reglab/statecodes huggingface dataset:
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 5 - STUDENT IDENTIFICATION SYSTEM AND ACCOUNTABILITY DATA SYSTEM: SECURITY MEASURES › Section 6.19.5.9 - SECURITY MEASURES: PUBLIC EDUCATION DEPARTMENT

Current through Register Vol. 35, No. 13, July 16, 2024
A. The PED shall, at least annually, assess
				and strengthen as appropriate the system designed to prevent unauthorized
				access to the student identification system.
B. The PED shall install and utilize
				appropriate intrusion detection systems to collect information from a variety
				of vantage points within its computer systems and networks and analyze this
				information for symptoms of security breaches.
C. The PED shall, on an annual basis, delete
				all user identification numbers and passwords, subject to the following:
(1) The PED shall inform local school
				superintendents and administrators of charter schools at least twenty (20) days
				in advance of the deletion date.
(2) The PED shall inform local school
				district superintendents and administrators of charter schools of the
				procedures and timelines for reactivating user identification numbers and
				passwords.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 8 - SCHOOL DIFFERENTIATION AND SUPPORT › Section 6.19.8.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This rule shall apply to all public schools in New Mexico. If
				  any part or application of this rule is held invalid, the remainder of the rule
				  or its application in other situations shall not be affected.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 8 - SCHOOL DIFFERENTIATION AND SUPPORT › Section 6.19.8.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Sections
				  9-24-8,
				  22-2-1,
				  22-2-2,
				  22-2C-1 through
				  22-2C-13, and
				  22-2F-1 through
				  22-2F-3 NMSA 1978;
				  20 USC
				  6303.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 8 - SCHOOL DIFFERENTIATION AND SUPPORT › Section 6.19.8.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
October 10, 2023, unless a later date is cited at the end of
				  a section.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 8 - SCHOOL DIFFERENTIATION AND SUPPORT › Section 6.19.8.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
This rule provides for the recognition of high-performing
				  schools and schools that have exited categories of improvement or intervention,
				  and for the designation of schools needing improvement or intervention. This
				  rule complies with requirements for statewide accountability systems based on
				  challenging academic standards for language arts and mathematics and for school
				  improvement designations and actions of the department as detailed by the
				  state's system of annual meaningful differentiation and by the Elementary and
				  Secondary Education Act (ESEA) as amended by the Every Student Succeeds Act
				  (ESSA).
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 8 - SCHOOL DIFFERENTIATION AND SUPPORT › Section 6.19.8.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
"Annual
				meaningful differentiation"
means the state system of accountability for
				defining school performance and categorizing schools in compliance with
				20 USC
				6303. Performance indicators for all schools
				include academic proficiency, progress toward English language proficiency for
				English learners, and at least one measure of school quality and student
				success. Performance indicators for elementary schools include student growth.
				Performance indicators for high schools include graduation rate.
B.
"Chronically absent"
means a
				student who missed ten percent or more of school days in which they were
				enrolled during the school year.
C.
"College and career readiness indicator"
means an indicator
				calculated for high schools consisting of the participation rate and success
				rate of students in college and career readiness opportunities, as defined by
				the department.
D.
"Consistently underperforming"
means a priority group index score
				below the threshold determined by department for two of the most recent three
				years.
E.
"ESSA plan"
means the most recent state plan and any addendums issued by the department
				pursuant to ESEA, as amended by ESSA, and approved by the United States
				department of education in accordance with
				20 USC
				6303.
F.
"Evidence-based practices"
means activities, strategies, and interventions informed and supported by
				rigorous research that demonstrate consistent, positive impacts on student
				outcomes.
G.
"Graduation
				rate"
means an indicator equal to the percentage of students in an
				assigned cohort who earned a diploma within a specified number of years.
(1) Four-year cohort graduation rate means
				the percentage of students in the four-year cohort who earned a diploma within
				four years.
(2) Five-year cohort
				graduation rate means the percentage of students in the five-year cohort who
				earned a diploma within five years.
(3) Six-year cohort graduation rate means the
				percentage of students in the six-year cohort who earned a diploma within six
				years.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 8 - SCHOOL DIFFERENTIATION AND SUPPORT › Section 6.19.8.9 - DETERMINATION OF A SCHOOL INDEX SCORE

