Budget Memos
Key Deadlines (Pursuant to Section 6-6-2 NMSA 1978)
| Budget Type | Action | Due Date | Notes |
|---|---|---|---|
| Interim | Budget Submittal on LGBMS | June 1, 2026 | No extensions granted |
| Budget Resolution | June 1, 2026 | Optional at this date | |
| Property Tax Resolution | June 1, 2026 | Only if changing operating or GO Bonds mill levy | |
| LGD Interim Approval Letter | July 1, 2026 | Becomes legally binding document | |
| Final | Budget Revisions on LGBMS | July 31, 2026 | Contact assigned budget analyst to unlock |
| Budget Resolution | July 31, 2026 | Required | |
| Budget Supporting Schedules | July 31, 2026 | See Resources section below | |
| 4th Quarter Report | July 31, 2026 | See Resources section below | |
| 4th Quarter Report Resolution | July 31, 2026 | Required | |
| LGD Final Approval Letter | September 8, 2026 | Official budget of record |
Special Fund Budget Requirements
| Fund Name / Code | Department / Object Code | Key Requirements | Allowable Uses / Positions | Deadline / Notes | Contact |
|---|---|---|---|---|---|
| Law Enforcement Protection Fund (LEPF) / 21100 | Dept: 1005 County Sheriff or 3001 Law Enforcement Object: 47110 Law Enforcement Protection (DFA) |
Must expend to zero each fiscal year | Law enforcement protection activities | Carryover requires LGD approval; submit LEPF Carryover Request Form June 30 – July 31 | Malia Melhoff MaliaM.Melhoff@dfa.nm.gov 505-231-0735 |
| Local Assistance Tribal Consistency Fund (LATCF) / 11000 | Dept: 0001 No Department Object: 47600 Federal — LATCF |
Report in General Fund with specific object code | Tribal consistency activities | N/A | N/A |
| Cannabis Regulation Act / 28000 | Various | All cannabis revenue and expenditures reported in Fund 28000 | No expenditure restrictions | Separate fund maintains identity for reporting | N/A |
| NM Opioid Allocation Agreement (NMOAA) / 27000 | Various line items per settlement requirements | Must create separate fund; cannot commingle with other funds | Opioid settlement agreement requirements | Separate "LG Abatement Fund" required | N/A |
| FY2026 Law Enforcement Recruitment Fund (LERF) / 21222 | Dept: 0001 No Department Object: 3001 Law Enforcement |
Expend to zero to avoid reversions | Commissioned law enforcement, dispatchers, police administration personnel, crime scene techs, evidence custodians, records custodians, forensic lab personnel, public service aides, criminal investigators, investigate/intelligence analysts, UAV operators, and IT/professional positions | For recruitment or creating new law enforcement/support positions | DFA Grant Agreement |
| FY2026 Firefighter/EMS Recruitment Fund / 20920 | Dept: 0001 No Department Object: 3002 Fire Protection |
FY2026 (Year 2) allocation must be budgeted | Certified and uncertified firefighters; certified and uncertified EMTs | Final report to LGD must reconcile with LGBMS 4th Quarter Financial Report | Bianca Quintana Bianca.Quintana@dfa.nm.gov 505-231-3052 |
| FY2026 Corrections Recruitment Fund / 20120 | Dept: 0001 No Department Object: 8004 Correction Recruitment |
FY2026 (Year 2) allocation must be budgeted | Certified and non-certified personnel for correctional, detention, probation, and parole agencies | Final report to LGD must reconcile with LGBMS 4th Quarter Financial Report | Bianca Quintana Bianca.Quintana@dfa.nm.gov 505-231-3052 |
Fiscal Year Memos
Memos for Fiscal Year 2024–25
| Document | File Type |
|---|---|
| BFB Memo #25-01 — FY2025–26 Final Budget Memo (Counties and Municipalities) | |
| BFB Memo #25-02 — FY2025–26 Budget Preparation and Submission Guidelines (Special Districts) |
Memos for Fiscal Year 2023–24
| Document | File Type |
|---|---|
| BFB Memo #24-04 — FY2024–25 Budget Preparation and Submission Guidelines (Counties and Municipalities) | |
| BFB Memo #24-03 — FY2024–25 Budget Preparation and Submission Guidelines (Special Districts) |
Memos for Fiscal Year 2022–23
| Document | File Type |
|---|---|
| BFB Memo #23-02 — FY2023–24 Budget Preparation and Submission Guidelines | |
| BFB Memo #23-03 — FY2022–23 Updated Budget Requirements |
Memos for Fiscal Year 2021–22
| Document | File Type |
|---|---|
| BFB Memo #21-05 — Guidelines on Revised GRT Reporting Codes | |
| BFB Memo #22-02 — FY2022–23 Budget Submissions (Counties and Municipalities) | |
| BFB Memo #22-03 — FY2022–23 Budget Submissions (Special Districts) | |
| BFB Memo #22-04 — New Fund 27000: LG Abatement Opioid Fund | |
| BFB Memo #22-05 — New Fund 28000: Cannabis Regulation Act | |
| BFB Memo #22-06 — Acceptance of Payment by Credit Card or Electronic Transfers |
Memos for Fiscal Year 2020–21
| Document | File Type |
|---|---|
| BFB Memo #20-02 — FY2020–21 Budget Submissions (Counties and Municipalities) | Word |
| BFB Memo #20-03 — FY2020–21 Budget Submissions (Special Districts) | |
| BFB Memo #20-04 — Updated Memorandum on Budget Guidelines | |
| BFB Memo #21-02 — FY2021–22 Budget Submissions (Counties and Municipalities) | |
| BFB Memo #21-03 — FY2021–22 Budget Submissions (Special Districts) |