New Mexico Administrative Code

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 materia…

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…

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 applic…

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 nee…

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. 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 expend…

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 evalua…

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 con…

All county and municipal governments.

Section 34-16-1 NMSA 1978. Section 9-6-5(E) NMSA 1978.

Permanent.

July 1, 2011, unless a later date is cited at the end of a section.

A. In 2009, the New Mexico legislature enacted Laws of 2009, Chapter 244, which created the juvenile adjudication fund and was compiled as Section 34-16-1 NMSA 1978. Money in the juvenile adjudication fund is appropriated to DFA to administer the fund and to provide an alternativ…

A. "Applicant" means a county, municipality, or combination of two or more counties or municipalities that submits an application for a grant. B. "Alternative adjudication program" means a program providing alternative procedures of adjudication for juveniles charged with traffic…

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 syst…

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…

Department of Finance and Administration, Local Government Division.

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.

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 o…

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 …

Only one grant application per regional area partnership will be accepted.

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 s…

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, Su…

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 applic…

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 counci…

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 stat…

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…

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 Opportunit…

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…

School-to-Work Opportunities Act of 1994. Public Law 103-239, May 4, 1994.

These rules shall be contingent upon federal or state funding designated for statewide activities established under the School-to-Work Opportunities Act of 1994.

June 30, 1998 [unless a later date is cited at the end of a section.]

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…

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 issu…

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.

Eligible applicants are the regional area partnerships in New Mexico.

Office of the State Auditor.

A. Annual financial and compliance audits:(1) The financial audit shall cover the entire financial reporting entity including the primary government and the component units of the primary government, if any. For any financial and compliance audit the agency should produce all doc…

The specific criteria described in this section shall be considered in planning and conducting governmental audits. These requirements are not intended to be all-inclusive; therefore, OSA recommends that IPAs review the NMSA and NMAC while planning governmental audits. A. Pertain…

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 con…

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: I…

A. Fraud, waste or abuse in government reported by agencies, IPAs or members of the public: (1) Reports of fraud, waste & abuse: Pursuant to the authority set forth Subsection C of Section 12-6-3 NMSA 1978, the OSA may initiate special investigation or examination procedures in c…

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 …

All agencies and local public bodies as defined by the Audit Act and designated independent public accountants contracting for and performing professional services related to the examination of financial affairs and transactions of those agencies and local public bodies.

Audit Act, Section 12-6-12 NMSA 1978.

Permanent.

March 28, 2023, unless a later date is cited at the end of a section.

The objective is to establish policies, procedures, rules and requirements for contracting and conducting financial audits, special audits, attestation engagements, performance audits, and forensic accounting engagements for the examination of the financial affairs of all governm…

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…