Current through Register Vol. 35, No. 13, July 16, 2024
A. Each public school shall earn a school
				index score as calculated by the department according to the state's system for
				annual meaningful differentiation detailed in the state's ESSA plan or
				department guidance. The school's index score and priority group index scores
				will be used to annually differentiate schools and to identify schools in need
				of comprehensive support and improvement as specified in this rule.
B. All enrolled students in eligible grades
				and courses, as determined by the department, must be assessed with the
				appropriate state assessment, including the state-approved alternate assessment
				when applicable. At least ninety-five percent of all eligible students shall
				participate in statewide assessment.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 8 - SCHOOL DIFFERENTIATION AND SUPPORT › Section 6.19.8.10 - PRIORITIZATION OF RESOURCES

Current through Register Vol. 35, No. 13, July 16, 2024
Pursuant to Sections
				  22-8-11 and
				  22-8-18 NMSA 1978, the department
				  may disapprove or make corrections, revisions, or amendments to the budget of a
				  school district or charter school that does not prioritize resources toward
				  evidence-based practices, interventions, and methods required by department
				  guidance and linked to improved student achievement.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 8 - SCHOOL DIFFERENTIATION AND SUPPORT › Section 6.19.8.11 - ANNUAL DIFFERENTIATION CYCLE

Current through Register Vol. 35, No. 13, July 16, 2024
Pursuant to
				  20 USC
				  6303, the department shall annually
				  differentiate categories for school support and improvement. School designation
				  categories differentiated annually include spotlight schools, traditional
				  support schools, schools in need of targeted support and improvement (TSI), and
				  schools in need of additional targeted support and improvement (ATSI).
A.
Spotlight school
				identification.
A school shall be identified as a spotlight school if
				its school index score is above the seventy-fifth percentile of all public
				schools and the school is not in need of improvement or intervention due to
				specific priority group index scores. Spotlight schools shall develop and
				implement school-level plans in accordance with department guidance.
B.
Traditional support school
				identification.
A school shall be identified as a traditional support
				school if the school index score is above the support threshold, at or below
				the seventy-fifth percentile, and does not meet criteria for TSI or ATSI
				schools. Traditional support schools shall develop and implement school-level
				plans in accordance with department guidance.
C.
TSI school identification.
A
				school shall be identified as a TSI school if one or more priority groups meet
				the department's definition of consistently underperforming. A TSI school shall
				develop and implement a school-level, targeted support and improvement plan
				that includes evidence-based practices and is in accordance with department
				guidance.
D.
ATSI school
				identification.
A Title I school shall be identified as an ATSI school
				if one or more priority groups has an index score that falls below the support
				threshold. An ATSI school shall develop and implement a school-level targeted
				support and improvement plan that includes evidence-based practices, identifies
				resource inequities to be addressed through implementation of the plan, and is
				in accordance with department guidance.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 8 - SCHOOL DIFFERENTIATION AND SUPPORT › Section 6.19.8.12 - MULTI-YEAR IDENTIFICATION CYCLE

Current through Register Vol. 35, No. 13, July 16, 2024
In a multi-year identification cycle, using the system of
				  annual meaningful differentiation, the department shall designate cohorts of
				  schools in the following categories: comprehensive support and improvement
				  (CSI), and more rigorous interventions (MRI). For each CSI and MRI school, an
				  LEA shall submit to the department a school improvement plan. The school
				  improvement plan shall follow department guidance and be submitted in a format
				  and on a due date specified by the department. Improvement plans shall include
				  but not be limited to a description of how the LEA will monitor improvement, an
				  assurance that funds will not be supplanted, and a description of a rigorous
				  review process to recruit, screen, select, and evaluate any external partners
				  for school improvement.
A.
CSI
				school identification.
A school shall be identified as a CSI school if
				the school:
(1) is a Title I school that has
				not improved sufficiently to exit ATSI status in the previous identification
				cycle;
(2) is a Title I school that
				has a school index score below the support threshold; or
(3) has a four-year graduation rate less than
				or equal to sixty-six and two-thirds percent for two of the most recent three
				years;
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 8 - SCHOOL DIFFERENTIATION AND SUPPORT › Section 6.19.8.13 - SUPPLEMENTAL ACCOUNTABILITY MODEL

