New Mexico § 21-1-33 - System of accounting and reporting; manual
Full text of New Mexico New Mexico Statutes Annotated § 21-1-33 — System of accounting and reporting; manual, with citation guidance and answers to common questions.
§ 21-1-33. System of accounting and reporting; manual
A. The higher education department, in consultation with the state auditor, shall
compile a manual prescribing a uniform classification of accounts and a uniform system
for budgeting and reporting that includes the reporting of all funds available. The manual shall apply to all institutions enumerated in Article 12, Section 11 of the constitution of New Mexico and all their branches, except the New Mexico school for the blind and visually impaired
and the New Mexico school for the deaf. The manual shall also apply to the two-year public post-secondary educational institutions. B. The uniform system for budgeting and reporting shall require the submission of
at least quarterly financial reports. C. Following review by the legislative finance committee, the manual shall be reproduced
by the department and filed as required by the State Rules Act. 1 Upon the filing, the requirements set forth in the manual shall constitute rules
of the department and have the force of law. The department shall review the manual annually. Sections of the manual may be revised or amended from time to time by the department,
and revisions or amendments shall become effective upon review by the legislative
finance committee and reproduction and filing as provided in this section. D. All institutions to which this section and Section 21-1-32 NMSA 1978 apply shall comply with all of the requirements in the manual, submit reports to
the department as requested and furnish such additional information as the department
deems necessary. 1
NMSA 1978, § 14-4-1 et seq.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 21-1-33
What does New Mexico Statutes Annotated § 21-1-33 cover?
Section 21-1-33 ("System of accounting and reporting; manual") is part of the New Mexico Statutes Annotated, the codified statutory law of New Mexico. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Mexico § 21-1-33?
A common citation format is "New Mexico Statutes Annotated § 21-1-33" (New Mexico). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Mexico law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Mexico official source linked on this page or consult a licensed New Mexico attorney.
How does New Mexico § 21-1-33 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Mexico can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Mexico.