Budget Details

Budget Introduction

New Mexico’s budget goes through many stages before it is ultimately approved for a particular fiscal year.  The Budget Details pages provide the information on the Approved Budget, Adjusted Budget, Total Expenditures, and the Budget Balance for the State.  The Approved Budget represents the amounts contained in the State of New Mexico’s General Appropriations Act as signed into law by the Governor of the State of New Mexico for each fiscal year.  The Adjusted Budget represents the Approved Budget plus or minus any adjustments requested by departments and approved by the State Budget Division of the Department of Finance and Administration and the Legislative Finance Committee as directed in Chapter 6-3, New Mexico Statutes Annotated 1978.  The Total Expenditures are the actual amounts spent by departments and charged against the Adjusted Budget.  Finally, the Budget Balance is the difference between the Adjusted Budget and the Total Expenditures, and represents the budget available for expenditures for the remaining months of the fiscal year.  The Budget Details pages will allow you to examine the budget data in greater detail.  Navigation commences by selecting the branch of government or all branches.  After making the initial selection, you can drill down to the next organizational level (e.g. department, program, fund, expenditure category, expenditure).  The information being provided is to help everyone gain a better understanding of the budget and to be able to draw conclusions from the data.  The data presented is for a fiscal year beginning July 1 and ending June 30.  As you use the drill-down capability of this site, you will be able to view budget and expenditure information as extracted from the New Mexico’s financial system SHARE, (Statewide Human Resources, Accounting, and Management Reporting System).

Reverisions

The New Mexico State Legislature makes appropriations to the departments of the State of New Mexico. These appropriations are authorizations allowing the departments to make expenditures and, are funded by various sources including the State General Fund. The State General Fund is the repository for most of the State’s revenues (taxes, fees, investment income, etc.).

Each month the New Mexico Department of Finance and Administration transfers money from the State General Fund to the departments, usually at a rate approximately equal to one twelfth of the total appropriation authorized in the Appropriations Act.

Most appropriations are in effect for a period of one fiscal year, beginning July 1 and ending June 30; however, some appropriations (called “multiple-year appropriations”) are in effect for several fiscal years.  After a specific appropriation lapses, the difference between the dollar amount of the appropriation received and the related expenditures made by the agency usually must be paid back to the State General Fund. The State uses its own jargon to describe unexpended appropriations that must be paid back, the aggregate amount of money that must be paid back, and the type of fund that holds money that must be paid back.

The unexpended appropriations that must be paid back is called “reverting money.” The aggregate amount of money that must be paid back is called a “reversion.” A fund that receives appropriations subject to reversion is called a “reverting fund.” Conversely, if state law exempts certain money or a specific fund from having to revert, the fund and the money are referred to as “non-reverting.”

Under NMSA 1978, Chapter 6-5-10, “all unreserved, undesignated fund balances in reverting funds and accounts as reflected in the central financial reporting and accounting system [SHARE] as of June 30 shall revert by September 30 to the general fund.

Glossary

Fiscal Year – An accounting period of 12 months.  The State of New Mexico operates on a fiscal year basis running from July 1 to June 30 each year. 

Departments – Describes each of the governmental units under the purview of the State of New Mexico that are required by statute to participate in the transparency initiative. 

Organization – Defines the way a department is organized functionally, starting at the top level and drilling down to lower levels.  Each department defines its own organizational structure. For example for the State of New Mexico, the highest level of organization is represented by its departments. The second level of organization is represented by the department’s program category (operating, special, capital outlay), the third level is represented by the expenditure category of the appropriation (legislated spending authority), and the fourth level is represented by the specific expenditure line items within the expenditure category of the appropriation. 

Program Category – The legal level of budgetary control for expenditures to which the transactions are recorded. 

Expenditure Category – A brief description that identifies the grouping or type of expense to which the transaction was recorded (e.g. Personnel Services and Benefits, Contractual Services, and Other).  This level in a department’s organization is the lowest level with an approved budget amount. 

Expenditure – Describes the particular type of good or service received from suppliers, vendors, and other government entities. Budget amounts are not allocated to this level; therefore, the budget columns will be blank for the expenditure line items. 

Appropriation – Monies allocated to a department for a particular purpose for the fiscal year. 

Operating Appropriation – Annual appropriation for a department’s operations as approved in Appropriations Act, also known as a single year appropriation. 

Federal Appropriation – American Recovery and Reinvestment Act appropriation. 

Capital Budget – Appropriation for the planning, design, improvement, or acquisition of a capital asset (e.g. vehicles, building, road improvements) that may be available for up to five years. 

Special Appropriation – Appropriation authorized for a specific purpose that may be available for up to two years. 