Current through Register Vol. 35, No. 13, July 16, 2024
When calculating a SAM school index score, the department may
				  include the rate of senior completion in the four-year graduation cohort and
				  may include additional department-approved assessments in the college and
				  career readiness indicator. Schools eligible for SAM school status remain
				  subject to the assessment participation requirement described in
				  6.19.8.9 NMAC.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 8 - SCHOOL DIFFERENTIATION AND SUPPORT › Section 6.19.8.15 - OVERSIGHT AND SUPPORT FOR CSI AND MRI SCHOOLS

Current through Register Vol. 35, No. 13, July 16, 2024
CSI and MRI schools may exit department oversight before the
				  end of a multi-year identification cycle by meeting exit criteria described in
				  Section 12 of this rule, but shall continue to receive support from the
				  department for the remainder of the identification cycle, at which time they
				  may exit CSI or MRI status.
A. For
				oversight of schools designated CSI or MRI, the department may require LEAs to:
(1) implement the use of department-approved,
				high-quality instructional materials, best practices, and evidence-based
				programs;
(2) conduct
				department-approved LEA support and readiness assessments and publicly post
				summary findings;
(3) conduct
				department-approved school support and readiness assessments and publicly post
				summary findings;
(4) participate
				in department monitoring and technical assistance visits;
(5) require schools to redirect or repurpose
				funds in accordance with their department-approved CSI or MRI plan;
(6) for MRI schools, require a
				department-provided transformational coach; or
(7) for MRI schools, require restart or
				closure of an MRI school that has failed to exit MRI status within three school
				years.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 9 - EARLY LITERACY REMEDIATION, INTERVENTIONS, AND FAMILY ENGAGEMENT (REPEALED) › Section 6.19.9.8 - GENERAL REQUIREMENTS FOR INTERVENTION, NOTIFICATION, AND REPORTING (REPEALED)

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 9 - EARLY LITERACY REMEDIATION, INTERVENTIONS, AND FAMILY ENGAGEMENT (REPEALED) › Section 6.19.9.9 - PARENT OR LEGAL GUARDIAN NOTIFICATION AND ENGAGEMENT (REPEALED)

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 19 - PUBLIC SCHOOL ACCOUNTABILITY › Part 9 - EARLY LITERACY REMEDIATION, INTERVENTIONS, AND FAMILY ENGAGEMENT (REPEALED) › Section 6.19.9.12 - ELIGIBILITY AND PROCEDURAL REQUIREMENTS FOR ACCELERATION (REPEALED)

