Chapter 6 — Chapter 6

History: 1978 Comp., § 6-4-5, enacted by Laws 1987, ch. 347, § 5; repealed by Laws 2017 (1st S.S.), ch. 3, § 23.

For cash flow purposes all amounts that have been appropriated for general government purposes may be used to pay current expenses and obligations of state government regardless of the specific fund or account to which the accounting records of the state government may show those…

There is created in the state treasury the "computer systems enhancement fund". The state treasurer shall deposit in the fund all amounts appropriated to the fund. The department of finance and administration shall administer the fund for the purpose of enhancing computer program…

History: Laws 1993, ch. 65, § 20; repealed by Laws 2007, ch. 190, § 2.

distribution. A. The "tobacco settlement permanent fund" is created in the state treasury. The fund is not a reserve fund of the state. The fund shall consist of money distributed to the state pursuant to the master settlement agreement entered into between tobacco product manufa…

As used in Chapter 6, Article 5 NMSA 1978: A. "division" means the financial control division of the department of finance and administration; B. "central accounting system" means the accounting system used by the division to process and record payments, deposits and other financ…

federal rules; transfer of reversions in general fund to the medicaid trust fund. A. Except as provided in Subsection B of this section, all unreserved undesignated fund balances in reverting funds and accounts as reflected in the central financial reporting and accounting system…

For the purpose of administering payroll for all branches of government, "annual" means fifty-two calendar weeks. History: 1978 Comp., § 6-5-11, enacted by Laws 1999, ch. 24, § 1. ARTICLE 5A Requirements for Receiving Funds from Certain Organizations

accounting systems; processing documents; model accounting practices; internal accounting controls. A. The division shall maintain a central system of state accounts and shall devise, formulate, approve, control and set standards for the accounting methods and procedures of all s…

The division shall: A. coordinate all procedures for financial administration and financial control and integrate them into an adequate and unified system, including the devising, prescribing and installing of processing documents, records and procedures for state agencies; B. co…

by division and state agency; encumbering funds. Before any vouchers or purchase orders are issued or contracts are entered into involving the expenditure of public funds by a state agency, the authority for the proposed expenditure shall be determined by the division and the sta…

ANNOTATIONS Repeals. — Laws 2003, ch. 273, § 25 repealed 6-5-4 NMSA 1978, as enacted by Laws 1957, ch. 252, § 4, relating to reports to legislature, effective July 1, 2003. For provisions of former section, see the 2002 NMSA 1978 on NMOneSource.com.

The division shall compile a comprehensive annual financial report. To assist in the compilation of the report, each state agency shall compile, in accordance with generally accepted accounting principles, its financial statements on a schedule established by the division. Histor…

auditor regarding warrants and transfer of funds imposed upon secretary. All warrants upon the state treasury shall be issued by the secretary. All the powers and duties of the state auditor relating to the issuance of warrants or the transfer of funds are imposed upon the secret…

A. No warrant upon the state treasury for the disbursement of funds shall be issued except upon the determination of the division and the state agency that the amount of the expenditure: (1) does not exceed the appropriation made to the state agency; and (2) does not exceed the p…

is made; settlement of claims against state; account between state and treasury. Every warrant issued or its supporting documentation shall contain the particular fund appropriated by law out of which it is to be paid. The division shall settle all claims against the state payabl…

All claims for payment of public money shall be made upon a public voucher. All public vouchers shall be in the form and contain the information required by the division. All purchase vouchers for goods and services, other than personnel, shall be accompanied by supporting invoic…

secretary may except state agencies from submission of proposed vouchers, purchase orders or contracts. The secretary of finance and administration may, when he determines that efficiency or economy so requires, authorize state agencies to issue warrants and except state agencies…

The division shall design and implement a procurement card project that allows state agencies to pay for purchases by using procurement cards. To implement the project, the division may enter into an agreement with a procurement card issuer. The division shall determine the limit…

receive funds or property from certain organizations. A. As used in this section: (1) "agency" means any state agency, department or board, any public institution of higher education or public post-secondary educational institution and any county, municipality or public school di…

"Local public body" means every political subdivision of the state that expends public money from whatever source derived, including counties, county institutions, boards, bureaus or commissions; incorporated cities, towns or villages; drainage, conservancy, irrigation or other d…

Any member of any board of county commissioners, or of any local school board, or of any governing board or council of any municipality, or any other official who shall violate the provisions of Sections 6-6-7 through 6-6-10 NMSA 1978 [6-6-7, 6-6-9, 6-6-10 NMSA 1978] shall be dee…

It is unlawful for any board of county commissioners, municipal governing body or any local school board, for any purpose whatever to become indebted or contract any debts of any kind or nature whatsoever during any current year which, at the end of such current year, is not and …

Insurance contracts not exceeding five years, joint projects between two or more local public bodies not exceeding five years, lease-purchase agreements, lease agreements, contracts providing for the operation or provision and operation of a jail by or with another local public b…

