reglab/statecodes huggingface dataset:
New Mexico Administrative Code › Title 1 - GENERAL GOVERNMENT ADMINISTRATION › Chapter 24 - RULES › Part 25 - DEFAULT PROCEDURAL RULE FOR RULEMAKING › Section 1.24.25.13 - PUBLIC HEARING

Current through Register Vol. 35, No. 13, July 16, 2024
A. Prior
				to adopting a proposed rule, the agency must hold a public rule hearing. The
				purpose of the hearing is to provide all interested persons a reasonable
				opportunity to submit data, views or arguments orally or in writing on the
				proposed rule. The agency, at its sole discretion, may determine whether to
				hold more than one hearing.
B. The
				agency may act as the hearing officer or designate an individual hearing
				officer to preside over the hearing. The hearing officer may ask questions and
				provide comments for clarification purposes only, but should refrain from
				providing opinions or engaging in discussion regarding the merits of the
				proposed rule or any public comment presented.
.
The hearing
				officer shall identify and mark all written comments submitted during the
				public comment period, as well as any written comments submitted during the
				hearing. The public comment should be labeled as exhibits for reference, but do
				not require formal admission into the hearing record.
D. Individuals wishing to provide public
				comment or submit information at the hearing must state their name and any
				relevant affiliation for the record and be recognized before presenting. Public
				comment shall not be taken under oath unless required by law or separate rule
				of the agency. Any individual who provides public comment at the hearing may be
				questioned by the agency or hearing officer or, at the discretion of the agency
				or hearing officer, or as otherwise provided by law, by other persons at the
				hearing.
E. The hearing shall be
				conducted in a fair and equitable manner. The agency or hearing officer may
				determine the format in which the hearing is conducted (e.g. introduction of
				each part or section one at a time for comment), but the hearing should be
				conducted in a simple and organized manner that facilitates public comment and
				a clear rulemaking record.
F. The
				rules of evidence do not apply to public rule hearings and the agency or
				hearing officer may, in the interest of efficiency, exclude or limit comment or
				questions deemed irrelevant, redundant, or unduly repetitious.
G. The agency must hold the hearing in a
				venue that reasonably accommodates all persons who wish to participate or
				observe, and appropriate audio equipment should be secured to ensure all in
				attendance can hear the proceeding and be heard when presenting comment.
				Reasonable efforts shall be made to accommodate the use of audio and video
				recording devices. Hearings shall be open to the public, but are not subject to
				the New Mexico Open Meetings Act, unless conducted by a quorum of a public
				body.
H. The hearing shall be
				recorded by any stenographic method in use in the district court or by audio
				recording.
New Mexico Administrative Code › Title 1 - GENERAL GOVERNMENT ADMINISTRATION › Chapter 24 - RULES › Part 25 - DEFAULT PROCEDURAL RULE FOR RULEMAKING › Section 1.24.25.14 - RULEMAKING RECORD AND ADOPTION OF RULE

Current through Register Vol. 35, No. 13, July 16, 2024
A. The agency shall maintain a record of the
				rulemaking proceeding as required in Section
				14-4-5.4
				NMSA 1978, and any written comment, document, or other exhibit entered into the
				record during the rule hearing shall be labeled clearly. Pre-filed written
				comments are part of the rulemaking record without the need for formal
				admission. Pre-filed comments include, but are not limited to: the petition;
				public notices of the rulemaking, including any lists of individuals to whom
				notice was mailed or sent electronically; the proposed rule in underline and
				strikethrough format; and any written comment submitted during the comment
				period prior to the rule hearing. Written comments or other documents
				introduced during the hearing should be admitted into the record after being
				marked as an exhibit.
B. If the
				rule hearing is conducted by a designated hearing officer, the complete
				rulemaking record, including any memoranda summarizing the contents of the
				hearing, if written, shall be compiled and forwarded to the agency head or
				members of the board or commission with sufficient time to review. The agency
				head or members of the board or commission shall familiarize themselves with
				the rulemaking record before rendering a decision on the proposed
				rule.
C. The agency may adopt,
				amend or reject the proposed rule. Any amendments to the proposed rule must
				fall within the scope of the current rulemaking proceeding. Amendments that
				exceed the scope of the noticed rulemaking may require a new rulemaking
				proceeding. Amendments to a proposed rule may fall outside of the scope of the
				rulemaking based on the following factors:
(1) any person affected by the adoption of
				the rule, if amended, could not have reasonably expected that the change from
				the published proposed rule would affect the person's interest;
(2) subject matter of the amended rule or the
				issues determined by that rule are different from those in the published
				proposed rule; or
(3) effect of the
				adopted rule differs from the effect of the published proposed rule.