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Public Education Department
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This regulation applies to public school districts, charter
				  schools, and regional education cooperatives in the state of New
				  Mexico.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
This rule is adopted pursuant to Sections
				  9-24-8,
				  22-2-1,
				  22-2-2,
				  and
				  22-8-5, NMSA
				  1978.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
November 1, 1997, unless a later date is cited at the end of
				  a section.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
To establish standards in budgets and uniform financial
				  accounting for all New Mexico public schools and school districts. All budgets
				  and financial accounting of public schools and school districts of the state of
				  New Mexico are to be maintained in accordance with the Public School Code,
				  Chapter 22, NMSA, 1978 Compilation, and Generally Accepted Accounting
				  Principles (GAAP), and federal laws and regulations.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. "Budget" - A
				written plan of financial operation for one fiscal year to include an estimate
				of revenues and proposed expenditures.
B. "Department" means the public education
				department.
C. "Operating budget" -
				The budget submitted and approved by the local board by June 20 and certified
				by the department on or before July 1.
D. "Fiscal year" - A twelve-month period,
				beginning July 1 and ending June 30, to which the annual operating budget
				applies.
E. "Fixed assets" - Land,
				buildings, improvements other than buildings, equipment, machinery,
				construction work in progress, and capital leased assets with a cost of $500 or
				more. The definition of fixed assets applies to all assets purchased regardless
				of funding source.
F. "GAAP" -
				generally accepted accounting principles.
G. "Local school board" or "board" means the
				governing body of a school district or charter school.
H. "School districts" means public school
				districts, charter schools and regional education cooperatives
				(RECs).
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.8 - PROCEDURAL REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. All
				school districts shall account for financial transactions and develop and
				maintain their budgets in accordance with the Public School Code, GAAP and
				department procedures for public school accounting and budgeting, which are
				referenced where applicable.
B. The
				deadlines identified in this regulation pertaining to the submittal of required
				reports and documents may be extended by the secretary of education or his
				designee after a request has been submitted by the school district, provided
				the extension is not in violation of state or federal law.
C. If reporting requirements and deadlines
				are not met, the department may withhold funds, suspend payments or both,
				pursuant to 6.21.2.10 NMAC and 6.21.2.11 NMAC.
D. Business officials, serving in the
				capacity of a supervisor or director or manager of accounting and/or
				bookkeeping as mentioned in 6.63.12.8 NMAC, responsible for the preparation and
				presentation of all financial documentation and budget maintenance will meet
				the competency requirements enumerated in 6.63.12.9 NMAC.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.9 - BUDGET PREPARATION STANDARDS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Every school district shall follow budget
				requirements stated in Sections
				22-8-5 through
				22-8-12.2,
				NMSA 1978, and procedures of the department in preparing, submitting,
				maintaining and reporting budgetary information. Budgetary control shall be at
				the function level. Over-expenditure of a function shall not be
				allowed.
B. The proposed budget for
				the ensuing fiscal year shall be submitted to the department by April 15 of
				each year unless extended to a later date by the secretary of
				education.
C. The department shall
				review the school district's projected revenues, including estimated tax
				production based on the most current assessed valuation from the local taxing
				authority and estimated cash carryover for all funds. The department shall
				confer with the school district before determining where additions or
				reductions to the budget will be incorporated.
D. Approval of the proposed budget by the
				local board shall be in a public hearing held prior to June 20. The notice of
				public hearing for the adoption of the budget shall be published in accordance
				with the Open Meetings Act, Section
				10-15-1
				et seq. 1978, Public School Code, and local board policy. Certification of the
				proposed budget by the department shall be on or before July 1. The approved
				and certified budget then constitutes the operating budget.
E. On or before July 31, school districts
				shall determine their actual cash balances in all funds and report them on the
				most current form prescribed by the department. The operational subfund cash
				balance shall be adjusted by the amount of June credits for revenues received
				in that month from local school tax levy federal impact aid, and federal forest
				reserve, if any. The June credits shall be categorized as restricted cash
				balance and are unavailable for budgeting in the ensuing fiscal year. Cash
				balance carried forward from the previous fiscal year in the operational
				subfund shall not be used for salaries and benefits.
F. The operating budget and any authorized
				adjustments, shall be integrated into the school district's accounting system
				after required approvals. Encumbrances shall be used as an element of control
				and integrated into the budget system.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.10 - BUDGET MAINTENANCE STANDARDS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Budget adjustment requests shall be
				submitted on the most current form prescribed by the department. The school
				district shall maintain a log of all budget adjustment requests to account for
				status, numerical sequence, and timely approval at each level. The log is to be
				retained for audit purposes.
B.
				School districts shall submit budget adjustment requests for the operating
				budget to the department for budget increases, budget decreases, transfers
				between functional categories, and transfers from the emergency reserve
				account. The department must take action on budget adjustment requests within
				30 calendar days from the date of receipt by the department or such requests
				will otherwise be considered approved. Expenditures shall not be made by the
				school district until budget authority has been established and approval
				received from the department. Budget adjustments shall not be incorporated into
				the school district's accounting system until approval is received by the
				department.
C. School districts
				shall submit periodic financial reports to the department using the
				department-approved format. Reporting shall be either monthly or quarterly at
				the discretion of the department. The school district shall be notified of its
				required reporting frequency in writing by the department. Required reporting
				frequency may be changed by the department at any time during the year. Reports
				are due at the department by the last working day of the month following the
				end of the required reporting period, unless extended to a later date by the
				secretary of education.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.11 - INTERNAL CONTROL STRUCTURE STANDARDS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Every school district shall establish and
				maintain an internal control structure to provide management with reasonable
				assurance that assets are safe-guarded against loss from unauthorized use or
				disposition, that transactions are executed in accordance with management's
				authorization and recorded properly to permit the preparation of general
				purpose financial statements in accordance with GAAP, and that state and
				federal programs are managed in compliance with applicable laws and
				regulations. The internal control structure shall include written
				administrative controls (rules, procedures and practices, and policies that
				affect the organization) and accounting controls (activity cycles, financial
				statement captions, accounting applications including computer systems) that
				are in accordance with GAAP.
B.
				Each school district shall develop, establish and maintain a structure of
				internal accounting controls and written procedures to provide for segregation
				of duties, a system of authorization and recording procedures, and sound
				accounting practices in performance of duties and functions. The duties to be
				segregated are the authorization to execute a transaction, recording the
				transaction, and custody of assets involved in the transaction.
(1) School district management must ensure
				that protection of the public trust is a major focus when granting the
				authorization to execute business of the school district.
(2) Employees handling significant amounts of
				cash must be adequately bonded. Access to assets is permitted only in
				accordance with school district authorization.
(3) Receipts, checks or warrants, purchase
				orders, and vouchers shall be sequentially pre-numbered.
(4) School districts shall have proper
				safeguards to protect unused checks and other pre-numbered forms, undeposited
				cash and other receipts, and facsimile signature plates.
(5) Transactions are to be recorded as
				necessary to permit preparation of financial statements in conformity with
				GAAP. In addition, school districts shall establish any other criteria
				applicable to such statements to maintain accountability for assets.
(6) School districts shall conduct
				independent checks on performance and proper valuation of recorded amounts,
				such as clerical checks, reconciliations, comparison of assets with recorded
				accountability, computer-programmed controls, management review of reports that
				summarize the detail of account balances, and user review of computer generated
				reports.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.12 - ORGANIZATIONAL STRUCTURE

