reglab/statecodes huggingface dataset:
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 5 - JUVENILE ADJUDICATION FUND GRANTS TO LOCAL GOVERNMENTS › Section 2.110.5.8 - ADMINISTRATIVE REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Grantees must comply with the program guidelines, all applicable laws and
				regulations, as well as requirements and procedures established in the grant
				agreement between the division and the grantee.
B. Grantees must establish a separate fund in
				their budget and accounting system to account for grant funds. This fund must
				be included in the grantee's budget process and financial reports.
C. Grantees must have financial management
				systems that meet the standards set forth in this subsection.
(1) Financial reporting. Accurate, current,
				and complete disclosure of the financial results of financially assisted
				activities must be made in accordance with the financial reporting requirements
				of the grant agreement.
(2)
				Accounting records. Grantees must maintain records that adequately identify the
				source and application of funds provided for alternative adjudication programs.
				These records must contain information pertaining to grant awards and
				authorizations, obligations, unobligated balances, assets, liabilities, outlays
				or expenditures, and income.
(3)
				Internal control. Effective control and accountability must be maintained for
				all grant funds and items purchased with grant funds. Grantees must adequately
				safeguard all such funds and items and must assure that they are used solely
				for authorized purposes.
(4) Budget
				control. Grantees must have adequate systems to ensure actual expenditures or
				outlays do not exceed budgeted amounts for each grant.
(5) Source documentation. Accounting records
				must be supported by such source documentation as cancelled checks, paid bills,
				payrolls, time and attendance records, contract and subgrant award documents,
				etc. The division may review the adequacy of the financial management system of
				any applicant or grantee as part of a preaward review or at any time after
				grant award.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 5 - JUVENILE ADJUDICATION FUND GRANTS TO LOCAL GOVERNMENTS › Section 2.110.5.9 - ELIGIBLE APPLICANTS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Counties and incorporated municipalities in New Mexico are eligible to apply
				for grants. Two or more counties or municipalities may jointly apply for a
				grant, provided that the joint applicants must be within reasonable geographic
				proximity to each other and one applicant must be identified through joint
				resolution of the governing bodies of the applicants to be the lead applicant,
				responsible to the division for the administration of the grant.
B. Pueblo and tribal governments and
				non-profit organizations are not eligible to apply directly for grants. These
				organizations may receive funds from grantees as subgrantees, in the case of
				pueblo or tribal governments, or service providers, in the case of pueblo or
				tribal governments and non-profit organizations.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 5 - JUVENILE ADJUDICATION FUND GRANTS TO LOCAL GOVERNMENTS › Section 2.110.5.10 - ELIGIBILITY REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. The
				threshold eligibility requirements set forth in this subsection must be met for
				an applicant to be considered for a grant.
(1) The head of the local JPO office
				responsible for the geographic area in which the alternative adjudication
				program covered in the application is located must submit a letter indicating
				the intent of the JPOs in that office to refer juveniles to the alternative
				adjudication program during the period covered by the requested
				grant.
(2) The alternative
				adjudication program covered by the application must have a qualified program
				coordinator in place responsible for the overall management of the alternative
				adjudication program. The applicant must identify the coordinator and explain
				the coordinator's qualifications in the application.
(3) The applicant must have completed all
				audits required under the Audit Act, have a budget approved by the division
				pursuant to the Chapter 6, Article 6 NMSA 1978, and be current on all financial
				reports required to be submitted to the division under that article.
(4) A minimum of 10 percent of the proposed
				operating budget of the alternative adjudication program to be assisted with
				grant funds must come from sources other than grant funds or other state funds.
				Cash valued in-kind contributions may be used to meet this matching
				requirement; provided, however, that, in the event the division disagrees with
				the grantee's valuation of in-kind contributions, the division's determination
				of the cash value of the in-kind contributions shall control for purposes of
				compliance with this matching requirement.
(5) Only alternative adjudication programs
				are eligible to be assisted with grant funds.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 5 - JUVENILE ADJUDICATION FUND GRANTS TO LOCAL GOVERNMENTS › Section 2.110.5.11 - ELIGIBLE EXPENDITURES