New Mexico Administrative Code › Title 1 - GENERAL GOVERNMENT ADMINISTRATION › Chapter 24 - RULES › Part 25 - DEFAULT PROCEDURAL RULE FOR RULEMAKING › Section 1.24.25.15 - FILING AND PUBLICATION; EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
A. Within 15 calendar days after the date of
				adoption of a rule, the agency shall file the adopted rule with the state
				records administrator and shall provide to the public the adopted rule and
				concise explanatory statement in accordance with the State Rules Act.
B. Unless another date is stated in the
				agency's concise explanatory statement, or otherwise provided by law, the
				effective date of the rule shall be the date of publication in the New Mexico
				register.
New Mexico Administrative Code › Title 1 - GENERAL GOVERNMENT ADMINISTRATION › Chapter 24 - RULES › Part 25 - DEFAULT PROCEDURAL RULE FOR RULEMAKING › Section 1.24.25.16 - EMERGENCY RULES

Current through Register Vol. 35, No. 13, July 16, 2024
The agency shall comply with the rulemaking procedures in
				  Section
				  14-4-5.6 NMSA
				  1978, regarding the promulgation of emergency rules.
New Mexico Administrative Code › Title 1 - GENERAL GOVERNMENT ADMINISTRATION › Chapter 25 - PUBLICATIONS AND MANUALS OF PROCEDURES › Part 10 - PUBLICATIONS: FILING, DISTRIBUTING, FORMAT AND STYLE › Section 1.25.10.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
State Commission of Public Records - State Records Center and
				  Archives and the State Library Division of the Cultural Affairs
				  Department
New Mexico Administrative Code › Title 1 - GENERAL GOVERNMENT ADMINISTRATION › Chapter 25 - PUBLICATIONS AND MANUALS OF PROCEDURES › Part 10 - PUBLICATIONS: FILING, DISTRIBUTING, FORMAT AND STYLE › Section 1.25.10.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
A.
Section
				14-3-21
				NMSA 1978
directs the state commission of public records to adopt and
				promulgate uniform standards of style and format for official reports of state
				agencies required by law.
B.
Section
				14-3-22
				NMSA 1978
directs agencies to follow the uniform standards of style and
				format for certain publications prescribed by the state commission of public
				records.
C.
Section
				14-4-4
				NMSA 1978
directs agencies to file five copies of any publication issued
				by that agency with the state records center and archives.
D.
Section
				18-2-4
				NMSA 1978
directs the state librarian to establish and administer a
				library depository system for state documents and publications.
E.
Section
				18-2-4.1
				NMSA 1978
directs agencies to deposit at least 25 copies of all
				publications issued by that agency with the state documents depository
				clearinghouse at the state library.
New Mexico Administrative Code › Title 1 - GENERAL GOVERNMENT ADMINISTRATION › Chapter 25 - PUBLICATIONS AND MANUALS OF PROCEDURES › Part 10 - PUBLICATIONS: FILING, DISTRIBUTING, FORMAT AND STYLE › Section 1.25.10.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
July 15, 2010, unless a later date is cited at the end of a
				  section.
New Mexico Administrative Code › Title 1 - GENERAL GOVERNMENT ADMINISTRATION › Chapter 25 - PUBLICATIONS AND MANUALS OF PROCEDURES › Part 10 - PUBLICATIONS: FILING, DISTRIBUTING, FORMAT AND STYLE › Section 1.25.10.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
To establish standards and procedures for filing, preserving
				  and providing access to state publications and to reduce unnecessary expense to
				  the taxpayers in connection with publications designed primarily for the
				  purpose of reporting to, or informing, the governor, the legislature, other
				  state agencies or the political subdivisions of this state.
New Mexico Administrative Code › Title 1 - GENERAL GOVERNMENT ADMINISTRATION › Chapter 25 - PUBLICATIONS AND MANUALS OF PROCEDURES › Part 10 - PUBLICATIONS: FILING, DISTRIBUTING, FORMAT AND STYLE › Section 1.25.10.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
"Agency"
means any agency, authority, board, bureau, commission,
				committee, department, institution or officer of state government except the
				judicial and legislative branches of state government.
B.
"Depositories"
means those
				libraries designated by the state library division to receive
				publications.
C.
"Digital
				preservation"
means policies, strategies and actions taken to ensure
				access to digitized and born digital content and the accurate rendering of
				authenticated content over time.
D.
"Firewall"
means computer hardware or software that prevents
				unauthorized access to private data by outside computer users.
E.
"List of optional items"
means that list generated by the state library division to identify those
				publications which have no retention requirements for depositories.
F.
"Memorandum of agreement"
means the official agreement between the state library and the library selected
				to be a depository.
G.
"Memorandum of understanding"
means an official agreement between the
				state library and any state agency.
H.
"Metadata"
means "data about
				data"; it is information that describes another set of data. Metadata is
				descriptive information that facilitates the management of and access to other
				information. Metadata may be generated automatically or created manually and it
				may be internal or external to the digital object itself. Regardless of how it
				is created or stored, maintaining accurate and reliable metadata is essential
				to the long-term preservation of electronic state publications.
I.
