Skip navigation

New Mexico Doc Financial Report Fy2009 Partb

Download original document:
Brief thumbnail
This text is machine-read, and may contain errors. Check the original document to verify accuracy.
NOTES:

CAPITAL ASSETS

The changes in cap~al assets for the year are as follows:

Beginning
Balance
07/01/08
Governmental-type Activities:
Buildings and Improvements
Improvements other than Buildings
Machinery and Equipment
Automotive
Total Capital Assets at Historical Cost
Less: Accumulated Depreciation
Buildings and Improvements
Improvements other than Buildings
Machinery and Equipment
Automotive
Total Accumulated Depreciation
Govemmental Activ~ies

Cap~1

Assets, Net

Business-type Activities:
BUildings and Improvements
Machinery and Equipment
Automotive
Total Cap~al Assets at Historical Cost
Less: Accumulated Depreciation
Machinery and Equipment
Buildings and Improvements
Automotive
Total Accumulated Depreciation
Enterprise Fund Cap~al Assets, Net

Ending
Balance
Additions

$ 40,815,016
1,477,246
19,157,296
2,922,403
64,371,961

$

12,285,879
347,056
12,637,227
2,478,271
27,748,433
$

630,488
1,994,011
639,612
3,264,111

$

464,077

3,558,468

$

06130/09

$ 43,186,822
3,059,227
(1,022,691 )
20,674,960
(82,698)
2,956,918
(1,105,389)
69,877,927

(993,260)
(82,698)
(1,075,958)

13,987,414
429,578
12,794,835
2,513,535
29,725,362

(29,431)

$ 40,152,565

14,411

630,488
2,008,422
639,612
3,278,522

28,441
27,328
46,154
101,923

1,836,940
447,345
617,672
2,901,957

$

$

14,411

1,808,499
420,017
571,518
2,800,034
$

$

1,701,535
82,522
1,150,868
117,962
3,052,887

$ 36,623,528

$

2,371,806
1,581,981
2,540,355
117,213
6,611,355

Deletions

$

(87,512)

$

$

376,565

All Cap~al Assets listed above are being depreciated. The Corrections Department does not have any Cap~1 Assets
that are not being depreciated, such as land.
Depreciation expense for the current year is $3,052,887 and $101,923 for the govemmental and enterprise funds,
respectively. On the Statement of Activ~ies, these amounts are included in the Public Safety-Corrections and
Corrections Industries categories, accordingly.

·45·

NOTE 6:

RETIREMENT PLANS (STATE PERA &ERA)

PERA Plan Description
Substantially all of the Corrections Department's full time employees participate in a public employee retirement
system authorized under the Public Employees' Retirement Act (Chapter 10, Article 11 NMSA 1978). The Public
Employees Retirement Association (PERA) is the administrator of the plan, which is a cost-sharing multiple-employer
defined benefit retirement plan. The plan provides for retirement, disability benefits, survivor benetns and cost-of-living
adjustments to plan members and beneficiaries. PERA issues a separate, publicly available financial report that
includes financial statements and required supplementary information for the plan. A copy of that report may be
obtained by writing to PERA, P.O. Box 2123, Santa Fe, New Mexico, 87504-2123. The report is also available on
PERA's website at www.pera.state.nm.us.
Funding Policy
PERA plan members are required to contribute 7.42% of their gross salary for non-custody employees and 4.78% of
their gross salary for custody employees. The Corrections Department is required to contribute 16.59% of the gross
salary for non-custody employees and 25.72% of the gross salary for custody employees. From the 2009 Legislative
Session House Bill 854 temporarily shifts the burden of 1.5% of employer PERA contributions to state employees
whose annual salaries exceed $20,000. For the two-year period from July 1, 2009 to June 30, 2011, the employer
contribution rates will be reduced by 1.5% and the employee contribution rates will be increased by 1.5%. After this
temporary shift the burden will retum to the employer. The contribution requirements of plan members and the
Corrections Department is established in State statue under Chapter 10, Article 11 NMSA 1978. The requirements may
be amended by acts of the legislature. The Corrections Department contributions to PERA for the years ending June
30,2009,2008, and 2007, were $12,939,037, $8,353,900, and $13,811,420 respectively, which equal the amount of
the required contributions for each year.
ERA Plan Description
Some of the Corrections Department full-time employees participate in a public employee retirement system authorized
under the Educational Retirement Act (Chapter 22, Article 11 NMSA 1978). The Educational Retirement Board (ERB)
is the administrator of the plan, which is a cost-sharing multiple-employer defined benefit retirement plan. The plan
provides for retirement, disability benefits and cost-of-living adjustments to plan members and beneficiaries. ERB
issues a separate, publicly available financial report that includes financial statements and required supplementary
information. A copy of that report may be obtained by writing to ERB, P.O. Box 26129, Santa Fe, New Mexico, 87502.
The report is also available on ERB's website at www.nmerb.org.
ERA Funding Policy
ERA plan members are required to contribute 7.42% of their gross salary. The Corrections Department is required to
contribute 10.9% of the gross covered salary. The contribution requirements of plan members and the Corrections
Department are established in Chapter 22, Article 11 NMSA 1978. The requirements may be amended by acts of the
legislature. The Corrections Department's contributions to ERB for the years ending June 30,2009,2008, and 2007,
were $339,197, $829,632, and $442,071, respectively, equal to the amount of the required contributions for each year.
Beginning July 1, 2005, the employee contributions will increase annually until July 1, 2008 when the employee
contributions will cap at 7.9% of the employee's salary. Also, beginning July 1, 2005 the employer contributions will
increase annually by 0.75% until JUly 1, 2011 when the employer contributions will cap at 13.9% of the employee's
salary.

