reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-21 - Reporting of information; escrow installments.

A. A distributor shall submit to the department by the twenty-fifth day of each month a list by brand family of the total number of cigarettes, or equivalent stick count in the case of roll-your-own, for which the distributor affixed tax stamps or otherwise paid the tax due during the previous calendar month, and any other information that the department or attorney general may require. A distributor shall maintain and make available to the department and attorney general all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the department and attorney general for a period of five years.
B. The department and attorney general shall share information received pursuant to the Tobacco Escrow Fund Act [6-4-14 to 6-4-24 NMSA 1978], and may share information with other federal, state or local agencies for purposes of enforcement of that act, enforcement of Section 6-4-13 NMSA 1978 or enforcement of corresponding laws of other states.
C. The attorney general may require proof from a nonparticipating manufacturer that it has established a qualified escrow fund with verification of the amount of money in the fund exclusive of interest, including the balance, dates and amounts of deposits and dates and amounts of withdrawals.
D. The attorney general and the department may require a distributor or tobacco product manufacturer to submit additional information as necessary to determine compliance with the Tobacco Escrow Fund Act, including samples of the packaging or labeling of each brand family.
E. The attorney general may require a nonparticipating manufacturer to make escrow fund deposits quarterly and may require information sufficient to determine the adequacy of the amount of the quarterly deposit.
F. The attorney general or the department may seek an injunction to compel compliance with this section. In any action brought pursuant to this subsection, the state shall be entitled to recover the costs of investigation, costs of the action and reasonable attorney fees.
History:
Laws 2003, ch. 114, § 8; 2004, ch. 103, § 1.
ANNOTATIONS
The 2004 amendment,
effective May 19, 2004, amended Subsection E to permit the attorney general to require quarterly rather than annual escrow fund deposits and information.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-23 - General provisions.

A. The attorney general and the secretary shall promulgate rules to effectuate the purposes of the Tobacco Escrow Fund Act [6-4-14 to 6-4-24 NMSA 1978].
B. In an action brought by the state to enforce the provisions of the Tobacco Escrow Fund Act, the state shall be entitled to recover the costs of investigation, costs of the action and reasonable attorney fees, if the state prevails.
C. If a court determines that a person has violated a provision of the Tobacco Escrow Fund Act, the court shall order any profits, gain, gross receipts or other benefit from the violation to be disgorged and paid to the state treasurer for deposit in the general fund.
D. The remedies and penalties provided in the Tobacco Escrow Fund Act are cumulative to each other and to penalties and remedies available under other laws.
History:
Laws 2003, ch. 114, § 10.
ANNOTATIONS
Emergency clauses.
— Laws 2003, ch. 114, § 12 contained an emergency clause and was approved April 2, 2003.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-24 - Construction of act.

If a court finds that a provision of the Tobacco Escrow Fund Act [6-4-14 to 6-4-24 NMSA 1978] and of Sections 6-4-12 and 6-4-13 NMSA 1978 conflict and cannot be harmonized, Sections 6-4-12 and 6-4-13 NMSA 1978 shall control. If a provision of the Tobacco Escrow Fund Act causes Sections 6-4-12 and 6-4-13 NMSA 1978 to no longer constitute a qualifying or model statute as those terms are defined in the master settlement agreement, that provision shall be invalid.
History:
Laws 2003, ch. 114, § 11.
ANNOTATIONS
Emergency clauses.
— Laws 2003, ch. 114, § 12 contained an emergency clause and was approved April 2, 2003.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-24.1 - Attorney general authority; audit and investigation.

The attorney general or the attorney general's authorized representative may conduct audits and investigations of:
A. a nonparticipating tobacco product manufacturer and its importers;
B. a tobacco product manufacturer as defined in Section 6-4-12 NMSA 1978 that became a participating manufacturer after the master settlement agreement execution date, as defined at section II(aa) of the master settlement agreement, and its importers;
C. exclusive distributors, retail dealers, stamping agents and wholesale dealers; and
D. persons or entities engaged in delivery sales.
History:
1978 Comp., § 6-4-24.1, as enacted by Laws 2009, ch. 197, § 9.
ANNOTATIONS
Effective dates.
— Laws 2009, ch. 197, § 26 made Laws 2009, ch. 197, § 9 effective July 1, 2009.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-24.2 - Presumption.