"Publication"
means any
				information published as an individual document at government expense or as
				required by law that is intended for public distribution. Such publications
				include but are not limited to pamphlets, reports, directories, catalogs,
				bibliographies, brochures or periodicals.
J.
"Publications officer"
means
				the person(s) designated to be responsible for distributing the publications of
				that agency to the state library division.
K.
"Robots.txt file"
means a
				text file that stops search engines from crawling the website, selected pages
				in the site, or selected file types in the site.
L.
"URL"
means "uniform
				resource locator" or the address that servers connect to through the
				internet.
New Mexico Administrative Code › Title 1 - GENERAL GOVERNMENT ADMINISTRATION › Chapter 25 - PUBLICATIONS AND MANUALS OF PROCEDURES › Part 10 - PUBLICATIONS: FILING, DISTRIBUTING, FORMAT AND STYLE › Section 1.25.10.8 - FILING PUBLICATIONS

Current through Register Vol. 35, No. 13, July 16, 2024
State agencies are required to deposit copies of all state
				  publications intended for public distribution with the state library division
				  within 30 days of publication. Publications may be deposited in any one of
				  three formats: paper (Subsection A), electronic (Subsection B) or through an
				  agency's website (Subsection C).
A.
				Paper publications shall meet the minimum style and format requirements
				outlined in Subsection A of 1.25.10.9 NMAC. State agencies shall deposit 30
				copies of each publication.
B.
				Electronic publications shall meet the minimum style and format requirements
				outlined in Subsections A and B of 1.25.10.9 NMAC. State agencies shall deposit
				an electronic copy in an approved format. The electronic copy shall be
				submitted to the state library division via one of the following approved
				delivery mechanisms:
(1) e-mail;
(2) optical storage media; or
(3) file transfer protocol (FTP).
New Mexico Administrative Code › Title 1 - GENERAL GOVERNMENT ADMINISTRATION › Chapter 25 - PUBLICATIONS AND MANUALS OF PROCEDURES › Part 10 - PUBLICATIONS: FILING, DISTRIBUTING, FORMAT AND STYLE › Section 1.25.10.9 - STYLE AND FORMAT

Current through Register Vol. 35, No. 13, July 16, 2024
A. State
				publications in all formats shall display at the beginning of the publication
				the title of the publication, name of the agency, publication date, physical
				address, email address and website URL.
B. Pages shall be numbered for
				identification.
C. Paper
				publications shall be printed on both sides of pages, back to back, head to
				head, and of a method which shall be at a minimum cost that is
				verifiable.
D. For publications
				available in electronic format, the approved electronic formats and their
				preferred order are:
(1) portable document
				format (PDF);
(2) PDF/A;
(3) hypertext markup language (HTML);
				and
(4) extensible markup language
				(XML).
New Mexico Administrative Code › Title 1 - GENERAL GOVERNMENT ADMINISTRATION › Chapter 25 - PUBLICATIONS AND MANUALS OF PROCEDURES › Part 10 - PUBLICATIONS: FILING, DISTRIBUTING, FORMAT AND STYLE › Section 1.25.10.10 - DESIGNATION OF PUBLICATIONS OFFICER

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  18-2-4.1
				  NMSA 1978 directs agencies to deposit copies of all publications issued by that
				  agency with the state documents depository clearinghouse at the state
				  library.
A. State agencies must have
				an approved publications officer on file with the state library. A publications
				officer shall be designated by the statutory head of the agency to distribute
				the publications of that agency to the state library division. If a memorandum
				of understanding exists between the state library division and a state agency,
				the publications officer(s) is responsible for complying with all terms of the
				memorandum of understanding.
B. The
				publications officer shall be re-appointed annually by the statutory head of
				the agency, using a form approved by the state librarian.
C. The form shall include but is not limited
				to the following: name and signature of the statutory head (agency head or
				cabinet secretary); name and signature of the publications officer; division or
				bureau (if acceptable); agency code; agency name and mailing address; fiscal
				year of designation; phone number; fax number and e-mail address.
D. If a publications officer leaves the
				employment of an agency or is released from these duties, the agency shall
				immediately notify the state library division regarding the change, and the
				agency head shall appoint a new publications officer.
New Mexico Administrative Code › Title 1 - GENERAL GOVERNMENT ADMINISTRATION › Chapter 25 - PUBLICATIONS AND MANUALS OF PROCEDURES › Part 10 - PUBLICATIONS: FILING, DISTRIBUTING, FORMAT AND STYLE › Section 1.25.10.11 - DEPOSITORY LIBRARIES

Current through Register Vol. 35, No. 13, July 16, 2024
Subsection J of Section
				  18-2-4
				  NMSA 1978 directs the state librarian to establish and administer a library
				  depository system for state documents and publications.
A. Depositories shall provide sufficient
				space in a public area to adequately house the state publications.
B. Depositories shall provide training to
				their staff to enable patrons to find and use publications.
