Reports. (Effective July 1, 2026.)

A. Each public school shall keep accurate records concerning membership in the public school. B. The dates for which MEM is reported are as follows: (1) the first reporting date is the second Wednesday in October of each year; (2) the second reporting date is December 1 or the first working day in December of each year; and (3) the third reporting date is the second Wednesday in February of each year. C. The superintendent of each school district or head administrator of each state- chartered charter school shall maintain the following reports for each reporting period: (1) the basic program MEM by grade in each public school; (2) the early childhood education MEM; (3) the special education MEM in each public school in class C and class D programs as defined in Section 22-8-21 NMSA 1978; (4) the number of class A and class B programs as defined in Section 22-8-21 NMSA 1978; (5) the full-time-equivalent MEM for bilingual multicultural education programs; and (6) the distance-learning-student MEM by grade in each public school. D. The superintendent of each school district and the head administrator of each state-chartered charter school shall furnish all reports required by law or the department to the department on or before the close of each reporting period or as otherwise requested by the department. Failure of the department to approve timely submissions shall not cause a school district or charter school to be found noncompliant with the requirements of this section. E. For purposes of this section, "working day" means every calendar day excluding Saturdays, Sundays and legal holidays. F. The information required pursuant to this section shall be submitted in a manner prescribed by the department. A copy of any report made pursuant to this section shall be kept as a permanent record of the school district or charter school and shall be subject to inspection and audit at any reasonable time. G. The department may withhold up to one hundred percent of allotments of funds to any school district or state-chartered charter school where the superintendent or head administrator has failed to comply with the requirements of this section. The withholding may continue until the superintendent or head administrator complies with and agrees to continue complying with the requirements of this section. H. The provisions of this section may be modified or suspended by the department for any school district, school or state-chartered charter school operating under the Variable School Calendar Act [22-22-1 to 22-22-6 NMSA 1978]. The department shall require MEM reports consistent with the calendar of operations of such school district, school or state-chartered charter school and shall calculate an equivalent MEM for use in projecting school district or charter school revenue. History: Laws 1967, ch. 16, § 68; 1953 Comp., § 77-6-14; Laws 1969, ch. 180, § 11; 1971, ch. 263, § 4; 1972, ch. 16, § 7; reenacted by Laws 1974, ch. 8, § 3; 1975, ch. 90, § 1; 1976 (S.S.), ch. 32, § 1; 1978, ch. 128, § 6; 1988, ch. 64, § 24; 1990, ch. 94, § 2; 2006, ch. 94, § 8; 2010, ch. 116, § 3; 2011, ch. 70, § 1; 2026, ch. 8, § 3.