Current through Register Vol. 35, No. 13, July 16, 2024
A. In
				accordance with the budget established pursuant to Subsection B of this
				section, grant funds may be spent on the following expenditures in support of
				the alternative adjudication program financially assisted by a grant:
(1) reasonable amounts of supplies and
				program materials that are directly related to the alternative adjudication
				program and will be consumed during the grant period;
(2) reasonable training expenditures for
				employees or volunteers providing direct services to the alternative
				adjudication program;
(3) travel
				for juvenile participants in and personnel and contractors of alternative
				adjudication programs, in accordance with and subject to the limitations
				provided in the Per Diem and Mileage Act and implementing
				regulations;
(4) the portion of
				employee salaries and benefits of personnel employed by an alternative
				adjudication program and county and municipal employees who provide direct
				services for the alternative adjudication program;
(5) indirect costs, such as overhead,
				salaries and benefits for support staff, equipment costs, administrative
				expenses, supplies, and other expenses incurred by the grantee that are not
				direct costs of the alternative adjudication program, not to exceed 5% of the
				total grant funds; and
(6)
				contracts for services that directly support the alternative adjudication
				program.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 5 - JUVENILE ADJUDICATION FUND GRANTS TO LOCAL GOVERNMENTS › Section 2.110.5.12 - INELIGIBLE EXPENDITURES

Current through Register Vol. 35, No. 13, July 16, 2024
Grant funds cannot be used for:
A. capital outlay expenditures, including,
				but not limited to, the lease or purchase of land, buildings, facilities,
				furnishings, or equipment;
B. the
				purchase of food or beverages;
C.
				supplantation;
D. cash transfers;
				or
E. licensing, professional
				membership, or organizational fees or dues.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 5 - JUVENILE ADJUDICATION FUND GRANTS TO LOCAL GOVERNMENTS › Section 2.110.5.13 - APPLICATION PROCEDURES, FORM AND CONTENT

Current through Register Vol. 35, No. 13, July 16, 2024
A. For each application cycle, the division
				shall determine:
(1) the amount available for
				grants;
(2) the limit (if any) that
				any single grantee may be awarded;
(3) the grant period during which grant funds
				may be expended;
(4) the form and
				content of applications;
(5) the
				application deadline;
(6) the
				specific evaluation criteria to be used to evaluate and rate applications;
				and
(7) the form of the grant
				agreement.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 5 - JUVENILE ADJUDICATION FUND GRANTS TO LOCAL GOVERNMENTS › Section 2.110.5.14 - APPLICATION REVIEW, RATING AND SELECTION

Current through Register Vol. 35, No. 13, July 16, 2024
A. The evaluation criteria for applications
				shall be developed for each application cycle and shall include, but not be
				limited to, the following:
(1) overall
				quality of the alternative adjudication program for which grant funds are
				sought and proposal approach;
(2)
				financial need of the alternative adjudication program and estimated impact of
				grant funds (e.g., grant funds would allow alternative adjudication program to
				remain operational; grant funds would allow the alternative adjudication
				program to serve more clients; or grant funds would allow alternative
				adjudication program to provide a higher level of service to
				clients);
(3) number of clients to
				be served;
(4) number and quality
				of components to be provided to clients;
(5) past performance of the alternative
				adjudication program (except for new programs);
(6) expenditure rates and performance of any
				current or past grant(s); and
(7)
				whether the alternative adjudication program will receive direct legislative
				appropriations during the grant period, in which case the amount of grant funds
				that the grantee would otherwise be awarded will be reduced by the amount of
				such direct legislative appropriations for the alternative adjudication
				program.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 5 - JUVENILE ADJUDICATION FUND GRANTS TO LOCAL GOVERNMENTS › Section 2.110.5.15 - REVERSIONS AND SUPPLEMENTAL FUNDING