C. Depositories shall provide access to the
				publications by author/agency, title, and subject.
D. Depositories shall provide appropriate
				technology to use publications regardless of physical format or
				characteristics.
E. Retention of
				publications by depositories shall be for at least five years from date of
				receipt, except as noted on the list of optional items. Disposal of optional
				items is up to the discretion of each depository.
F. Depositories shall accept all state
				publications entered into the depository system and sent to them.
G. Six months written notice is required for
				either the state library division or the depository library to terminate the
				memorandum or agreement.
H. Upon
				termination of depository status, depositories shall return all publications no
				longer desired to the state library division or to another depository, as
				specified by the state library division.
I. Failure to comply with Subsections A
				through G of 1.25.10.11 NMAC shall result in cancellation of depository
				status.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 2 - ADOPTION OF RULES BY THE STATE BOARD OF FINANCE › Section 2.1.2.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
State Board of Finance, 181 Bataan Memorial Building, Santa
				  Fe, NM
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 2 - ADOPTION OF RULES BY THE STATE BOARD OF FINANCE › Section 2.1.2.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section 6-1-1(E) NMSA 1978 provides that the state board of
				  finance, in addition to other powers and duties provided by law, may make rules
				  and regulations for carrying out its duties and responsibilities as designated
				  in statute.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 2 - ADOPTION OF RULES BY THE STATE BOARD OF FINANCE › Section 2.1.2.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
January 15, 2001, unless a later date is cited at the end of
				  a section.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 2 - ADOPTION OF RULES BY THE STATE BOARD OF FINANCE › Section 2.1.2.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
This rule provides the rulemaking process used by the state
				  board of finance, unless another process is required by law for a specific
				  rule.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 2 - ADOPTION OF RULES BY THE STATE BOARD OF FINANCE › Section 2.1.2.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
"Board"
means state board of finance.
B.
"New Mexico register"
means
				the official publication for all notices of rule makings and filings of adopted
				rules, including emergency rules, by agencies and is published by the state
				records administrator.
C.
"NMAC"
means New Mexico administrative code.
D.
"Records center"
means the
				New Mexico commission of public records, state records center and
				archives.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 2 - ADOPTION OF RULES BY THE STATE BOARD OF FINANCE › Section 2.1.2.8 - RULEMAKING NOTICE

Current through Register Vol. 35, No. 13, July 16, 2024
A. The board
				shall distribute a notice of proposed rulemaking at least 30 days before the
				hearing on the rule change by:
(1) posting the
				notice on the board website;
(2)
				posting the notice on the sunshine portal;
(3) making the notice available in the
				board's offices;
(4) sending the
				notice by mail or electronic mail to persons who have made a written request to
				the board for advance notice of hearings and who have provided a mail or an
				electronic mail address to the board;
(5) providing the notice to the New Mexico
				legislative council for distribution to appropriate interim and standing
				legislative committees; and
(6)
				publishing the notice in the New Mexico register and in a newspaper of general
				circulation in the state.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 2 - ADOPTION OF RULES BY THE STATE BOARD OF FINANCE › Section 2.1.2.9 - COMMENTS ON RULEMAKING

Current through Register Vol. 35, No. 13, July 16, 2024
A. The
				public comment period shall commence upon publication of the notice required by
				Section
				2.1.2.8 NMAC
				and end as provided for in the notice.
B. A person may submit written or electronic
				comments on a proposed rule change, and those comments shall be made part of
				the hearing record. Individuals or entities shall provide written comments on
				the proposed rule change to the board administrator through the end of the
				public comment period, unless the board president or the board extends the time
				for filing comments. The board president or the board may extend the time for
				filing written or electronic comments by making an announcement at the hearing
				or by posting notice on the board's website. The board administrator shall post
				copies of written or electronic comments that persons have filed with the board
				administrator on the board's website as soon as practicable after they are
				filed.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 2 - ADOPTION OF RULES BY THE STATE BOARD OF FINANCE › Section 2.1.2.10 - PROCESS OF ADOPTION OF RULES

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Upon completion of the public comment period, the board shall fully consider
				all submissions of public comments, and the findings and recommendations of a
				board committee or staff at a public hearing following the public comment
				period. After the public hearing, the board may:
(1) adopt the proposed rule without
				revision;
(2) revise and adopt the
				proposed rule;
(3) revise the
				proposed rule and seek additional comments;
(4) reject the proposed rule; or
(5) repeal the rule.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 2 - ADOPTION OF RULES BY THE STATE BOARD OF FINANCE › Section 2.1.2.11 - FILING AND PUBLICATION; EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
A. Within 15 days after the adoption of a
				rule, the board staff shall file the adopted rule with the records center and
				shall provide to the public the adopted rule.
B. Except as provided in
				2.1.2.10
				NMAC, no rule shall be valid or enforceable until it is filed with the records
				center and published in the New Mexico register as provided by the State Rules
				Act. Unless a later date is otherwise provided by law, the effective date of
				the rule shall be the date of publication in the New Mexico register.