Current through Register Vol. 35, No. 13, July 16, 2024
School districts shall develop, establish and maintain an
				  effective organizational structure that includes the following:
A. Devise a system for the measurement of and
				accountability for employee performance.
B. Establish a policy in which the delegation
				of responsibility for employee actions is combined with sufficient authority to
				perform the assigned activities.
C.
				Create and maintain budgets and financial reports which facilitate the
				discharge of assigned responsibilities and monitors activities at each level of
				the organizational structure.
D.
				Develop a system of checks and balances which separates incompatible activities
				to preclude absolute control by any individual or unit and provides for
				supervision by higher levels of management and for the monitoring of overall
				school district activities.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.13 - FINANCIAL STANDARDS

Current through Register Vol. 35, No. 13, July 16, 2024
A. General
				ledger: All school districts shall establish and maintain a general ledger in
				accordance with GAAP. The general ledger will be comprised of individual funds
				and account groups using the department's uniform chart of accounts and shall
				be reconciled every fiscal year with department records.
B. Funds and account groups: School districts
				shall use funds and account groups to report their financial position and
				operating results. Funds are classified into three broad categories:
a) governmental funds,
b) proprietary funds and
c) fiduciary funds. There are two account
				groups:
a) general fixed assets and
b) general long-term
				debt.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.14 - CASH CONTROL STANDARDS