Current through Register Vol. 35, No. 13, July 16, 2024
A. Reversions. If, at the end of the grant
				period set forth in the grant agreement, an unexpended balance of funds
				remains, the unexpended balance shall revert to the juvenile adjudication
				fund.
B. Reversions/supplemental
				funding. When funds are reverted as provided in Subsection A of this section,
				or additional funds are made available due to any other cause, the division may
				take one or more of the following actions:
(1) set aside the funds for contingencies or
				emergencies;
(2) make the funds
				available for grants during the next regular application cycle; or
(3) make the funds available through a
				special application cycle.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 5 - JUVENILE ADJUDICATION FUND GRANTS TO LOCAL GOVERNMENTS › Section 2.110.5.16 - REPORTING REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Grantees shall submit a quarterly report to the division on October 15, January
				15, April 15, and July 10.
B. The
				division shall prescribe the format and content of quarterly reports, which
				shall include, but not be limited to, the following:
(1) fiscal reporting on the expenditure of
				grant funds and match expenditures; and
(2) program reporting, including, but not
				limited to, the number of clients served; the gender, age, grade, and ethnicity
				of clients; the type of offense; the number of components provided to clients;
				and the number of open, pending and closed cases.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 5 - JUVENILE ADJUDICATION FUND GRANTS TO LOCAL GOVERNMENTS › Section 2.110.5.17 - EVALUATION

Current through Register Vol. 35, No. 13, July 16, 2024
A. The division may
				conduct periodic evaluations of grantees and alternative adjudication programs
				receiving grant funds to determine compliance with applicable law and
				regulations, the grant agreement, and the program guidelines.
B. Grantees must cooperate fully with such
				evaluations, including, but not limited to, by making all financial and program
				records available for inspection and making personnel available for
				interview.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 5 - JUVENILE ADJUDICATION FUND GRANTS TO LOCAL GOVERNMENTS › Section 2.110.5.18 - SANCTIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. The division may
				impose sanctions on a grantee based upon one or more of the following grounds:
(1) improper or inadequate performance,
				including, but not limited to, the failure to implement grant activities in a
				timely fashion or in accordance with the grant agreement or conduct the
				alternative adjudication program in accordance with the program
				guidelines;
(2) fraud, abuse,
				misconduct, or misuse of grant funds;
(3) failure to correct monitoring or audit
				findings;
(4) failure to document
				and report to the division all grant expenditures;
(5) lack of continuing capacity to
				successfully administer the alternative adjudication program;
(6) implementation of an alternative
				adjudication program or budget change without prior division
				approval;
(7) non-compliance with
				one or more condition(s) of the grant agreement;
(8) criminal conduct involving the
				alternative adjudication program; or
(9) violation of applicable laws or
				regulations.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
These rules and regulations shall apply to all regional area
				  partnerships formed in the state of New Mexico that will or have applied for a
				  federal School-to-Work Opportunities Act of 1994 grant, or state appropriations
				  for programs established under the School-to-Work Opportunities Act of
				  1994.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
School-to-Work Opportunities Act of 1994.
				  Public Law
				  103-239, May 4, 1994.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.4 - DURATION

Current through Register Vol. 35, No. 13, July 16, 2024
These rules shall be contingent upon federal or state funding
				  designated for statewide activities established under the School-to-Work
				  Opportunities Act of 1994.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
June 30, 1998 [unless a later date is cited at the end of a
				  section.]
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of Part 6, Chapter 110 [now 2.110.6 NMAC] is to
				  establish procedures for regional area partnerships applying for a
				  School-to-Work Opportunities Act of 1994 grant. Under the federal
				  School-to-Work Opportunities Act of 1994 the state of New Mexico has been given
				  a $13.2 million grant, over a five year period, beginning January 1997. Annual
				  funding is contingent upon the availability of federal funds, and the
				  satisfactory performance of the regional area partnerships. The purpose of the
				  grant is to create a school-to-work system so that all students can develop a
				  set of academic or work skill standards which will prepare them for successful
				  entry, after high school, into either an institution of higher learning or the
				  labor market; and to enable the student to leave the labor market and return
				  for further training.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. "
All
				aspects of the industry"
means all aspects of the industry or industry
				sector a student is preparing to enter including planning, management,
				finances, technical and production skills, underlying principles of technology,
				labor and community issues, health and safety issues and environmental issues,
				related to such industry or industry sector.
B. "
All students"
means both
				male and female students from a broad range of backgrounds and circumstances,
				including disadvantaged students, students with diverse racial, ethnic, or
				cultural backgrounds, American Indians, Alaska natives, native Hawaiians,
				students with disabilities, students with limited-English proficiency, migrant
				children, school dropouts, and academically talented students.
C.
"Approved state plan"
means a
				statewide school-to-work opportunities system plan that is submitted by a state
				under Section 213 of the School-to-Work Opportunities Act of 1994, that is
				determined by the secretaries to include the program components described in
				sections 102 through 104 and otherwise meet the requirements of this act, and
				is consistent with the state improvement plan for the state, if any, under the
				Goals 2000: Educate America Act.
D.
"Career major"
means a coherent sequence of courses or field of
				study that prepares a student for a first job and that:
(1) integrates academic and occupational
				learning, integrates school-based and work-based learning, establishes linkages
				between secondary schools and postsecondary educational institutions;
(2) prepares the student for employment in a
				broad occupational cluster or industry sector;
(3) typically includes at least two years of
				secondary education and at least one or two years of post secondary
				education;
(4) provides the
				students, to the extent practicable, with strong experience in and
				understanding of all aspects of the industry the students are planning to
				enter;
(5) results in the award of
				a high school diploma or its equivalent, such as:
(a) a general equivalency diploma (GED);
				or
(b) an alternative diploma or
				certificate for students with disabilities for whom such alternative diploma or
				certificate is appropriate;
(c) a
				certificate or diploma recognizing successful completion of one or two years of
				postsecondary education (if appropriate); and
(d) a skill certificate.
(6) may lead to further education and
				training, such as entry into a registered apprenticeship program, or may lead
				to admission to a two or four year college or university.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.8 - FUNDING CYCLE

