new mexico department of finance and administration logo
  • Home
  • Office of the Secretary
    • Emergency Rental Assistance Program
    • General Fund Information
    • Strategic Plan
    • Joint Powers Agreement Information
    • Governor Exempt Employee Policy
  • Our Leadership
  • Latest News
  • Contact Us
  • DFA Dashboards
  • Top Tools
  • Home
  • Office of the Secretary
    • Emergency Rental Assistance Program
    • General Fund Information
    • Strategic Plan
    • Joint Powers Agreement Information
    • Governor Exempt Employee Policy
  • Our Leadership
  • Latest News
  • Contact Us
  • DFA Dashboards
  • Top Tools
  • Board of Finance
    • Board of Finance Home
    • The Board
    • Monthly Meetings
      • Monthly Meetings Archives
      • Submission Requirements
    • Rules and Policies
    • Payment Card Acceptance
    • Bond Financing
      • Debt Policy
      • Debt Affordability Study
      • Disclosure Procedures
      • Official Statements and Bond Ratings
      • Outstanding Debt
      • Financing Calendar
      • Continuing Disclosure
    • Private Activity Bonds
      • PAB Overview
      • Reservation Percentages By Purpose
      • Requests and Issuances
      • Historical Reservations
      • Reporting Forms
    • Qualified Energy Conservation Bonds
    • State Treasurer Financial Statements
    • Capital Projects
      • Capital Projects Search
      • Bond Project Disbursement Rule
      • Bond Project Draw Request Forms
      • Authorized but Unissued Projects
    • Request for Proposals
    • For Board Members
    • Emergency Loans
  • Budget Division
    • Budget Division Home
    • Capital Outlay Bureau
    • Federal Grants Bureau
    • Appropriation Request
    • Budget Boot Camp
    • Budget Adjustment Requests
    • Budget Formulation and Management (BFM) System
    • Budgets Forms & Tables
    • CARES Act
    • Executive Budget Recommendations
    • Operating Budget Instructions
    • Performance Based Program
    • Specials, Supplemental, and Deficiency Appropriations
  • Financial Control
    • Financial Control Home
    • Audit Bureau
    • Cash Control
    • Central Payroll Bureau
    • Financial Management and Vendor Relations
    • Statewide Financial Reporting & Accountability Bureau
    • Operations and Imaging Unit
    • Fraudulently Cashed Check
    • Resource Information
      • Manuals
      • Memos and Notices
      • White Papers and Processing Standards
      • Year End Closing
      • Chart of Accounts
      • Forms
      • State of New Mexico’s Procurement Card Program
      • DFA Instructional & Training Videos
    • State General Fund Audit
    • SWCAP
    • SHAREHCM Tips
    • SHARE
    • Audit Information
    • General Fund Year to Date Accrual
  • Local Government
    • Fiscal Recovery Funds for Non-Entitlement Units
    • Special Services Bureau
      • Municipal Boundary Commission
      • Acequia Commission
      • Civil Legal Services Program (CLS)
      • Acequia and Community Ditch Education Program
    • Infrastructure Capital Improvement Plan (ICIP)
    • Community Development Bureau
      • CDBG Information
      • CAPER
      • Community Development Bureau: Related Web Links
      • Water and Drought Information
      • CDBG Implementation Manual
      • New Mexico Action Plan
      • Legislative Information
      • Neighborhood Stabilization Program
      • CDBG-R Stimulus
      • CDBG Applications Funded
    • Community Planning
      • Questions on Planning
        • Question on Planning Home
        • Principles of Planning
        • Steps in Comprehensive Planning
        • Why Plan?
        • Focus Groups
        • Planning Healthy Communities
        • Public Participation in Planning
        • Planning and Growth Related Websites
        • New Mexico Metropolitan Planning Organizations
        • Related Government Websites
      • Planning News
      • Regional Planning Districts/Council of Governments
        • Northwest New Mexico Council of Governments
        • Southwest Council of Governments
        • Southeastern New Mexico Economic Development District
      • CDBG Planning Grant
    • Budget & Finance Bureau
      • Budget & Finance Bureau Home
      • LGBMS (Local Government Budget Management System)
      • Budget Memos
      • Analyst Assignments
      • County Classifications
      • Resources
      • Financial Distributions
      • Law Enforcement Protection Fund
      • Property Taxes
        • Yield Control Formula
        • County Treasurer’s Report
        • Interest & Penalties On Tax
        • Final Property Tax Valuations
        • Certificates of Property Tax Rates
        • Inflation Factors
        • Property Tax Revenue Estimate Forms
        • Property Tax Facts
        • PID Special Assessment Disclosure Information
      • Budget & Financial Report Status
      • NM Outstanding Reports
      • Budget Forms
      • Disposition of Property Guidelines
    • E-911 Bureau
    • LDWI Home
      • LDWI Annual Reports
      • DWI Grant Council Meeting
      • DWI Program Information
      • DWI Quarterly Report Information
      • Resources & Tools
      • Juvenile Adjudication Fund
      • Noble Database Information
      • Workshop 10.6.2020
      • FY23 DWI Distribution and Grant Application
    • LGD Rules and Policies
  • Administrative Services
    • Human Resources Bureau
    • Information Technology Bureau
    • DFA Agency Audit
    • Governor Exempt Employees
    • Chief Hearing Officer Selection Committee
  • DFA Trainings & News
    • Past DFA Trainings

Manuals

  1. Home
  2. Financial Control
  3. Resource Information
  4. Manuals
Model of Accounting Practices Manual
 File Type
MAPs FY22 Changes PDF
Model Accounting Practices Manual FY22 PDF
Model Accounting Practices Manual FY21 PDF
ACCOUNTING POLICY STATEMENT 01 LGPF PDF
ACCOUNTING POLICY STATEMENT 02 General Long-Term Liabilities (Updated) PDF
ACCOUNTING POLICY STATEMENT 03 INTERFUND TRANSACTIONS AND ACCOUNTING PDF
ACCOUNTING POLICY STATEMENT 04 CUSTODIAL FUNDS PDF
ACCOUNTING POLICY STATEMENT 05 INTRA ENTITY RECEIVABLES AND PAYABLES PDF
ACCOUNTING POLICY STATEMENT 06 CLAIMS ON THE SGFIP – OLD AND NEW CASH PDF
C-Fras Manual Volumes I and II REFERENCE ONLY PDF
Rules
 File Type
DFA Rules PDF
Rule 2.20.5 Responsibility for Accounting Function & Rule 2.20.6 Authority to Issue Warrants – EFFECTIVE 08/29/03 PDF
Monthly Trial Balance Verification
 File Type
Validating the Trial Balance Manual 2011 PDF
Month-End Close Checklist DOCX
Sample Payroll Expense and Liability Reconciliation XLS
Encumbrance Year-End Processing PDF
Report Query Inquiry Navigation XLS
new mexico department of finance and administration logo

The Department of Finance and Administration provides sound fiscal advice and problem solving support to the Governor, provide budget direction and fiscal oversight to state agencies and local governments.

Footer Content

Footer Content goes here

Footer Content

Footer Content Goes Here