All fees, salaries and perquisites of officers of counties, municipalities, boards of education, school districts and all other officers shall be reduced if there is an insufficient collection of money with which to pay them as provided by law for their services in any current ye…

preference for expense of boarding prisoners.] In the event that there is an insufficient amount of money collected during any current year with which to pay for the services, fees and salaries of the several officers mentioned in Section 6-6-13 NMSA 1978, then and in that event …

disposition of surplus.] The void indebtedness mentioned in Section 6-6-11 NMSA 1978 shall remain valid to the extent and for the sole purpose of receiving any money which may afterwards be collected and belongs to the current year when they were contracted, and the collection th…

In the event any claimant, during any current year, should appeal from the board of county commissioners, as provided for by law, from the amount allowed him by such board, the commissioners, in making their quarterly payments as above-provided for, shall estimate and allow such …

The current year for the purpose of Sections 6-6-11, 6-6-13 to 6-6-16 NMSA 1978 inclusive shall be construed to mean the fiscal year as defined in Section 6-10-1 NMSA 1978. History: Laws 1897, ch. 42, § 20; C.L. 1897, § 304; Code 1915, § 1232; C.S. 1929, § 33-4246; Laws 1939, ch.…

All money collected from the tax schedule of any one year for county purposes or that should have been collected for that year for that purpose, whether it was placed on the tax schedule or not, except money collected for that year from assessments made for some special purpose a…

A. The local governing body of a county or municipality may by ordinance establish a local government permanent fund and a local government income fund. B. The local government permanent fund shall constitute a fund in the treasury of the county or municipality into which may be …

The local government division of the department of finance and administration has the power and duty in relation to local public bodies to: A. require each local public body to furnish and file with the division, on or before June 1 of each year, a proposed budget for the next fi…

A. A municipal post-employment life insurance benefits trust may be established, maintained and used by a municipal treasurer with the advice and consent of the municipal board of finance. B. The municipality's contributions to the municipal post-employment life insurance benefit…

Every local public body shall: A. keep all the books, records and accounts in their respective offices in the form prescribed by the local government division; B. make all reports as may be required by the local government division; and C. conform to the rules and regulations ado…

governor and legislature. The local government division shall have the power, authority and responsibility to engage in research, conduct surveys and examine the operation and activities, including but not limited to the purchasing practices, of local public bodies, submitting to…

tax quarterly reports. The local government division of the department of finance and administration shall promulgate rules and regulations that require the governing body of any municipality or county imposing and collecting an occupancy tax pursuant to the Lodgers' Tax Act [3- …

Upon receipt of any budget approved by the local government division, the local public body shall cause such budget to be made a part of the minutes of such body. History: 1953 Comp., § 11-2-60, enacted by Laws 1957, ch. 250, § 5.

liability. When any budget for a local public body has been approved and received by a local public body, it is binding upon all officials and governing authorities, and no governing authority or official shall allow or approve claims in excess thereof, and no official shall pay …

expires; exceptions.] It shall be unlawful for the board of county commissioners, the county clerk or any other county official authorized to make purchases to disburse, expend or obligate any sum in excess of fifty per centum of the approved budget for the fiscal year during whi…

ANNOTATIONS Repeals. — Laws 1979, ch. 54, § 1 repealed 6-6-8 NMSA 1978, relating to a limitation on county school expenditures during the fiscal year in which the superintendent's term expires.

terms expire.] It shall be unlawful for the governing board or council of any city, town or village in the state of New Mexico to disburse, expend or contract for the expenditure of more than the proportionate share of the fiscal year budget during any fiscal year in which the te…

This act [6-6A-1 to 6-6A-5 NMSA 1978] may be referred to as the "Leasehold Community Assistance Act". History: Laws 1985, ch. 214, § 1.

As used in the Leasehold Community Assistance Act, "leasehold community" means a community which: A. is located on an Indian pueblo on lands leased from that pueblo; B. is chartered by the pueblo; C. has a mayor-council form of government; and D. contains lands leased from the pu…

[disposition]. A. There is created in the state treasury the "leasehold community assistance fund". The purpose of the fund is to provide leasehold communities with assistance in meeting their operating budgets. B. The leasehold community assistance fund shall be administered by …

Every leasehold community shall: A. keep all the books, records and accounts in their respective offices in the form prescribed by the local government division; B. submit to an audit of its books upon request of the local government division; C. make all reports as may be requir…

local government division's annual budget. The local government division shall calculate the amount of funds to which all leasehold communities are entitled as provided in Subsection B of Section 3 [6-6A-3B NMSA 1978] of the Leasehold Community Assistance Act and shall include th…

ANNOTATIONS Recompilations. — Laws 2005, ch. 22, § 4 recompiled former 6-7-1 NMSA 1978 as 12-11-23 NMSA 1978, effective July 1, 2005.

ANNOTATIONS Recompilations. — Laws 2005, ch. 22, § 4 recompiled former 6-7-2 NMSA 1978 as 12-11-24 NMSA 1978, effective July 1, 2005.

ANNOTATIONS Recompilations. — Laws 2005, ch. 22, § 4 recompiled former 6-7-3 NMSA 1978 as 12-11-25 NMSA 1978, effective July 1, 2005. ARTICLE 8 Investment of Public Money

As used in Chapter 6, Article 8 NMSA 1978: A. "council" means the state investment council; B. "department" means the department of finance and administration; C. "land grant permanent funds" means the permanent school fund established by Article 12, Section 2 of the constitution…