Current through Register Vol. 35, No. 13, July 16, 2024
A. Annual
				funding is available to regional area partnerships for implementation or
				planning grants.
B. The funding
				cycle is up to three years for an implementation grant and up to two years for
				a planning grant.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.9 - ELIGIBLE APPLICANTS FOR A GRANT

Current through Register Vol. 35, No. 13, July 16, 2024
Eligible applicants are the regional area partnerships in New
				  Mexico.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.10 - ELIGIBILITY REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
To be eligible for either a planning or implementation grant,
				  all applicants must be able to fulfill three essential elements of a
				  school-to-work system.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.11 - GENERAL PROGRAM REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				All school-to-work systems must:
(1)
				integrate school-based and work-based learning, integrate academic and
				occupational learning, and establish effective linkages among elementary,
				midschool, secondary and postsecondary education;
(2) provide participating students with the
				opportunity to complete career majors;
(3) provide participating students with
				experience in and an understanding of all aspects of the industry the students
				are preparing to enter; and
(4)
				provide all students with equal access to the full range of program components
				and related activities, such as recruitment, enrollment and placement
				activities.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.12 - APPLICANT'S FINANCIAL OR IN-KIND REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Implementation grants require at least 50
				percent matching funds from the applicant.
B. This requirement can be met by providing,
				either cash or in-kind services.
C.
				If the applicant does not charge its administrative costs to the school-to-work
				grant the match requirement is reduced to 30 percent of the grant
				amount.
D. Planning grants do not
				require a local match.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.14 - APPLICATION REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. The
				applicant shall establish a process by which the responsibilities and
				expectations of students, parents, employers, and schools are clearly
				established and agreed upon at the point of entry of the student into a career
				major program of study.
B. A public
				school applicant shall meet the intent and focus areas of its educational plan
				for student success (EPSS).
C. The
				applicant shall meet the intent and focus areas of their institutions' missions
				and long-range plans.
D. All other
				members of the regional area partnerships must develop relationships between
				local community-based organizations, local educational agencies, private
				schools and home schoolers, and other institutions of higher learning, and
				business and industry.
E.
				Applications shall include a plan for an entire regional area partnership,
				which will include one or more local partnerships.
F. If a regional partnership, is comprised of
				more than one local partnerships the applicant must clearly describe the role
				each local partnership plays with regard to implementation or planning
				grants.
G. Applications shall
				include a plan for all participating public school districts, private schools,
				bureau of Indian affairs and other.
H. The regional partnership shall designate a
				fiscal agent and a coordinator for the regional partnership which may be a
				fiscal agent may include any public entity within the regional area partnership
				such as an educational institution, school district, city, county, regional
				council of governments, state agency, or non-profit agency registered in New
				Mexico.
I. The designated fiscal
				agent and a designated coordinator, must sign the application.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.15 - APPLICATION PROCEDURES/FORM AND CONTENT