In any action under Section 6-4-13 NMSA 1978, reports of numbers of cigarettes stamped submitted pursuant to Subsection A of Section 6-4-21 NMSA 1978 shall be admissible evidence and shall be presumed to state accurately the number of cigarettes stamped during the time period by the stamping agent that submitted the report, absent a contrary showing by the nonparticipating manufacturer or importer. Nothing in this section shall be construed as limiting or otherwise affecting the state's right to maintain that such reports are incorrect or do not accurately reflect a nonparticipating manufacturer's sales in the state during the time period in question, and the presumption shall not apply in the event that the state does so maintain.
History:
1978 Comp., § 6-4-24.2, as enacted by Laws 2009, ch. 197, § 10.
ANNOTATIONS
Effective dates.
— Laws 2009, ch. 197, § 26 made Laws 2009, ch. 197, § 10 effective July 1, 2009.
2023 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.
ANNOTATIONS
Cross 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.
2023 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.
ANNOTATIONS
Effective 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.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 2020, ch. 3, § 8 made Laws 2020, ch. 3, § 4 effective July 1, 2020.
2023 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.
ANNOTATIONS
The 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.
2023 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.
ANNOTATIONS
The 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.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 2003, ch. 273, § 26 made the act effective July 1, 2003.
2023 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.
ANNOTATIONS
Cross 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.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 5 - Financial Control › Section 6-5-4 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 2003, ch. 273, § 26 made the act effective July 1, 2003.
2023 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.
ANNOTATIONS
Only 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.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 5 - Financial Control › Section 6-5-6 - Determinations to be made prior to issuance of warrants.

A. No warrant upon the state treasury for the disbursement of funds shall be issued except upon the determination of the division and the state agency that the amount of the expenditure:
(1) does not exceed the appropriation made to the state agency; and
(2) does not exceed the periodic allotment made to the state agency or the unencumbered balance of funds at its disposal unless the warrant includes federal funds that will be receipted based upon established warrant-clearing patterns.
B. The division may implement and perform internal pre-audit and post-audit procedures to monitor and enforce compliance with the provisions of this section. The pre-audit and post-audit procedures may be applied on a stratified or statistical basis.
C. A state agency shall determine that a proposed expenditure is for a public benefit and purpose consistent with the related appropriation and is necessary to carry out the statutory mission of the state agency prior to committing the state to the transaction.
History:
1953 Comp., § 11-2-68, enacted by Laws 1957, ch. 252, § 7; 1977, ch. 247, § 118; 1993, ch. 105, § 3; 2003, ch. 273, § 4.
ANNOTATIONS
The 2003 amendment,
effective July 1, 2003, added present designation Subsection A and redesignated former Subsections A and B as Paragraphs A(1) and (2); substituted "division and the state agency" for "financial control division" in present Subsection A; inserted "state" preceding "agency" in Paragraphs A(1) and (2); deleted Subsection C which read: "is for a purpose included within the appropriation or otherwise authorized by law"; and added present Subsections B and C.
The 1993 amendment,
effective June 18, 1993, added the language beginning "unless the warrant" at the end of Subsection B.
Responsibility for determining propriety of funds to be disbursed.
— The responsibility for determining that funds to be disbursed from the state treasurer are paid for a proper and legal purpose falls upon the department of finance and administration and more specifically upon the division of financial control. 1961 Op. Att'y Gen. No. 61-09.
Reimbursement of sheriff for payment of guard's authorized expenses.
— If a sheriff has expended his own money in payment for a guard's authorized expenses, those expenses would therefore be legal expenses of the sheriff for which he could properly be reimbursed. As regards the responsibility of the state auditor (secretary of finance and administration) in determining whether this payment was proper, his responsibility would be fulfilled by determining that a guard actually accompanied the sheriff on the subject trip and that expenses submitted by the sheriff were properly substantiated. 1961 Op. Att'y Gen. No. 61-09.
Effect of section on employee's salary.
— This section could have a definite bearing upon an employee's salary if the issuance of the salary exceeds the appropriation made to the agency or exceeds the agency's periodic allotment or its unencumbered balance of funds at its disposal. 1958 Op. Att'y Gen. No. 58-52.
2023 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.
ANNOTATIONS
The 2006 amendment,
effective May 17, 2006, provided that funding sources shall appear on every warrant or its supporting documentation.
2023 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.
ANNOTATIONS
Bracketed 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.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 2003, ch. 273, § 26 made the act effective July 1, 2003.
2023 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.
ANNOTATIONS
The 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.
2023 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.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 6 - Local Government Finances › Section 6-6-3 - Local public bodies; duties.