Unit of Appropriation – Refers to the appropriation period.  For a single year appropriation the unit of appropriation refers to the fiscal year the appropriation is applicable.  For a multiple year appropriation, the unit of appropriation refers to the number of months the appropriation is valid, this is signified by the lasts two digits of the reference.  The first three digits of the multiple year appropriation signifies the first fiscal year the appropriation became available for spending.

Disclaimer

The Budget information has been updated as of November 8, 2018 and reflects agency budget balances as of September 30, 2018. Budgetary data is posted to the portal monthly for the last closed month. A month cannot be closed until all pertinent payroll balances for that month are posted in SHARE. Since payroll periods can span multiple months, a specific month is typically not closed until three to five weeks after the actual end of the month. The delay is necessary for agencies to post, verify, and if necessary correct their accounting entries. This will ensure the data presented on the portal will not change once it is posted (except for extenuating circumstances).

Please note that the data contained on the Budget Details page is raw, unaudited, and unconsolidated data and therefore will not agree to any audited or printed financial statements. The Budget Details page displays data that is routinely updated, at a minimum on a monthly basis, and represents the most-recent update. Since data is uploaded during the year, these transactions will not be audited. During the year, more and more transactions will be loaded to the Budget Details page, including correcting entries which may reverse or change the effect of previous entries. The original entry is not modified on the Budget Details page but both the original and subsequent correcting entries will be included.

Only the State of New Mexico government data is included on the Budget Details page. Information contained on the Budget Details page is extracted from SHARE (Statewide Human Resources, Accounting, and Management Reporting System). Information from organizations not utilizing SHARE is not available on this page. The following departments are not included on the Budget Details page: New Mexico Finance Authority, New Mexico Mortgage Finance Authority, New Mexico Computing Applications Center, Inc., New Mexico Lottery Authority, New Mexico State Fair, New Mexico Beef Council, Cumbres and Toltec Scenic Railroad Commission, New Mexico Deferred Compensation Plan (IRC 457), New Mexico Education Trust Board (529 Higher Education Savings Plan), and the ten constitutional created universities. The ten universities created by the Constitution of the State of New Mexico in Article XII, Section 11 are the University of New Mexico, New Mexico State University, Eastern New Mexico University, Western New Mexico University, New Mexico Highlands University, Northern New Mexico College, New Mexico Institute of Mining and Technology, New Mexico Military Institute, New Mexico School for the Visually Handicapped, and the New Mexico School for the Deaf.

By law, under the Inspection of Public Records Act, every person has the right to inspect public records of the State of New Mexico. The act also makes compliance with requests to inspect public records an integral part of the routine duties of the officers and employees of the State of New Mexico. This website does not contain information that is considered private or protected by state or federal law. While all of the information contained on this site is an open record, there may be additional public records available regarding this data. Additional records can be obtained by making a public records request to the appropriate records custodian(s) in the agency that possesses the documents in accordance with the law.

Contact Info

Media Inquiries and Requests for Public Records
Department of Finance and Administration
General Services Department
Public Information Officer
180 Bataan Memorial Building
Santa Fe, NM 87501
Phone: (505) 827-3881
Fax: (505) 827-4984
Email: Tim.Korte@state.nm.us

Budget Data
Department of Finance and Administration
State Budget Division
Bataan Memorial Building, Suite 190
407 Galisteo Street
Santa Fe, NM 87501
Phone: (505) 827-3640
Fax: (505) 827-3861

Expenditure Data
Department of Finance and Administration
Financial Control Division
Bataan Memorial Building, Suite 166
407 Galisteo Street
Santa Fe, NM 87501
Phone: (505) 827-3681
Fax: (505) 827-3692

Media Inquiries and Requests
For Public Records regarding
Legislative Agencies

Legislative Council Service
411 State Capitol
Santa Fe, New Mexico 87501
(505) 986-4600
lcs@nmlegis.gov

Legislative Finance Committee
325 Don Gaspar – Suite 101
Santa Fe, New Mexico 87501
(505) 986-4550
lfc@nmlegis.gov

Legislative Education Study Committee
State Capitol North, 325 Don Gaspar, Suite 200
Santa Fe, NM 87501
(505) 986-4591
lesc@nmlegis.gov

Site Disclaimer

The New Mexico Sunshine Portal was created pursuant to the Sunshine Portal Transparency Act, NMSA 10-16D-1 et. seq, to provide public access to state government budgets, expenditures, revenue and specific public school district information, and to make such information accessible on one central website. The Sunshine Portal Transparency Act was enacted by the Fiftieth Legislature, First Session and signed into law by Governor Susana Martinez on March 30, 2011. The web site will be updated monthly, the currency of the data will be published on each information panel.