Current through Register Vol. 35, No. 13, July 16, 2024
A. The form and content of applications will
				be determined by the division.
B.
				Ten (10) copies of the application, one of which must contain original
				signatures must be submitted to: Department of Finance and Administration,
				Local Government Division, Bataan Memorial Building, Suite 201, Santa Fe, New
				Mexico 87503
C. Applications must
				be received at the local government division by 5 p.m. of the designated
				application deadline.
D. The
				division will determine whether an application is complete, and its decision is
				final and unappealable.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.16 - APPLICATION REVIEW, RATING AND SELECTION

Current through Register Vol. 35, No. 13, July 16, 2024
A. The following review, rating and selection
				process will be used.
(1) Upon receipt of
				applications, division staff shall review for eligibility, completeness and
				compliance with the requirements of the regulations.
(2) In the event that the application is
				incomplete, the applicant will be promptly notified by the division. The
				applicant must then immediately submit the information requested. Applicants
				that do not respond may be disqualified.
(3) The division may consult other
				appropriate personnel for information and advice concerning technical aspects
				and evaluation of any application.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.17 - REVERSIONS, SUPPLEMENTAL FUNDING AND UNDERRUNS

Current through Register Vol. 35, No. 13, July 16, 2024
The council, division staff, applicants, and grantees will
				  adhere to the following referenced guidelines:
A. Reversions/supplemental funding - When
				funds are reverted from a previously approved project grant, or additional
				funds are made available for any other reason, the council shall decide whether
				the funds will be set aside in a contingency fund, or shall take any other
				action it has deemed appropriate. The council's decision is final and
				unappealable.
B. Underruns - When a
				balance of funds remain after the completion of approved project activities and
				after all payments have been made, the funds will automatically revert to the
				council. The grantee may propose to expand approved activities or request
				council approval to expend underrun funds for other eligible activities. The
				council's approval or disapproval is final and unappealable.
C. Special applications - Should additional
				school-to-work funds become or be determined to be available, the council may
				call for and act on special applications from eligible applicants. The purpose
				and rating criteria of the special applications will be outlined in the call
				for applications.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.18 - ADMINISTRATIVE PROCEDURES

Current through Register Vol. 35, No. 13, July 16, 2024
All successful school-to-work state and federal grant program
				  applicants will be required to adhere to all federal and state procurement laws
				  and any other procurement procedures established by the division, in order to
				  ensure that grant funds are expended in accordance with state
				  law.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.19 - GRANTEE SANCTIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. If a
				grantee materially fails to comply with the terms and conditions of an award,
				whether stated in a federal statute, regulation, assurance, application or
				notice of award, the division director, may in addition to imposing any
				specific conditions upon the award, take one or more of the following actions:
(1) temporarily withhold cash payments
				pending correction of the deficiency by the recipient, or the division may
				enforce more severe penalties;
(2)
				deny both use of funds and any applicable matching credit for all or part of
				the cost of the activity or action not in compliance;
(3) wholly or partly suspend or terminate the
				current award;
(4) withhold further
				awards for the project or program;
(5) take other remedies that may be legally
				available.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 110 - LOCAL GOVERNMENT GRANTS › Part 6 - SCHOOL-TO-WORK OPPORTUNITY GRANT PROGRAM APPLICATION PROCEDURES › Section 2.110.6.20 - COUNCIL AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
The council may at any time waive or adjust any state imposed
				  regulation relative to the school-to-work system selection and administration
				  as long as the waiver or adjustment does not penalize any other applicant or
				  violate either state or federal law, or the requirements of the federal
				  school-to-work grant to the state.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all taxpayers, their agents and
				  representatives and all persons required to submit a return or information to
				  the taxation and revenue department under any tax, tax act or other law
				  administered and enforced pursuant to the Tax Administration
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
10/31/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.7 - DEFINITIONS: "SIGN" DEFINED

Current through Register Vol. 35, No. 13, July 16, 2024
As used in Section
				  7-1-71.1
				  NMSA 1978 and Section
				  3.1.1.18
				  NMAC the term "sign" means to affix a name or cause it to be attached using one
				  of the following methods:
A.
				handwritten;
B. rubber
				stamp;
C. mechanical device (such
				as a mechanical pen);
D. computer
				software program; or
E. any other
				method of signature acceptable under the Internal Revenue Code.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.8 - CITATIONS OF STATUTES