NOTE 7:

REnREE HEALTH CARE

The State of New Mexico is an employer who participates in a cost sharing multiple-employer plan for postemployment benefits other than pensions (OPEB). The New Mexico Retiree Health Care Authority (NMRHCA) is the
administrator of the plan.

- 46·

RHC Plan Description
The Corrections Department contributes to the New Mexico Retiree Health Care Fund, a cost-sharing multipleemployer defined benem postemployment healthcare plan administered by the New Mexico Retiree Health Care
Authority (RHCA). The RHCA provides health care insurance and prescription drug benefits to retired employees of
participating New Mexico government agencies, their spouses, dependents, and surviving spouses and dependents.
The RHCA Board was established by the Retiree Health Care Act (Chapter 10, Article 7C, NMSA 1978). The Board is
responsible for establishing and amending benefit provisions of the healthcare plan and is also authorized to designate
optional and/or voluntary benefits like dental, vision, supplemental life insurance, and long-term care policies.
Eligible retirees are: 1) retirees who make contributions to the fund for at least five years prior to retirement and whose
eligible employer during that period of time made contributions as a participant in the RHCA plan on the person's
behalf unless that person retires before the employer's RHCA effective date, in which the event the time period
required for employee and employer contributions shall become the period of time between the employer's effective
date and the date of retirement; 2) retirees defined by the Act who retired prior to July 1, 1990; 3) former legislators
who served at least two years; and 4) former governing authority members who served at least four years.
The RHCA issues a publicly available stand-alone financial report that includes financial statements and required
supplementary information for the postemployment healthcare plan. That report and further information can be
obtained by writing to the Retiree Health Care Authority at 4308 Carlisle NE, Suite 104, Albuquerque, NM 87107.

Funding Policy
The Retiree Health Care Act (Section 10-7C-13 NMSA 1978) authorizes the RHCA Board to establish the monthly
premium contributions that retirees are required to pay for healthcare benefits. Each participating retiree pays a
monthly premium according to a service based subsidy rate schedule for the medical plus basic life plan plus an
additional participation fee of five dollars if the eligible participant retired prior to the employer's RHCA effective date or
is a former legislator or former governing authority member. Former legislators and governing authority members are
required to pay 100% of the insurance premium to cover their claims and the administrative expenses of the plan. The
monthly premium rate schedule can be obtained from the RHCA or viewed on their website at
www.nmrhca.state.nm.us.
The Retiree Health Care Act (Section 10-7C-15 NMSA 1978) is the statutory authority that establishes the reqUired
contributions of participating employers and their employees. The statute requires each participating employer to
contribute 1.3% of each participating employee's annual salary; each participating employee is required to contribute
.65% of their salary. Employers joining the program after 1/1/98 are also required to make a surplus-amount
contribution to the RHCA based on one of two formulas at agreed-upon intervals.
The RHCA plan is financed on a pay-as-you-go basis. The employer, employee and retiree contributions are required
to be remitted to the RHCA on a monthly basis. The statutory requirements for the contributions can be changed by
the New Mexico State Legislature.
The Corrections Department contributions to the RHCA for the years ended June 30, 2009, 2008, and 2007 were
$1,n2,339, $1,702,769, and $1,489,183, respectively, which equal the required contributions for each year.

- 47-

NOTES:

FUNDS HELD IN TRUST BY OTHERS

The Department, through the Penitentiary of New Mexico (PNM), is an income beneficiary of a portion of the State
Permanent Fund derived from trust lands assigned to PNM by the Fergusson Act of 1898 and the New Mexico
Enabling Act of 1910. These Acts together transferred surface acres and mineral acres of Federal Land to the Terr~ory
of New Mexico. The grants stipulate that such lands are to be held in trust for the benefit of specifically idenmied state
instiMions.
The Department is also an income beneficiary of a portion of the State Charitable, Penal and Reformatory Institutions
Permanent Fund derived from trust lands assigned to PNM by the Fergusson Act of 1898 and the New Mexico
Enabling Act of 1910.
Responsibility for the investment of the State Permanent Fund resides w~h the State Investment Officer. Because the
Department does not control the funds, they are not reflected in the accompanying financial statements. Income from
the trust is required to be used for the care and custody of adult offenders and is recognized in the general fund as a
component of other state fund revenues.
At June 30, 2009 the value of the Department's interest in the State Permanent Fund was $159,374,552 at market.
Income from the trust for the year then ended was $10,438,513.
The value of the Department's interest in the State Charitable, Penal and Reformatory InstiMions Fund was lf7th of the
fair market value, which was $72,378,590 at June 30, 2009. Income from the trust for the year then ended was
$683,330.