C. Relevant rules may be posted on the
				board's website, as determined by board staff.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 2 - ADOPTION OF RULES BY THE STATE BOARD OF FINANCE › Section 2.1.2.12 - EMERGENCY RULES

Current through Register Vol. 35, No. 13, July 16, 2024
A. If the
				board determines that an emergency exists which requires immediate action to
				prevent an imminent peril to public health, safety or welfare, the
				unanticipated loss of funding for a an agency program, or a violation of
				federal law, it may adopt a rule or amendment or repeal thereof, and the
				emergency rule shall become effective immediately upon its filing in accordance
				with the State Rules Act. The emergency rule shall be published in the New
				Mexico register within 30 days of this filing.
B. The board shall provide to the public a
				record of any finding pursuant to Subsection A of this section and a detailed
				justification for that finding before issuing an emergency rule. The record
				shall include a statement that the emergency rule is temporary. After such
				record has been provided to the public, the board may issue the emergency rule
				immediately without a public rule hearing or with any abbreviated notice and
				hearing that it finds practicable.
C. The emergency rule shall not continue in
				effect longer than 45 days unless within that time the board commences
				proceedings to adopt the rule by issuing the notice required in Section
				2.1.2.8
				NMAC.
D. If the board commences
				proceedings under Section
				2.1.2.8 NMAC,
				the emergency rule shall remain in effect until a permanent rule takes effect
				or until the procedures are otherwise completed.
E. In no event shall any emergency rule
				remain in effect for more than 120 days.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 3 - STIMULATE ECONOMIC DEVELOPMENT › Section 2.1.3.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part governs the how the EDD and the authority shall
				  coordinate with each other to, among other things, identify and evaluate
				  potential projects' suitability for financing assistance and formulate
				  recommendations, except to the extent that this part may be inconsistent with
				  specific procedures in governing law. In cases where this part is inconsistent
				  with any rulemaking procedures specified in governing law, the procedures in
				  governing law apply, rather than the procedures in this part.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 3 - STIMULATE ECONOMIC DEVELOPMENT › Section 2.1.3.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
These regulations are adopted by the economic development
				  department ("EDD") pursuant to the Statewide Economic Development Finance Act,
				  Section
				  6-25-1 to
				  6-25-28
				  NMSA 1978, ("Act") the purpose of which are to stimulate economic development
				  in New Mexico and to provide a method of implementing the economic development
				  assistance provisions of Article IX, Section 14.D of the constitution of the
				  state. Section
				  6-25-5
				  NMSA 1978 provides that the department and the New Mexico finance authority
				  ("authority") will coordinate to, among other things, identify and evaluate
				  potential projects' suitability for financing assistance and formulate
				  recommendations. These regulations are adopted pursuant to Subsection C of
				  Section
				  6-25-5
				  NMSA 1978 and Section 1.24.10 NMAC. The purpose of these regulations is to
				  govern the activities of the department under the Statewide Economic
				  Development Finance Act.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 3 - STIMULATE ECONOMIC DEVELOPMENT › Section 2.1.3.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The purposes of this part are to standardize the procedures
				  whereby the EDD and the authority shall coordinate with each other to, among
				  other things, identify and evaluate potential projects' suitability for
				  financing assistance and formulate recommendations under the Statewide Economic
				  Development Finance Act.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 3 - STIMULATE ECONOMIC DEVELOPMENT › Section 2.1.3.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
As used in this part: the terms used in these regulations
				  shall have the same meaning as defined in the act unless other use defined in
				  these regulations.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 3 - STIMULATE ECONOMIC DEVELOPMENT › Section 2.1.3.8 - IDENTIFICATION OF PROJECTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. In
				accordance with Section
				6-25-5
				NMSA 1978, for the purpose of recommending projects to the authority for
				financing assistance, the department will coordinate with the authority to:
(1) survey potential eligible entities and
				projects and provide outreach services to eligible entities and local
				governments for the purpose of identifying and recommending projects to the
				authority;
(2) survey potential
				eligible entities and projects for suitability for financing
				assistance;
(3) formulate
				recommendations of projects that are suitable for financing
				assistance;
(4) obtain input and
				information relevant to the establishment and implementation of criteria for
				evaluating potential projects.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 3 - STIMULATE ECONOMIC DEVELOPMENT › Section 2.1.3.9 - ADMINISTRATIVE COORDINATION WITH AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
The department will coordinate with the authority from time
				  to time for the authority's provision of staffing support and assistance in
				  carrying out the department's responsibilities under the act.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 1 - PUBLIC FINANCE GENERAL PROVISIONS › Part 3 - STIMULATE ECONOMIC DEVELOPMENT › Section 2.1.3.11 - SEVERABILITY

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If any part or application of these guidelines is held