Current through Register Vol. 35, No. 13, July 16, 2024
All statutory references in Chapter 3.1 NMAC are to the New
				  Mexico Statutes Annotated 1978 (NMSA 1978) unless otherwise
				  specified.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.9 - INTERPRETATION, ENFORCEMENT AND COLLECTION OF CERTAIN MUNICIPAL AND COUNTY TAXES

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				The municipal and county tax acts listed below, as they now exist or may
				hereafter be amended, shall be interpreted, administered and enforced by the
				secretary under the provisions of the Tax Administration Act.
B. All directives of the secretary shall
				apply to the administration and enforcement of municipal and county tax acts to
				the extent that such directives do not conflict with the provisions of the
				listed municipal and county tax acts:
(1)
				Supplemental Gross Receipts Tax Act [7-19-10 to
				7-19-18
				NMSA 1978]
(2) Special Municipal
				Gross Receipts Tax Act [repealed]
(3) Municipal Local Option Gross Receipts
				Taxes Act [Chapter 7, Article 19D NMSA 1978]
(4) Local Hospital Gross Receipts Tax Act
				[Chapter 7, Article 20C NMSA 1978]
(5) County Local Option Gross Receipts Taxes
				Act [Chapter 7, Article 20E NMSA 1978]
(6) County Correctional Facility Gross
				Receipts Tax Act [Chapter 7, Article 20F NMSA 1978]
(7) Local Liquor Excise Tax Act
				[7-24-8 to
				7-24-16
				NMSA 1978]
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.10 - DELEGATION OF AUTHORITY - GENERAL

Current through Register Vol. 35, No. 13, July 16, 2024
A. The secretary may delegate authority only
				when specifically authorized to do so in the Tax Administration Act. Where the
				words "or secretary's delegate" or "or delegate" do not appear in any section,
				only the secretary may act.
B.
				Example: As provided in Subsection
				7-1-4
				B NMSA 1978, the secretary alone is invested with the power to issue subpoenas
				and summonses. The secretary may not delegate the authority to issue subpoenas
				and summonses.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.11 - DELEGATION OF AUTHORITY - NOT REQUIRED TO BE IN WRITING

Current through Register Vol. 35, No. 13, July 16, 2024
A delegation of authority by the secretary to an "employee of
				  the division" or "an employee of the department" as that term is defined in
				  Section
				  7-1-3 NMSA 1978 is
				  not required to be in writing.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.12 - EMPLOYEE OF THE DEPARTMENT

Current through Register Vol. 35, No. 13, July 16, 2024
The following persons shall, for purposes of the Tax
				  Administration Act, be considered to be "employees of the department" when
				  acting as agents or authorized to represent or perform services for the
				  department:
A. the secretary of the
				department or an employee of the department authorized by the
				secretary;
B. the New Mexico
				attorney general, the attorney general's deputies and assistants, district
				attorneys and the district attorneys' deputies and assistants;
C. persons employed by the multistate tax
				commission and performing duties under the Multistate Tax Compact, Sections
				7-5-1
				through
				7-5-7
				NMSA 1978; and
D. persons acting
				under professional service contracts with the department.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.13 - UNIDENTIFIED TAXPAYER

Current through Register Vol. 35, No. 13, July 16, 2024
A person who fits the definition of "taxpayer" under the
				  provisions of Section
				  7-1-3 NMSA 1978 but
				  who has not registered or been identified under provisions of Section
				  7-1-12
				  NMSA 1978 is nonetheless a "taxpayer" subject to the provisions of the Tax
				  Administration Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.14 - INFORMATION FROM PERSONS OTHER THAN TAXPAYER

Current through Register Vol. 35, No. 13, July 16, 2024
To establish or determine the liability of any taxpayer, to
				  collect any tax or to enforce any statute administered by the department under
				  the Tax Administration Act, the secretary or delegate is authorized to examine
				  and require the production of any pertinent records, books, information or
				  evidence by persons other than taxpayers. Such persons shall include but not be
				  restricted to accountants, banks and financial corporations, lessors, vendors,
				  buyers, corporate officers, corporate stockholders and general and limited
				  partners.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.15 - TAXPAYER REGISTRATION

