A. The department, in consultation with the state auditor, shall establish rules and procedures for a uniform system of accounting and budgeting of funds for all public schools and school districts of the state. The rules, including revisions or amendments, shall become effective upon filing with the state records center and archives and publication. A copy shall also be filed with the department of finance and administration.

B. All public schools and school districts shall comply with the rules and procedures prescribed and shall, upon request, submit additional reports concerning finances to the department, including an accounting of the costs of services related to providing a program included in the educational plan approved by the department. In addition, upon request, all public schools and school districts shall file reports with the department containing pertinent details regarding applications for federal money or federal grants-in-aid or regarding federal money or federal grants-in-aid received, including details of programs, matching funds, personnel requirements, salary provisions and program numbers, as indicated in the catalog of federal domestic assistance, of the federal funds applied for and of those received.

C. Upon request by the department of finance and administration, the legislative finance committee or the legislative education study committee, the department shall furnish information and data obtained from public schools and school districts and information compiled by the department related to public school finances within ten business days.

History: 1953 Comp., § 77-6-5, enacted by Laws 1967, ch. 16, § 59; 1976 (S.S.), ch. 28, § 3; 1988, ch. 64, § 16; 1999, ch. 291, § 1; 2003, ch. 273, § 23; 2019, ch. 206, § 7; 2019, ch. 207, § 7.

Cross references. — For filing with records center, see 14-4-4 NMSA 1978.

For state auditor, see 8-6-1 NMSA 1978.

For audit act, see 12-6-1 NMSA 1978.

For legislative education study committee, see 2-10-1 NMSA 1978.

The 2019 amendment, effective June 14, 2019, required all public schools and school districts, upon request, to submit to the public education department an accounting of costs of services related to providing a program included in the educational plan, and upon request from certain governmental entities, required the public education department to furnish, within ten business days, information related to public school finances; in Subsection A, after "upon", deleted "approval by the state board and", and after "records center", added "and archives"; in Subsection B, after "finances to the department", added "including an accounting of the costs of services related to providing a program included in the educational plan approved by the department"; and in Subsection C, after "the department shall", deleted "timely", after "school districts", deleted "pursuant to Subsection B of this section" and added "and information compiled by the department related to public school finances within ten business days".

Laws 2019, ch. 206, § 7, and Laws 2019, ch. 207, § 7, both effective June 14, 2019, enacted identical amendments to this section. The section was set out as amended by Laws 2019, ch. 207, § 7. See Section 12-1-8 NMSA 1978.

Applicability. — Laws 2019, ch. 206, § 29 and Laws 2019, ch. 207, § 29, provided that the provisions of §§ 2 through 19 apply to the program cost calculation in fiscal year 2020 and subsequent fiscal years.

The 2003 amendment, effective July 1, 2003, in Subsection A, inserted "in consultation with the state auditor" near the beginning and deleted "and the legislative finance committee" following "the state board".

The 1999 amendment, effective April 8, 1999, substituted references to rules and procedures for a uniform system of accounting and budgeting of funds for references to a manual of accounting and budgeting in the section heading and throughout the section, substituted "state board" for "state board of education" in Subsection A, deleted "but not limited to" after "grants-in-aid received, including" in Subsection B, and substituted "department" for "state department of public education" in Subsection C.

The 1988 amendment, effective May 18, 1988, substituted "department" for "division" throughout the section; in Subsection A, inserted "state board of education and the" in the second sentence, substituted "state records center" for "supreme court law librarian", and added the last sentence; and added Subsection C.