult with the state auditor to promote better financial statement reporting. History: Laws 2003, ch. 273, § 9. ANNOTATIONSEffective dates. — Laws 2003, ch. 273, § 26 made the act effective July 1, 2003.
NM Stat § 6-5-3 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 5 - Financial Control|Section 6-5-3 - Legality and authority for proposed expenditures determined by division and state agency; encumbering funds.

Before any vouchers or purchase orders are issued or contracts are entered into involving the expenditure of public funds by a state agency, the authority for the proposed expenditure shall be determined by the division and the state agency. After the authority for the expenditure is determined, the appropriate fund shall be shown by the division to be encumbered to the extent of the proposed expenditure. The division may request, and the state agency shall provide, such documentation and other information as the division deems necessary to justify the state agency's determination of authority. The division may disapprove the proposed expenditure if it determines that the justification is inadequate or is not substantiated by law. The division may perform, on a statistical or stratified basis, internal pre-audit and post-audit procedures to monitor and enforce compliance with the provisions of this section. History: 1953 Comp., § 11-2-65, enacted by Laws 1957, ch. 252, § 3; 1977, ch. 247, § 115; 2003, ch. 273, § 3. ANNOTATIONSCross references. — For provision that New Mexico beef council is not required to submit vouchers, purchase orders or contracts, see 77-2A-8 NMSA 1978. The 2003 amendment, effective July 1, 2003, substituted "division and state agency" for "financial control division" in the section heading and also in the first sentence and added the last three sentences to the section. Rule requiring approval of contracts officers. — The department of finance and administration's Rule 78-2 that contracts are not effective or binding until approved by the contracts officer derives its authority from Section 6-5-3 NMSA 1978. Joseph E. Montoya & Assocs. v. State, 1985-NMSC-074, 103 N.M. 224, 704 P.2d 1100. Establishment of maximum wage not authorized. — This section authorizes the department of finance and administration to determine whether the payroll voucher is submitted in proper form and whether the employee actually performed the services stated therein, but does not authorize the department to establish a maximum wage or make a determination thereon. 1958 Op. Att'y Gen. No. 58-52.
NM Stat § 6-5-4 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 5 - Financial Control|Section 6-5-4 - Repealed.

ANNOTATIONSRepeals. — Laws 2003, ch. 273, § 25 repealed 6-5-4 NMSA 1978, as enacted by Laws 1957, ch. 252, § 4, relating to reports to legislature, effective July 1, 2003. For provisions of former section, see the 2002 NMSA 1978 on NMOneSource.com.
NM Stat § 6-5-4.1 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 5 - Financial Control|Section 6-5-4.1 - Annual financial report.

The division shall compile a comprehensive annual financial report. To assist in the compilation of the report, each state agency shall compile, in accordance with generally accepted accounting principles, its financial statements on a schedule established by the division. History: Laws 2003, ch. 273, § 8. ANNOTATIONSEffective dates. — Laws 2003, ch. 273, § 26 made the act effective July 1, 2003.
NM Stat § 6-5-5 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 5 - Financial Control|Section 6-5-5 - Warrants issued by secretary; powers and duties of state auditor regarding warrants and transfer of funds imposed upon secretary.

All warrants upon the state treasury shall be issued by the secretary. All the powers and duties of the state auditor relating to the issuance of warrants or the transfer of funds are imposed upon the secretary. History: 1953 Comp., § 11-2-67, enacted by Laws 1957, ch. 252, § 5; 1977, ch. 247, § 117. ANNOTATIONSOnly secretary authorized to draw warrants. — Warrants drawn for the purpose of paying per diem and traveling expenses of the legislative finance committee, and warrants drawn to effect payment of the legislative council and legislative council's services, should only be by the director (secretary) of the department of public finance and administration, and not by the state auditor. 1957 Op. Att'y Gen. No. 57-184.
NM Stat § 6-5-7 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 5 - Financial Control|Section 6-5-7 - Warrant or documentation to show fund from which payment is made; settlement of claims against state; account between state and treasury.

