New Mexico Administrative Code
Title 5 - POST-SECONDARY EDUCATION
Chapter 3 - POST-SECONDARY EDUCATION INSTITUTION FINANCES
Part 4 - OPERATING BUDGETS - APPROVAL BY COMMISSION ON HIGHER EDUCATION
Section 5.3.4.8 - GENERAL PRINCIPLES
Current through Register Vol. 35, No. 18, September 24, 2024
A. The commission will review the operating budgets. As a matter of information, the budgets will be viewed in light of the factors utilized in the funding formulas. However, it is the commission's policy that when the appropriation has been made to the institution, its governing board can, in general, adopt an operating budget within the limits of available income.
B. Budgets shall be comprehensive, reflecting the total program and activities of the institution. Budgets shall conform to the principles and procedures contained in the commission financial reporting manual. To the extent feasible, developments expected to materialize within the fiscal year should be reflected in the original operating budget.