Current through Register Vol. 35, No. 13, July 16, 2024
A.
TAXPAYER IDENTIFICATION:
(1) The
				secretary shall cause to be developed and maintained multiple systems for the
				registration and identification of taxpayers who are subject to taxes or tax
				acts listed in Section
				7-1-2 NMSA 1978 and
				taxpayers shall comply therewith. The systems shall include application forms
				combining tax programs whenever feasible. The systems shall include an
				identification number for each individual taxpayer using a state assigned
				number, federal social security number, federal employer identification number
				or a combination of these numbers for cross-reference purposes. The systems
				shall be devised to facilitate the exchange of information with other states
				and the United States, and to aid in statistical computations. Nothing
				contained in Section
				7-1-12
				NMSA 1978 precludes the secretary from utilizing electronic data processing
				programs to manage registration and identification systems.
(2) The secretary shall include in
				registration and identification systems a dimension enabling the department to
				identify purchasers or lessees who, by reason of their status or the nature of
				their use of property or service purchased or leased, may be entitled to make
				nontaxable transactions and shall include a procedure for providing nontaxable
				transaction certificates (NTTCs) to persons not otherwise required to be
				registered but who, because of the nature of their transactions with New Mexico
				businesses, must provide NTTCs pursuant to the provisions of the Gross Receipts
				and Compensating Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.16 - TAX DEFINED FOR PURPOSES OF SECTION 7-1-18 NMSA 1978

Current through Register Vol. 35, No. 13, July 16, 2024
A. The term "tax" as it is used in Section
				7-1-18
				NMSA 1978 means the amount of any tax imposed and required to be paid or
				collected and paid over by any tax act made subject to administration and
				enforcement under the Tax Administration Act pursuant to the provisions of
				Section
				7-1-2 NMSA 1978 and
				includes the amount of any interest or civil penalty relating
				thereto.
B. If the return of a
				taxpayer includes reporting for two or more taxes imposed by separate tax
				programs, and if any of the separate taxes is understated by more than 25% of
				the amount of liability for the separate tax for the period to which the return
				relates, the secretary or secretary's delegate may make assessments for taxes
				imposed by any of the separate tax programs the liability for which was so
				understated at any time within six years from the end of the calendar year in
				which payment of the separate tax was due.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.17 - "ACTION OR PROCEEDING" DEFINED FOR PURPOSES OF SECTION 7-1-19 NMSA 1978

Current through Register Vol. 35, No. 13, July 16, 2024
As used in Section
				  7-1-19 NMSA
				  1978, the term "action or proceeding" means any effort initiated by the
				  secretary or secretary's delegate under the provisions of the Tax
				  Administration Act and shall include the filing of a lien, seizure of property
				  through service of a warrant of levy, demand for security to cover the
				  liability, sale of security which has previously been posted, demand for
				  payment, civil action in district court, injunction to enjoin the taxpayer from
				  engaging in business or foreclosure of a lien. "Action or proceeding" does not
				  include processing any payment made by a taxpayer when no other act has been
				  initiated by the secretary or secretary's delegate after ten years from the
				  date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 1 - GENERAL PROVISIONS › Section 3.1.1.18 - REQUIREMENTS FOR TAX RETURN PREPARERS

Current through Register Vol. 35, No. 13, July 16, 2024
Every tax return preparer, as that term is defined in Section
				  7-1-3 NMSA 1978,
				  shall furnish that preparer's identification number with, and sign, each income
				  tax return or claim of refund with respect to income tax that the preparer
				  completes. For the purposes of 3.1.1.18 NMAC, a tax return preparer's
				  identification number is one of the following: the preparer's department-issued
				  CRS identification number, the preparer's social security number or the
				  preparer's internal revenue service-issued practitioner's tax identification
				  number (PTIN).
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 2 - PROMULGATION OF REGULATIONS › Section 3.1.2.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 2 - PROMULGATION OF REGULATIONS › Section 3.1.2.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to the taxation and revenue department and
				  to every person subject to any statute the administration or enforcement of
				  which is charged to the taxation and revenue department.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 2 - PROMULGATION OF REGULATIONS › Section 3.1.2.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
4/15/97, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 2 - PROMULGATION OF REGULATIONS › Section 3.1.2.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Taxation and Revenue Department
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 2 - PROMULGATION OF REGULATIONS › Section 3.1.2.8 - RULINGS - GENERAL