Current through Register Vol. 35, No. 13, July 16, 2024
A. School
				districts shall establish and maintain a cash management program to safeguard
				cash and provide prompt and accurate reporting that adheres to cash management
				requirements of the office of management and budget (OMB) Circular A-102, and
				applicable state and federal laws and regulations.
B. The school district shall issue a factory
				pre-numbered receipt for all money received. Pre-numbered receipts are to be
				controlled and secured. If a receipt is voided, all copies shall be marked
				"VOID" and retained in the receipt book.
C. Money received and receipted shall be
				deposited in the bank within twenty-four (24) hours or one banking day. If the
				distance to the bank is considerable, or the cash collection is limited to
				small amounts and/or low volume and it is impractical to meet the twenty-four
				hour/one banking day requirement, the local board may request approval from the
				department for an alternative plan. The bank deposit slip shall have the
				numbers from applicable receipts entered on it or attached as a
				reference.
D. A cash receipts
				journal is to be used for each fiscal year beginning July 1 and ending June 30,
				and is to be presented to the school district's auditor during the annual
				audit.
E. The school district shall
				verify that there is sufficient cash and budget prior to the disbursement of
				cash. A revenue ledger is required for each revenue code as approved in the
				finalized budget, and additional revenue ledgers may be added as
				necessary.
F. The school district
				shall establish a cash control ledger for each fund/subfund. Inter-fund
				transfers of cash among separate and distinct funds are not receipts or
				expenditures. Permanent transfers of previously receipted cash require local
				board and SIDE approval prior to the transfer. All other types of cash
				transfers require only local board approval.
(1) Temporary transfers of cash are to be
				posted as "due from" and "due to" to indicate inter-fund receivables and
				payables.
(2) Posting errors are
				not to be erased, crossed out, or in any other manner eliminated from the
				ledger. A separate entry is required to incorporate necessary corrections.
				Cross-referencing of a correcting entry to the original error should be
				inserted under the "description" column of the ledger.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.15 - INVESTMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. The school
				district shall account for public money placed in interest-bearing deposits in
				accordance with Sections 22-8-40(C) through (G), NMSA 1978; Section
				6-10-17,
				NMSA 1978; Section
				6-10-31,
				NMSA 1978, and other federal and state laws applicable to the investment of
				public school money.
B. Pledged
				collateral: School districts shall require pledged collateral for all cash and
				investments in accordance with Section
				22-8-40,
				NMSA 1978.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.16 - WAREHOUSE/SUPPLY INVENTORY

Current through Register Vol. 35, No. 13, July 16, 2024
This section pertains to districts that maintain a warehouse.
				  At fiscal year end, each school district shall take a physical inventory of
				  remaining goods and materials of an expendable nature (items that are consumed
				  in the normal course of operating the district). School districts shall
				  establish adequate internal accounting control procedures over supplies
				  inventory in accordance with GAAP.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.17 - PURCHASING

Current through Register Vol. 35, No. 13, July 16, 2024
A. Each school
				district shall establish and implement written policies and procedures for
				purchasing which shall be in compliance with the Procurement Code, Section
				13-1-21
				et seq., NMSA 1978. Purchasing policies and procedures for grant funding shall
				comply with requirements established within the grant and the Procurement Code.
				An internal control structure over purchasing shall be established and
				maintained to assure compliance with school district policy, and state and
				federal regulations.
B. A school
				district may contract with a business which has a current price agreement with
				the state purchasing agent or a central purchasing office of another district,
				for services, construction, or items of tangible personal property without the
				use of competitive sealed bids or competitive sealed proposals provided that
				the following conditions are met:
(1) the
				services or construction meet the same standards and specifications as the
				items to be procured;
(2) the total
				quantity to be purchased would not exceed the quantity which may be purchased
				under the existing applicable price agreement;
(3) the purchase order clearly identifies the
				price agreement relied upon;
(4)
				the price agreement relied upon is available for public inspection and for
				inspection by auditors; and
(5) in
				the case of an agreement with the central purchasing office for another
				district, the district with the agreement being relied upon has consented in
				writing to such reliance.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.18 - PAYROLL

Current through Register Vol. 35, No. 13, July 16, 2024
The local board shall establish written payroll policies and
				  procedures which comply with state and federal regulations on payroll as well
				  as maintaining strict internal controls, close supervision and financial
				  accounting in accordance with GAAP. School districts shall maintain and have
				  available for inspection the following employee record documentation:
				  employment contracts (including increments), personnel/payroll action forms,
				  certification records, employment eligibility verification (federal form I-9
				  for citizenship certification), federal and state withholding allowance
				  certificates, pay deduction authorizations, pay or position change notices,
				  Educational Retirement Act plan application, and direct deposit
				  authorizations.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.19 - TRAVEL AND TRAINING

