New Mexico Administrative Code › Title 10 - PUBLIC SAFETY AND LAW ENFORCEMENT › Chapter 2 - DEPARTMENT OF PUBLIC SAFETY › Part 4 - LAW ENFORCEMENT RETENTION FUND REPORTING, MONITORING AND ADMINISTRATION › Section 10.2.4.10 - PROCEDURE FOR CALCULATION OF DISBURSEMENTS FROM THE LERF, SUBMISSION OF OBJECTIONS TO THE DISBURSEMENT AND REVERSION OF UNDISBURSED FUNDS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Following
				receipt of the information required to be reported in
				10.2.4.9 NMAC, DPS shall calculate
				the total amount necessary to be disbursed to each requesting law enforcement
				agency to provide a retention differential disbursement to all eligible
				officers employed by that law enforcement agency in the fiscal year for which
				the funds are requested, plus the employer tax liability for each
				PRDD.
B. Following calculation of
				the PRDD and employer tax liability for each officer projected to be an
				eligible officer in each requesting agency, the DPS shall determine whether the
				balance in the LERF is sufficient to permit the total disbursements calculated.
				If the balance in the LERF is insufficient to pay the total amount of the
				disbursement to each requesting agency, DPS shall reduce the amount to be
				disbursed to each law enforcement agency on a pro rata basis to an amount
				permitted by the monies available in the LERF.
C. Once the calculation of the PRDD, employer
				tax liability and any necessary pro rata deduction is complete, DPS shall issue
				a Notice of Intent to Disburse letter to each agency that requested monies from
				the LERF. This notice shall advise the agency of the amount DPS intends to
				distribute from the LERF to the agency for the PRDD and related employer tax
				liability, including an explanation of the pro rata deduction, if any. If the
				agency disagrees with the amount set forth in the Notice of Intent to Disburse
				letter, the agency shall have 30 days from its receipt of the letter to notify
				DPS of its objection and the reasons therefor.
D. The written Objections to the Notice of
				Intent to Disburse shall be sent to: DPS.LERF@dps.nm.gov.
E. DPS will respond to all objecting agencies
				in writing, within 30 days of the date on which all objections by all agencies
				are due. DPS will either affirm its original Notice of Intent to Disburse
				letter or issue an Amended Notice of Intent to Disburse letter. If the agency
				requesting monies from the LERF remains aggrieved, the agency may proceed as
				provided in
				10.2.4.12 NMAC.
F. DPS shall disburse the monies to the
				requesting law enforcement agencies in accordance with the Notice of Intent to
				Disburse letter and any amendment thereto in accordance with the choice
				selected by the law enforcement agency in SHARE Financials as State of New
				Mexico vendors. Some law enforcement agencies may be set up for manual
				warrants.
G. DPS shall disburse the
				monies to all requesting law enforcement agencies in accordance with their
				respective Notice of Intent to Disburse letters and any amendments thereto, on
				December 15 of the fiscal year in which the monies are projected to be
				disbursed by the law enforcement agencies to the eligible officers.
H. Upon receipt of the disbursement, the law
				enforcement agency shall place the monies in an interest bearing account.
				Interest earned will revert to DPS as set forth in this rule.
I. The law enforcement agency shall disburse
				the PRDD to the eligible officer no sooner than the date the officer attains
				eligibility and no later than 30 days following the date of eligibility, or the
				law enforcement agency's receipt of the disbursement from DPS, whichever occurs
				last.
J. The law enforcement agency
				shall disburse the monies attributable to the employer's tax liability to the
				appropriate taxing authority as required by law.
K. The law enforcement agency shall report
				the date of disbursement of the PRDD and the employer taxes on the same to the
				DPS through the portal within 30 days of disbursement.
L. Within 60 days after the end of the fiscal
				year in which PRDDs and the accompanying employer tax liability are disbursed
				and paid and no later than August 31, the law enforcement agency shall return
				to the DPS any monies disbursed for projected PRDDs and employer tax liability,
				which were not disbursed and paid as projected, together with any interest
				earned thereon, in the form of a check. The law enforcement agency returning
				the monies shall include with the check, a statement of all PRDDs made and
				employer tax liability paid for each officer, identified by the officer's full
				legal name, date of the disbursement and date of payment of the employer tax
				liability. The law enforcement agency shall also provide a statement of the
				full legal names of the officers projected to receive a retention differential
				disbursement, who did not receive a disbursement, the amount of the returned
				PRDD, the amount of the returned employer tax liability and the reason the
				disbursement was not made. The law enforcement agency shall also include a
				statement of the interest that accrued on the funds while in the agency's
				custody, that is being returned to DPS.