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Persons may request a ruling from the secretary for clarification of the
				consequences of a specified set of circumstances or interpretation of any
				statute the administration or enforcement of which is charged to the taxation
				and revenue department. The request must be in writing. The department may
				require the requester to state whether the requester is under audit by the
				department, has an outstanding assessment related to the subject matter of the
				request or is involved in a protest or litigation with the department over the
				subject matter of the request. The secretary's ruling will be in writing
				addressed to the requesting party with an assigned ruling number, signed by the
				secretary and by counsel to show that it has been reviewed by the attorney
				general or other legal counsel of the department.
B. In a proceeding pursuant to the Tax
				Administration Act, the department shall be estopped pursuant to Section
				7-1-60
				NMSA 1978 from obtaining or withholding the relief requested if it is shown by
				the party adverse to the department that the party's action or inaction subject
				to dispute was in accordance with any ruling addressed to the party by the
				secretary, unless the ruling had been rendered invalid or had been superseded
				by regulation or by another ruling addressed to the party at the time the
				asserted liability for tax arose.
C. A person or persons requesting a ruling
				from the secretary must be subject to the statute for which an interpretation
				is requested or to which the set of circumstances relate. In particular the
				requester must be a taxpayer as defined in Section
				7-1-3 NMSA 1978 for
				taxes and tax acts covered by the Tax Administration Act. A representative,
				such as an accountant or attorney, of the requester may request the ruling on
				behalf of the requester but must disclose the name of the requester. The
				secretary will not issue a ruling addressed to the requester's representative,
				whether or not the name of the requester is disclosed. A copy of a ruling
				addressed to the requester will be sent to a requester's representative when
				requested.
D. The secretary may
				modify or withdraw any previously issued ruling and shall withdraw or modify
				any ruling when subsequent legislation, regulations, final court decision or
				other rulings have invalidated a ruling or portions of a ruling.
E. Although the secretary is not required by
				statute to issue a ruling even if the request is in proper form, every ruling
				request shall be given careful and diligent consideration.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 2 - PROMULGATION OF REGULATIONS › Section 3.1.2.9 - HEARING FOR PROPOSED REGULATIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. For the purpose of obtaining comments of
				interested persons regarding issuance of regulations, the secretary shall
				schedule a public hearing on a date approximately 45 days from the day of
				issuing and filing a proposed regulation in the office of the secretary for
				public inspection. The hearing date shall be publicized in a manner so that
				individuals, professionals and industry groups who have an interest in the
				promulgation of proposed regulations will have an opportunity to attend the
				meeting and express their comments. The secretary or a designated hearing
				officer shall hear and weigh all comments and suggestions on the proposed
				regulation. The secretary may incorporate revisions into the proposed
				regulations including those derived from written or verbal comments of
				interested persons. The decision of the secretary on the substance and form of
				the regulation is final.
B.
				Revisions to a proposed regulation may be incorporated by the secretary at any
				time during the 60-day waiting period, and the modified regulation need not be
				reissued as proposed before becoming final.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 1 - TAX ADMINISTRATION › Part 2 - PROMULGATION OF REGULATIONS › Section 3.1.2.10 - COOPERATIVE AGREEMENT EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
A. A cooperative agreement or an amended
				cooperative agreement entered into pursuant to Section
				9-11-12.1
				NMSA 1978 or Section
				9-11-12.2
				NMSA 1978, shall become effective on July 1 or January 1, whichever date occurs
				first after the expiration of at least three months from the date the
				cooperative agreement or amended cooperative agreement is signed by both the
				pueblo or tribe and the secretary.
B. To be effective as of January 1,
				cooperative agreements or amendments to cooperative agreements must be executed
				by both the pueblo or tribe and the secretary on or before September 30 of the
				previous year. To be effective as of July 1, cooperative agreements or
				amendments to cooperative agreements must be executed by both the pueblo or
				tribe and the secretary on or before March 30 of the same year.