Every local public body shall:
A. keep all the books, records and accounts in their respective offices in the form prescribed by the local government division;
B. make all reports as may be required by the local government division; and
C. conform to the rules and regulations adopted by the local government division.
History:
1953 Comp., § 11-2-58, enacted by Laws 1957, ch. 250, § 3; 1977, ch. 247, § 113.
ANNOTATIONS
Conservancy districts subject to provisions of 6-6-1 to 6-6-6 NMSA 1978.
— Conservancy districts, as characterized by 73-14-3 NMSA 1978, are subject to the provisions of 6-6-1 to 6-6-6 NMSA 1978. 1958 Op. Att'y Gen. No. 58-51.
Board of county commissioners, acting as a board of finance, may not delegate to a financial advisor duties that are statutorily delegated to either the county treasurer or the board.
— Where the Sandoval county board of county commissioners hired a contractor to formulate an investment policy for the county and to advise the Sandoval county treasurer and the board of financial matters, the contractor may aid the county commissioners, acting as the board of finance, in the formulation of an investment policy, but the contractor may not be delegated the statutory authority to supervise, demand or oversee the roles and responsibilities of the county treasurer. New Mexico courts have confirmed that a board of county commissioners may delegate its "advice and consent" authority to the county treasurer through the adoption of a county investment policy; yet, it may not delegate its statutory "advice and consent" authority to a contractor.
Sandoval County Treasurer
(5/17/16), Att'y Gen. Adv. Ltr. 2016-04.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 6 - Local Government Finances › Section 6-6-4 - Local government division; research and survey; report to governor and legislature.

The local government division shall have the power, authority and responsibility to engage in research, conduct surveys and examine the operation and activities, including but not limited to the purchasing practices, of local public bodies, submitting to the governor and the legislature and local public bodies measures to secure greater administrative efficiency and economy, to minimize the duplication of activities, and to effect a better organization and consolidation of functions among local public bodies.
History:
1953 Comp., § 11-2-59, enacted by Laws 1957, ch. 250, § 4; 1975, ch. 164, § 1.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 6 - Local Government Finances › Section 6-6-4.1 - Local government division; additional duties; occupancy tax quarterly reports.

The local government division of the department of finance and administration shall promulgate rules and regulations that require the governing body of any municipality or county imposing and collecting an occupancy tax pursuant to the Lodgers' Tax Act [3-38-13 to 3-38-25 NMSA 1978] to report to the division on a quarterly basis any expenditure of occupancy tax funds pursuant to Sections 3-38-15 and 3-38-21 NMSA 1978.
History:
Laws 1996, ch. 58, § 11.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 6 - Local Government Finances › Section 6-6-5 - Record of approved budget.

Upon receipt of any budget approved by the local government division, the local public body shall cause such budget to be made a part of the minutes of such body.
History:
1953 Comp., § 11-2-60, enacted by Laws 1957, ch. 250, § 5.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 6 - Local Government Finances › Section 6-6-6 - Approved budgets; claims or warrants in excess of budget; liability.

When any budget for a local public body has been approved and received by a local public body, it is binding upon all officials and governing authorities, and no governing authority or official shall allow or approve claims in excess thereof, and no official shall pay any check or warrant in excess thereof, and the allowances or claims or checks or warrants so allowed or paid shall be a liability against the officials so allowing or paying those claims or checks or warrants, and recovery for the excess amounts so allowed or paid may be had against the bondsmen of those officials.
History:
1953 Comp., § 11-2-61, enacted by Laws 1957, ch. 250, § 6; 2001, ch. 147, § 3.
ANNOTATIONS
The 2001 amendment,
effective June 15, 2001, inserted "check or" preceding "warrant" and inserted "checks or" preceding "warrants" in two places.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 6 - Local Government Finances › Section 6-6-7 - [Limitation on county expenditures during year official's term expires; exceptions.]