Current through Register Vol. 35, No. 13, July 16, 2024
Each school district shall establish and implement written
				  policies and procedures for travel and training. Travel policies and procedures
				  shall be in compliance with the Per Diem and Mileage Act, Sections
				  10-8-1
				  through
				  10-8-8, NMSA
				  1978, and department of finance and administration (DFA)
				  regulations.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.20 - INSURANCE

Current through Register Vol. 35, No. 13, July 16, 2024
A. Each school
				district shall maintain adequate insurance coverage addressed in the Tort
				Claims Act, Section
				41-4-1 et
				seq., NMSA 1978; the Workers' Compensation Act, Section
				52-1-1 et
				seq., NMSA 1978; Insurance of Public Buildings, Section
				13-5-1
				et seq., NMSA 1978; Officers and Surety Bonds, Section
				22-5-7,
				NMSA 1978; and the Public School Insurance Authority Act, Sections
				22-2-6.1
				through
				22-2-6.10,
				NMSA 1978.
B. Surety bonds paid
				from the operational subfund shall be approved by the department and filed with
				the secretary of the department of finance and administration pursuant to
				Subsection D of Section
				22-5-7,
				NMSA, 1978 Compilation.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.21 - DEBT SERVICE AND BONDS

Current through Register Vol. 35, No. 13, July 16, 2024
A. A debt
				service fund shall be created to account for resources that will be used to
				service general long-term debt that is recorded in the general long-term debt
				account group. General long-term debt includes noncurrent bonds, as well as
				other noncurrent liabilities that might arise from compensated
				absences.
B. Debt service funds
				shall be established only if legally required or when resources are being
				accumulated to meet principal and interest payments that will be made in future
				periods. A single debt service fund shall be used to account for a restricted
				portion of a general property tax that is used to finance principal and
				interest payments on all general obligation bonds. Debt service funds shall be
				used only for the retirement of general long-term debt and for payment of
				county collection costs. Any funds remaining after all debts have been paid may
				be transferred after request for transfer has been approved by the department
				and DFA pursuant to Section
				6-10-43,
				NMSA 1978.
C. All general
				obligation bonds, except refunding bonds, issued under lawful authority by any
				school district shall be issued in accordance with Sections
				6-15-3
				through
				6-15-8,
				NMSA 1978. Refunding bonds are encompassed in Sections
				6-15-11
				through
				6-15-13,
				NMSA 1978.
D. In accordance with
				Section
				6-15-9,
				NMSA, 1978, no bonds shall be issued or sold by any school district after the
				expiration of three (3) years from the date of initiation of proceedings for
				the election authorizing the issue, except as provided in Sections
				6-15-9
				supra, and
				6-15-10,
				NMSA, 1978.
E. Arbitrage: The
				school district shall not earn any income on invested bond proceeds which is in
				excess of the amount which would have been earned if the bond proceeds had been
				invested at a yield equal to the yield on bonds. The school district shall
				prevent the issuance of tax exempt bonds for the purpose of investing the
				proceeds to make a profit. A long-term investment can be made only at an
				interest rate equal to or less than the interest paid on the tax exempt
				bonds.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.22 - FIXED ASSETS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Cost is the
				generally accepted basis of accounting for governmental fixed assets. Donated
				assets are to be recorded at their estimated fair market value at the time of
				the donation.
B. Fixed assets
				related to specific proprietary or trust funds shall be accounted for in those
				funds. All other fixed assets shall be accounted for in the general fixed asset
				account group.
C. Property control
				system: Assets of a long-term character which are intended to continue to be
				held or used, such as land (including acquisition and improvements to grounds),
				buildings (including initial, acquisition, improvements, remodeling, additions,
				and replacement), furniture, machinery and equipment shall be acquired and
				accounted for through the development and implementation of a complete property
				control system which shall be adopted by the local board and in accordance with
				GAAP. General services department (GSD) rules(s), the state Procurement Code,
				and any other applicable state and federal requirements.
D. Capital projects: The acquisition,
				accountability and disposition of fixed assets for capital projects shall be in
				accordance with GAAP. Funds used to erect, remodel, make additions to school
				buildings, or to purchase and improve public school grounds shall be classified
				under capital projects.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.23 - OTHER SERVICES

