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 legal 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 Box | |
| 4th Quarter Report | July 31, 2026 | See Resources Box | |
| 4th Quarter Report Resolution | July 31, 2026 | Required | |
| LGD Final Approval Letter | September 8, 2026 | Official budget of record |
Resources
| LGBMS |
| Budget Guidelines and forms |
| Sample Resolutions |
| Budget Analyst Contacts |
| Training Videos and Materials |
SPECIAL FUND BUDGET REQUIREMENTS
| Fund Name/Code | Dept/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
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 |
| FY26 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 Admin Personnel, Crime Scene Techs, Evidence Custodians, Records Custodians, Forensic Lab Personnel, Public Service Aides, Criminal Investigators, Investigate/Intelligence Analysts, UAV Operators, IT/Professional Positions | For recruitment or creating new law enforcement/support positions | DFA Grant Agreement |
| FY26 Firefighter/EMS Recruitment Fund/ 20920 |
Dept: 0001 No Department Object: 3002 Fire Protection |
FY26 (year 2) allocation must be budgeted. | Certified/Uncertified Firefighters Certified/Uncertified EMTs |
Final Report to LGD must reconcile with LGBMS 4th Quarter Financial Report | Bianca Quintana Bianca.Quintana@dfa.nm.gov 505-231-3052 |
| FY26 Corrections Recruitment Fund/ 20120 |
Dept: 0001 No Department Object: 8004 Correction Recruitment |
FY26 (year 2) allocation must be budgeted. | Certified/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 |