Every warrant issued or its supporting documentation shall contain the particular fund appropriated by law out of which it is to be paid. The division shall settle all claims against the state payable by law out of the treasury and keep an account between the state and the treasurer. History: 1953 Comp., § 11-2-69, enacted by Laws 1957, ch. 252, § 8; 1977, ch. 247, § 119; 2006, ch. 24, § 1. ANNOTATIONSThe 2006 amendment, effective May 17, 2006, provided that funding sources shall appear on every warrant or its supporting documentation.
NM Stat § 6-5-9 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 5 - Financial Control|Section 6-5-9 - Secretary may authorize state agencies to issue warrants; secretary may except state agencies from submission of proposed vouchers, purchase orders or contracts.

The secretary of finance and administration may, when he determines that efficiency or economy so requires, authorize state agencies to issue warrants and except state agencies from the requirement of prior submission of proposed vouchers, purchase orders or contracts to the financial control division as provided in Section 6-5-3 NMSA 1978. The authorization or exception shall be made annually by the order of the secretary in writing. The order shall state the extent of the authorization or exception and the reasons therefore [therefor]. The department of finance and administration shall promulgate rules providing conditions for agencies to meet before obtaining an authorization or exception pursuant to this section. The department shall annually report to the legislative finance committee on the authorizations and exceptions granted. History: 1953 Comp., § 11-2-71, enacted by Laws 1957, ch. 252, § 15; 1977, ch. 247, § 121; 2003, ch. 273, § 6. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. The 2003 amendment, effective July 1, 2003, substituted "Section 6-5-3 NMSA 1978. The" for "Section 11-2-65 NMSA 1953. Such" following "as provided in", inserted "annually" following "shall be made", and added the last two sentences. State highway engineer may sign warrants for highway department. — The director (now secretary) of the department of finance and administration has the authority under this section to authorize the chief highway engineer (now state highway engineer) to sign warrants issued by the highway department. 1963 Op. Att'y Gen. No. 63-60. Written order should include a specification for surety bonds. 1963 Op. Att'y Gen. No. 63-60.
NM Stat § 6-5-9.1 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 5 - Financial Control|Section 6-5-9.1 - Procurement card project.

The division shall design and implement a procurement card project that allows state agencies to pay for purchases by using procurement cards. To implement the project, the division may enter into an agreement with a procurement card issuer. The division shall determine the limits of the project, including the number of state agencies that participate and limitations on types of goods and services that may be eligible for purchase through procurement cards. History: Laws 2003, ch. 273, § 10. ANNOTATIONSEffective dates. — Laws 2003, ch. 273, § 26 made the act effective July 1, 2003.
NM Stat § 6-5-10 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 5 - Financial Control|Section 6-5-10 - State agency reversions; director powers; compliance with federal rules.

A. Except as provided in Subsections B and C of this section, all unreserved undesignated fund balances in reverting funds and accounts as reflected in the central financial reporting and accounting system as of June 30 shall revert by September 30 to the general fund. The division may adjust the reversion within forty-five days of release of the audit report for that fiscal year. B. The director of the division may modify a reversion required pursuant to Subsection A of this section if the reversion would violate federal law or rules pertaining to supplanting of state funds with federal funds or other applicable federal provisions. History: Laws 1994, ch. 11, § 1; 2001, ch. 324, § 1; 2003, ch. 273, § 7. ANNOTATIONSThe 2003 amendment, effective July 1, 2003, deleted "and regulations" in the section heading; in Subsection A, substituted "shall revert by September 30" for "as adjusted shall revert" following "of June 30", substituted "The division may adjust the reversion within forty-five" for "within ten" preceding "days of release"; in subsection B, substituted "the division may" for "the financial control division of the department of finance and administration may" near the beginning, substituted "law or rules" for "law rules or regulations" following "would violate federal"; and deleted former Subsection C which read: "Appropriations to the human services department for medicaid payments may be expended by the department for medicaid obligations for prior fiscal years." The 2001 amendment, effective June 15, 2001, inserted the exception at the beginning of Subsection A; in Subsection B, deleted the former last sentence, which read "For the eighty-third fiscal year, the director of the financial control division may modify a reversion pursuant to this section if the reversion would result in a financial hardship to the state"; and added Subsection C.
NM Stat § 6-5-11 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 5 - Financial Control|Section 6-5-11 - "Annual" defined for payroll administration.

For the purpose of administering payroll for all branches of government, "annual" means fifty-two calendar weeks. History: 1978 Comp., § 6-5-11, enacted by Laws 1999, ch. 24, § 1.