Current through Register Vol. 35, No. 13, July 16, 2024
A. Food
				services: Food service funds are to be accounted for in the special revenue
				fund or the enterprise fund. All monies collected from the sale of food for the
				food service operation are to be accounted for in accordance with GAAP, U.S.
				department of agriculture (USDA) requirements, and Section
				22-13-13,
				NMSA 1978.
B. Legal fees: No
				district funds shall be used for payment of personal legal fees, including
				attorney's fees and costs, of any school district or charter school employee or
				local school board member. Any payment of legal fees must serve a clearly
				identifiable public interest. Personal legal fees include, but are not limited
				to:
(1) legal fees expended in obtaining or
				retaining any elected position;
(2)
				legal fees incurred by any employee or board member in any civil action filed
				by or against the employee or board member in his or her personal capacity,
				unless, in the case of an action against the employee or board member, the
				allegations are based upon acts taken by that individual in the course and
				scope of his or her employment or service; and
(3) legal fees incurred by any employee or
				board member in the defense of any criminal case, unless the charges are based
				upon acts taken in the course and scope of his or her employment or
				service.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.24 - OTHER ADMINISTRATIVE STANDARDS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Instructional materials: School districts
				shall be allowed credit for textbooks and supplementary instructional materials
				adopted by the department pursuant to the Instructional Materials Act, Section
				22-15-9,
				NMSA 1978. Districts shall report in accordance with the Instructional
				Materials Act and account for instructional materials in accordance with GAAP.
				Audited instructional material records are the official accounting of these
				funds.
B. Transportation: Student
				transportation is provided for in Section
				22-16-1
				et seq., NMSA 1978. Monies allocated by the transportation unit of the
				department shall be utilized for transportation expenditures only and accounted
				for in accordance with department transportation regulations and
				GAAP.
C. Records
				retention/disposition: The management of school district records shall be in
				accordance with the Public Records Act, Section
				14-3-1 et
				seq., NMSA 1978.
D. Open Meetings
				Act: School districts shall comply with the provisions of the Open Meetings
				Act, Section
				10-15-1
				supra, NMSA 1978.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 2 - GOVERNING BUDGETING AND ACCOUNTING FOR NEW MEXICO PUBLIC SCHOOLS AND SCHOOL DISTRICTS › Section 6.20.2.25 - SAVE HARMLESS CALCULATION

Current through Register Vol. 35, No. 13, July 16, 2024
Beginning January 26, 2021 and thereafter, the department
				  shall calculate funding of program units under the save harmless provision for
				  a school district or charter school with fewer than 200 students. Save harmless
				  calculations shall include:
A. the
				number of program units to which a school district or charter school is
				entitled using the MEM of the first reporting period of the current
				year;
B. size adjustment program
				units; and
C. enrollment growth
				program units.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 3 - PROCEDURES FOR THE PAYMENT OF SETTLEMENT AGREEMENTS › Section 6.20.3.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This rule applies to local school boards and governing bodies
				  of charter schools.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 3 - PROCEDURES FOR THE PAYMENT OF SETTLEMENT AGREEMENTS › Section 6.20.3.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
This rule is adopted pursuant to Sections
				  22-2-1,
				  22-2-2,
				  22-8-11,
				  22-8-13, and
				  22-8-42
				  NMSA 1978.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 3 - PROCEDURES FOR THE PAYMENT OF SETTLEMENT AGREEMENTS › Section 6.20.3.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
January 15, 1999, unless a later date is cited at the end of
				  a section.
New Mexico Administrative Code › Title 6 - PRIMARY AND SECONDARY EDUCATION › Chapter 20 - PUBLIC SCHOOL FINANCE - BUDGETING AND ACCOUNTING › Part 3 - PROCEDURES FOR THE PAYMENT OF SETTLEMENT AGREEMENTS › Section 6.20.3.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
This rule establishes procedures to be followed if a local
				  school board or governing body of a charter school intends to use public funds
				  to pay a settlement to an administrator whose contract has been terminated
				  prior to the end of the term of the contract.