				  invalid, the remainder of these guidelines, or their application to other
				  persons or situations, shall not be affected.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 2 - AUDITS OF GOVERNMENTAL ENTITIES › Part 2 - REQUIREMENTS FOR CONTRACTING AND CONDUCTING AUDITS OF AGENCIES › Section 2.2.2.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
All agencies and local public bodies as defined by the Audit Act and designated independent public accountants, including auditors of the OSA, performing professional services related to the examination of financial affairs and transactions of those agencies and local public bodies.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 2 - AUDITS OF GOVERNMENTAL ENTITIES › Part 2 - REQUIREMENTS FOR CONTRACTING AND CONDUCTING AUDITS OF AGENCIES › Section 2.2.2.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Audit Act, Section 12-6-12 NMSA 1978.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 2 - AUDITS OF GOVERNMENTAL ENTITIES › Part 2 - REQUIREMENTS FOR CONTRACTING AND CONDUCTING AUDITS OF AGENCIES › Section 2.2.2.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
March 28, 2023, unless a later date is cited at the end of a
				  section.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 2 - AUDITS OF GOVERNMENTAL ENTITIES › Part 2 - REQUIREMENTS FOR CONTRACTING AND CONDUCTING AUDITS OF AGENCIES › Section 2.2.2.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective is to establish regulations for all agencies and local public bodies, as well as the New Mexico state auditor's designated independent public accountants, including auditors of the OSA, performing financial audits, special audits, attestation engagements, performance audits, and forensic accounting engagements for the examination of the financial affairs of all governmental agencies and local public bodies of the state of New Mexico.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 2 - AUDITS OF GOVERNMENTAL ENTITIES › Part 2 - REQUIREMENTS FOR CONTRACTING AND CONDUCTING AUDITS OF AGENCIES › Section 2.2.2.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
In addition to the definitions in the Audit Act, Section 12-6-2 NMSA 1978, the following definitions will apply to all financial examinations performed under this rule:
A.
Definitions beginning with the letter "A":
(1)
"AAG GAS"
means AICPA Audit and Accounting Guide - Government auditing standards and Single Audits (latest edition).
(2)
"AAG SLV"
means AICPA Audit and Accounting Guide - State and Local Governments (latest edition).
(3)
"Abuse"
includes, but is not limited to, behavior that is deficient or improper when compared with behavior that a prudent person would consider reasonable and necessary business practice given the facts and circumstances but excludes fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements. Abuse also includes misuse of authority or position for personal interests or for the benefit of another or those of an immediate or close family member or business associate.
(4)
"ACFR"
means the state of New Mexico's annual comprehensive financial report.
(5)
"Attestation engagement"
means an engagement to issue, or where an IPA issues, an examination, a review, AUP report, or report on subject matter, or an assertion about subject matter that is the responsibility of an agency or local public body, including engagements performed pursuant to AICPA and GAGAS attestation standards and all engagements pursuant to Subsection A of Section 12-6-3 NMSA 1978.
(6)
"Audit"
means an examination of the financial affairs or performance of an agency or local public body pursuant to the authority of the Audit Act, 12-6-1,
et seq
., NMSA 1978.
(7)
"Audit documentation"
means the record of procedures performed, relevant evidence obtained, and conclusions reached (terms such as working papers or workpapers are also sometimes used).
(8)
"Auditor"
means designated independent public accountants, including auditors of the OSA, performing audit or attestation work as defined in the Audit Act and the Public Accountancy Act.
(9)
"AICPA"
means American institute of certified public accountants.
(10)
"AU-C"
means U.S. auditing standards-AICPA (Clarified).
(11)
"AUP"
means agreed upon procedures.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 2 - AUDITS OF GOVERNMENTAL ENTITIES › Part 2 - REQUIREMENTS FOR CONTRACTING AND CONDUCTING AUDITS OF AGENCIES › Section 2.2.2.8 - THE PROCUREMENT AND AUDIT PROCESS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
Firm profiles:
For an IPA to be included on the state auditor's list of approved firms to perform audits, AUPs, and other attest engagements, an IPA shall submit a firm profile online annually on the fifth business day in January, in accordance with the guidelines set forth herein. The OSA shall review each firm profile for compliance with the requirements set forth in this rule. IPAs shall notify the state auditor of changes to the firm profile as information becomes available. The state auditor shall approve contracts for audit, AUPs, and other attest engagements only with IPAs who have submitted a complete and correct firm profile that has been approved by the OSA, and who have complied with all the requirements of this rule, including but not limited to:
(1) Subsection A of 2.2.2.14 NMAC, continuing professional education requirements for all staff that the firm will use on any New Mexico governmental engagements;
(2) for IPAs who have audited agencies under this rule in the past, they shall have previously complied with: 2.2.2.9 NMAC, report due dates, including notifying the state auditor regarding late audit reports and 2.2.2.13 NMAC, review of audit reports and audit documentation.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 2 - AUDITS OF GOVERNMENTAL ENTITIES › Part 2 - REQUIREMENTS FOR CONTRACTING AND CONDUCTING AUDITS OF AGENCIES › Section 2.2.2.13 - REVIEW OF AUDIT REPORTS AND AUDIT DOCUMENTATION

Current through Register Vol. 35, No. 13, July 16, 2024
A.