It shall be unlawful for the board of county commissioners, the county clerk or any other county official authorized to make purchases to disburse, expend or obligate any sum in excess of fifty per centum of the approved budget for the fiscal year during which the terms of office of any such official will expire; provided, however, that expendtiures or [expenditures for] election expense, record books, necessary office equipment and fuel shall be excepted from the provisions of this act [6-6-7, 6-6-9, 6-6-10 NMSA 1978]. In the event it may be deemed advisable or advantageous to contract for fuel for the entire year, proper precaution must be exercised that a sufficient supply of fuel will be on hand and available for the needs of the incoming officials, or an amount equal to the sum by which one-half the budget item has been exceeded.
History:
1941 Comp., § 7-602, enacted by Laws 1941, ch. 190, § 1; 1953 Comp., § 11-6-1.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For destruction of documentary evidence of extinguished debt,
see
6-10-62 NMSA 1978.
Legislature intended this section to apply to each fund
and item of the budget. 1956 Op. Att'y Gen. No. 56-6551.
County clerk's duties ministerial.
— The duties of a county clerk with respect to fiscal matters are ministerial. 1979 Op. Att'y Gen. No. 79-33.
County clerk not responsible for disbursement of funds.
— Legal responsibility for disbursement of public funds vested in board of county commissioners does not extend to county clerks. 1979 Op. Att'y Gen. No. 79-33.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
20 C.J.S. Counties § 201; 79 C.J.S. Schools and School Districts § 325.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 6 - Local Government Finances › Section 6-6-8 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1979, ch. 54, § 1 repealed 6-6-8 NMSA 1978, relating to a limitation on county school expenditures during the fiscal year in which the superintendent's term expires.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 6 - Local Government Finances › Section 6-6-9 - [Limitation on municipal expenditures during year officials' terms expire.]

It shall be unlawful for the governing board or council of any city, town or village in the state of New Mexico to disburse, expend or contract for the expenditure of more than the proportionate share of the fiscal year budget during any fiscal year in which the terms of office of such officials will expire, as the number of months such officials are in office bears to the entire fiscal year.
History:
1941 Comp., § 7-604, enacted by Laws 1941, ch. 190, § 3; 1953 Comp., § 11-6-3.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
64A C.J.S. Municipal Corporations §§ 1582, 1583.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 6 - Local Government Finances › Section 6-6-10 - Violation of expense limit; penalty.

Any member of any board of county commissioners, or of any local school board, or of any governing board or council of any municipality, or any other official who shall violate the provisions of Sections 6-6-7 through 6-6-10 NMSA 1978 [6-6-7, 6-6-9, 6-6-10 NMSA 1978] shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment for not more than six months or both [and] upon conviction under the section the position shall be declared vacant. Any official whose duty it is to allow claims and issue warrants therefor, who issues warrants or evidences of indebtedness contrary to the provisions of Sections 6-6-7 through 6-6-10 NMSA 1978 shall be liable to his respective county, school district or municipality for such violations and recovery may be made against the bondsmen of such official.
History:
1941 Comp., § 7-606, enacted by Laws 1941, ch. 190, § 5; 1953 Comp., § 11-6-5; 1979, ch. 335, § 1.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For penalty for misusing public funds,
see
6-10-40 and 6-10-52 NMSA 1978.
Compiler's notes.
— Section 6-6-8 NMSA 1978, referred to in both the first and second sentences, was repealed in 1979.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
63C Am. Jur. 2d Public Officers and Employees §§ 287 to 290.
67 C.J.S. Officers and Public Employees §§ 225, 242.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 6 - Local Government Finances › Section 6-6-12 - Exemptions from Bateman Act.