Statutory requirement to review
				audit reports:
Subsection B of Section
				12-6-14 NMSA 1978 requires the
				state auditor or personnel of the office designated by the state auditor to
				examine all reports of audits of agencies made pursuant to contract. All audits
				performed under contracts approved by the state auditor are subject to review.
				The OSA shall review all reports submitted by the IPA to determine if the
				reports are presented in accordance with the requirements of this rule and
				applicable auditing, accounting and financial reporting standards. The OSA
				shall review all audit reports submitted by the report due date before
				reviewing reports that are submitted after the report due date. As discussed in
				Subsection B of
				2.2.2.9 NMAC, audit reports
				reissued by the agency and IPA, pursuant to AU-C 560, are also subject to OSA
				review procedures.
B.
Comprehensive reviews:
Released audit reports are subject to a
				comprehensive report and audit documentation review by the state auditor. The
				IPA's audit documentation shall be assembled in one complete file or one
				complete set of files in one location, whether the documentation is hardcopy or
				electronic. The documentation shall be either all hardcopy or all electronic.
				OSA reviews of audit and AUP working papers include inspection of firm
				documentation related to compliance with governmental auditing, accounting and
				financial reporting standards, rules and other requirements issued by GASB,
				AICPA, GAO, and the OSA.
C.
Consequences of deficiencies:
If during the course of its review
				of an audit report or the related audit documentation, the OSA finds
				significant deficiencies that warrant a determination that the audit was not
				made in accordance with the provisions of the contract or applicable standards
				and requirements, any or all of the following action(s) may be taken;
(1) the IPA may be required by OSA to correct
				the deficiencies in the report or audit documentation, and reissue the audit
				report to the agency and any others receiving copies;
(2) the IPA's eligibility to perform future
				engagements may be limited in number or type of engagement pursuant to
				Subsection D of
				2.2.2.8 NMAC;
(3) for future audit reports, for some or all
				audit contracts,the IPA may be required to submit working papers with the audit
				reports for review by the OSA prior to the release of the report; or
(4) the IPA may be referred to the New Mexico
				public accountancy board for possible licensure action.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 2 - AUDITS OF GOVERNMENTAL ENTITIES › Part 2 - REQUIREMENTS FOR CONTRACTING AND CONDUCTING AUDITS OF AGENCIES › Section 2.2.2.14 - CONTINUING PROFESSIONAL EDUCATION AND PEER REVIEW REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
Continuing professional education
: IPAs performing annual financial and compliance audits, or other attest engagements under GAGAS shall ensure that all members of their staff comply with the CPE requirements of the most recent revision of GAGAS.
B.
Peer review requirements
: IPAs performing annual financial and compliance audits, or other attest engagements under GAGAS shall comply with the requirements of the most recent revision of GAGAS relating to quality control and assurance and external peer review.
(1) An audit firm's due date for its initial peer review is 18 months from the date the firm enrolled in the peer review program or should have enrolled, whichever is earlier. A firm's subsequent peer review is due three years and six months from the previous peer review year end.
(2) The IPA firm profile submission to the state auditor shall include copies of the following peer review documentation:
(a) the peer review report for the auditor's firm;
(b) if applicable, detailed descriptions of the findings, conclusions and recommendations related to deficiencies or significant deficiencies required by GAGAS 5.91;
(c) if applicable, the auditor's response to deficiencies or significant deficiencies;
(d) the letter of acceptance from the peer review program in which the firm is enrolled; and
(e) a list of the governmental audits reviewed during the peer review.
(3) A peer review rating of "failed" on the auditor's peer review shall disqualify the IPA from performing New Mexico governmental audits.
(4) During the procurement process IPAs shall provide a copy of their most recent external peer review report to the agency with their bid proposal or offer. Any subsequent peer review reports received during the period of the contract shall also be provided to the agency.
(5) The peer review shall meet the requirements of GAGAS 5.60 to 5.95.
(6) The peer reviewer shall be familiar with this rule. This is a requirement of the state auditor that can be achieved by attendance at audit rule training provided by the OSA.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 2 - AUDITS OF GOVERNMENTAL ENTITIES › Part 2 - REQUIREMENTS FOR CONTRACTING AND CONDUCTING AUDITS OF AGENCIES › Section 2.2.2.16 - ANNUAL FINANCIAL PROCEDURES REQUIRED FOR LOCAL PUBLIC BODIES WITH ANNUAL REVENUES LESS THAN FIVE HUNDRED THOUSAND DOLLARS ($500,000) (TIERED SYSTEM)

Current through Register Vol. 35, No. 13, July 16, 2024
A.