Insurance contracts not exceeding five years, joint projects between two or more local public bodies not exceeding five years, lease-purchase agreements, lease agreements, contracts providing for the operation or provision and operation of a jail by or with another local public body or by an independent contractor entered into by a local public body set out in Section 6-6-11 NMSA 1978 and guaranteed energy savings contracts and installment payment contracts or lease-purchase agreements pursuant to guaranteed energy savings contracts are exempt from the provisions of Section 6-6-11 NMSA 1978, and such contracts, lease-purchase agreements, lease agreements and jail contracts are declared not to constitute the creation of debt.
History:
1953 Comp., § 11-6-6.1, enacted by Laws 1968, ch. 72, § 8; 1984, ch. 22, § 2; 1993, ch. 231, § 11; 1999, ch. 198, § 1.
ANNOTATIONS
The 1999 amendment,
effective June 18, 1999, inserted "joint projects between two or more local public bodies not exceeding five years" following "five years" and inserted "by or with another local public body or" following "jail".
Lease-sale.
— If an option price required to be paid by a county is nominal or nonexistent, a purported lease may be treated as a sale, creating the type of future economic commitment that requires the arrangement be approved by the voters, pursuant to N.M. Const., art. IX, § 10.
Montano v. Gabaldon
, 1989-NMSC-001, 108 N.M. 94, 766 P.2d 1328.
Municipalities may enter into long-term lease agreements
and lease purchase agreements without violating the provisions of the Bateman Act (6-6-11 and 6-6-13 to 6-6-18 NMSA 1978). 1969 Op. Att'y Gen. No. 69-39.
Lease purchase agreements.
— In spite of the language of this section, certain lease purchase agreements may constitute the creation of debt within N.M. Const., art. IX, §§ 10, 11 and 12. 1969 Op. Att'y Gen. No. 69-39.
The purchase of school yearbooks does not fall within any of the exceptions
provided in this section. 1969 Op. Att'y Gen. No. 69-17.
Lease purchase agreements binding on future councils.
— Although a municipality may not earmark receipts of the future so that these receipts will go to the payment of the amount due each year under a lease purchase agreement, nevertheless, such agreements are binding on future councils and mayors of municipalities. 1969 Op. Att'y Gen. No. 69-39.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 6 - Local Government Finances › Section 6-6-13 - Salaries to be prorated.

All fees, salaries and perquisites of officers of counties, municipalities, boards of education, school districts and all other officers shall be reduced if there is an insufficient collection of money with which to pay them as provided by law for their services in any current year so that there is no violation of the provisions of law as to incurring indebtedness for any current year over and above the money actually collected for that current year.
History:
Laws 1897, ch. 42, § 16; C.L. 1897, § 300; Code 1915, § 1228; C.S. 1929, § 33-4242; 1941 Comp., § 7-608; 1953 Comp., § 11-6-7; Laws 1968, ch. 69, § 3.
ANNOTATIONS
Available salary fund to be apportioned among officers and creditors.
— The Bateman Act (6-6-11 and 6-6-13 to 6-6-18 NMSA 1978) applies to officers and creditors alike, and the available salary fund should be apportioned pro rata among all as the law directs if, when supplemented by the current expense fund, there is a deficiency.
Taylor v. Board of Comm'rs
, 1940-NMSC-064, 44 N.M. 605, 107 P.2d 121.
Restrictions on payment of judgment.
— A judgment rendered in one year for fees, salaries or perquisites of an officer for a preceding year cannot be paid out of any funds except the taxes collected for the year in which the services are rendered or the fees and perquisites become due.
Territory ex rel. Adair v. Beall
, 1904-NMSC-007, 12 N.M. 131, 75 P. 38.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 6 - Local Government Finances › Section 6-6-16 - [Appealed claims; payment.]

In the event any claimant, during any current year, should appeal from the board of county commissioners, as provided for by law, from the amount allowed him by such board, the commissioners, in making their quarterly payments as above-provided for, shall estimate and allow such claimant the amount allowed him, and in the event the court should allow such claimant a larger sum than was allowed him by the board of county commissioners the amount so allowed by the court shall be considered and paid as above-provided for at the next quarterly settlement after such decision of the court.
History:
Laws 1897, ch. 42, § 19; C.L. 1897, § 303; Code 1915, § 1231; C.S. 1929, § 33-4245; 1941 Comp., § 7-611; 1953 Comp., § 11-6-10.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For appeal from board of county commissioners,
see
4-45-5 NMSA 1978.
Judgment can be satisfied only out of funds collected for year in which accrued.
— A judgment on appeal from a disallowance by the commissioners of a claim of a county officer for fees, services or perquisites can be satisfied only out of taxes collected for the year in which accrued.
Territory ex rel. Adair v. Beall
, 1904-NMSC-007, 12 N.M. 131, 75 P. 38.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 6 - Local Government Finances › Section 6-6-17 - [Current year same as fiscal year.]

The current year for the purpose of Sections 6-6-11, 6-6-13 to 6-6-16 NMSA 1978 inclusive shall be construed to mean the fiscal year as defined in Section 6-10-1 NMSA 1978.
History:
Laws 1897, ch. 42, § 20; C.L. 1897, § 304; Code 1915, § 1232; C.S. 1929, § 33-4246; Laws 1939, ch. 56, § 1; 1941 Comp., § 7-612; 1953 Comp., § 11-6-11.
ANNOTATIONS
Bracketed material.
— The bracketed material in the catchline was inserted by the compiler and is not part of the law.