Annual revenue and state funded capital outlay expenditures determine type of financial reporting:
All local public bodies shall comply with the requirements of Section 6-6-3 NMSA 1978. Pursuant to Section 12-6-3 NMSA 1978, the annual revenue of a local public body determines the type of financial reporting a local public body shall submit to the OSA. Local public bodies are mutual domestic water consumers associations, land grants, incorporated municipalities, and special districts.
(1) The annual revenue of a local public body shall be calculated on a cash basis as follows:
(a) Revenue shall exclude capital outlay funds. OSA defines capital outlay funds as funds expended pursuant to the Property Control Act definition of a capital outlay project. Per section 15-3B-2 NMSA 1978 "Capital outlay project" means the acquisition, improvement, alteration or reconstruction of assets of a long-term character that are intended to continue to be held or used, including land, buildings, machinery, furniture and equipment. A "capital outlay project" includes all proposed expenditures related to the entire undertaking.
(b) Revenue shall exclude federal or private grants. For the purpose of 2.2.2.16 NMAC "private grant" means funding provided by a non-governmental entity.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 2 - AUDITS OF GOVERNMENTAL ENTITIES › Part 3 - BUDGET CERTIFICATION OF LOCAL PUBLIC BODIES › Section 2.2.3.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Sections
				  6-6-1 through
				  6-6-19
				  NMSA 1978 and Section
				  9-6-5
				  E NMSA 1978.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 2 - AUDITS OF GOVERNMENTAL ENTITIES › Part 3 - BUDGET CERTIFICATION OF LOCAL PUBLIC BODIES › Section 2.2.3.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
June 1, 2008 unless a later date is cited at the end of a
				  section.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 2 - AUDITS OF GOVERNMENTAL ENTITIES › Part 3 - BUDGET CERTIFICATION OF LOCAL PUBLIC BODIES › Section 2.2.3.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
2.2.3 NMAC codifies required budgetary and financial
				  reporting by local public bodies to the local government division supported by
				  timely audits as of the previous fiscal year submitted to the state auditor's
				  office and the local government division. The intended result is to promote
				  submission of budgets and reports to the local government division by local
				  public bodies with documentation that provides assurance that the financial
				  statements and position of the local public body have been audited in
				  accordance with requirements of the New Mexico state auditor found in
				  2.2.2.1 through
				  2.2.2.14
				  NMAC, the requirements for contracting and conducting audits of agencies, ("the
				  audit rule"). The purpose of coordinating the submission of audits timely from
				  the previous fiscal year with the budget certification process is two-fold:
1) to allow for corroboration of
				items in the previous fiscal year audit with the budget and financial reports
				submitted to the local government division, and
2) to require correspondence and other
				documentation that can be maintained in a record for reference by government
				officials and the public.
New Mexico Administrative Code › Title 2 - PUBLIC FINANCE › Chapter 2 - AUDITS OF GOVERNMENTAL ENTITIES › Part 3 - BUDGET CERTIFICATION OF LOCAL PUBLIC BODIES › Section 2.2.3.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. "Account" means
				a double entry bookkeeping of assets, liabilities, income and expenses with
				debit and credit entries on ledger pages or other media which are posted to
				record a change(s) in value.
B.
				"Conditional budget certification" means the certification of the budget of a
				local public body but with specified conditions requiring compliance by the
				local public body in order to receive budget certification and means that the
				local public body is operating without final budget certification, as defined
				by Subsection F of 2.2.3.7 NMAC.
C.
				"Deficit" means any fund where its budget or financial reports reflect more
				expenditures than revenues and cash balances available to legally pay for
				them.
D. "Emergency" means a
				natural or man made event that poses an immediate danger or threat to public
				health, welfare and safety.
E.
				"Extenuating circumstances" means documented situations, conditions or events
				that hinder or delay a local public body from complying with the local
				government division's requirements and timelines for submitting budgets,
				financial reports and audits.
F.
				"Final budget certification" means budget approval by a local government
				division official in accordance with Section
				6-6-2
				NMSA 1978.
G. "Fund" means a group
				of related accounts that are self balancing within their group as defined by
				the government accounting standards board (GASB). A fund is not an
				account.
H. "Local government
				division" is the division of the state of New Mexico department of finance and
				administration with budgetary and fiscal oversight responsibilities and
				authority over local public bodies.
I. "Local government division official" means
				any employee or public officer of the local government division of the New
				Mexico department of finance and administration.
J. "Local public body" means every political
				subdivision of the state which expends public money from whatever source
				derived, including but not limited to any county, incorporated municipality, or
				special district, land grants registered with the New Mexico secretary of
				state's office. Also under the definition are mutual domestic water
				associations, soil and water conservation districts, water and sanitation
				districts, watersheds, draws, medical clinics, hospitals, hospital districts,
				regional transportation districts, flood control authorities, natural gas
				associations, public improvement districts, and regional housing authority
				districts if required by the audit rule.