NOTE 9: OPERATING LEASE COMMITMENTS
The Department is obligated for office space lease agreements for Probation and Parole Division field offICes, copier
and mailing equipment leases Department wide, and GSD Motor Transportation Pool vehicle leases Department wide,
all being accounted for as operating leases. Operating leases do not give rise to property rights or lease obligations;
therefore, the results of these lease agreements are not reflected in the Departmenfs account groups.
Future minimum annual payments under operating lease agreements for facilities, vehicles, and equipment are as
follows:
Year Ended June 30,
2010
2011
2012
2013
2014
Thereafter
Total Minimum Lease Payments

$

4,012,210
3,692,318
3,516,179
3,136,282
2,964,472
4,657,874

$

21,979,335

During the year ended June 30, 2009, general fund operating lease expend~ures for facilities, vehicles, and equipment
totaled $4,702,411.

- 48-

Beginning on OCtober 1, 2001 most of the vehicles originally purchased, owned and maintained by NMCD were
transferred to the General Services Department (GSD). The following schedule identifies the amount of expected
payments for these vehicles. These amounts are also included in the above schedule.

2010
2011
2012
2013
2014
Thereafter
Total Minimum Lease Payments

$

$

1,332,833
1,338,549
1,338,549
1,338,549
1,338,549
1,338,549
8,025,578

The Corrections Industries Division is lessor of farmland at the minimum unit of the Central New Mexico Correctional
Facility in Los Lunas, New Mexico. The following schedule identifies the amount of expected farm rent revenue for the
enterprise fund:

Year Ended June 30,
2010
Total Minimum Lease Payments

NOTE 10:

$
$

135,000
135,000

CHANGES IN LONG·TERM LIABILITIES

The changes in long-term Iiabil~ies for government type activ~ies are as follows:

Compensated Absences:
Annual Leave
Compensatory Leave
Sick Leave
Total Long-Term Liabilities

Balance
Beginning
$ 4,189,065
198,876
84,533

Increase
$ 4,082,074
381,842
231,235

(Decrease)
$ (4,219,276)
(199,731)
(227,117)

Balance
Ending"
$ 4,051,863
380,987
88,651

4,472,474

$ 4,695,151

$ (4,646,124)

$ 4,521,501

(Decrease)
(86,820)
$

Balance
Ending"
115,107
$

$

The changes in long-term liabilities for business-type activities are as follows:
Business-type
Compensated Absences:
Annual Leave
Total Long-Term Liabil~ies

Balance
Beginning
118,913
$

$

Increase
83,014

118,913

$

83,014

$

$

(86,820)

$

115,107

*The estimated amount expected to be paid for Compensated Absences within one year is $4,521,501, which is listed
on the Statement of Net Assets on page 13. The General Operating Funds typically have been used to liqUidate Iongterm liabilijies like capital leases and compensated absences. The General Operating Funds used are SHARE funds
89800, 90200, 90700, and 91500. The entire balance of $115,107 for the business-type activities is expected to be
paid for within one year.

- 49·

NOTE 11:

OTHER FINANCING SOURCES AND OPERATING TRANSFERS

Transfer In/Out:
During the fiscal year, the Department received funds that were recorded as " Other Financing Sources' in the financial
records. These amounts include State General Fund Appropriations (1) $290,382,900 which includes $2,532,000 was
appropriated to Department of Finance & Administration for distribution to the Corrections Department as part as a
compensation increase for its employees. (2) $237,780 was received from GSD Risk Management Division for costs
related to legal staff defending the Department on Pro Se cases. (3) $1,000,000 was transferred to the Department of
Finance &Administration as part of Senate Bill 79 for the purpose of meeting appropriations from the General Fund.
(4) $446,828 was received from the State Board of Finance for ongoing projects being conducted throughout the state.
(5) The department transferred to the State General Fund as part of its reversions $5,386,187. This amount includes
$1,100 that was reverted from fund 91500 during the fiscal year (additional information regarding this amount can be
found in Note 2-9 starting on page 36). The following is a breakdown of these transactions by fund:

SHARE
Agency I
Fund
State General Fund Appropriations
(1) SHARE System Fund 90200
(1) SHARE System Fund 90200
(1) SHARE System Fund 90700
(1) SHARE System Fund 90700
(1) SHARE System Fund 91500
(1) SHARE System Fund 91500

34101-85300
34100-62000
34101-85300
34100-62000
34101-85300
34100-62000

Total State General Fund Appropriations
General Fund
(2) SHARE System Fund 90700
(3) SHARE System Fund 91500

35000-35703
34101-85300

Total Operating Transfers· General Fund
State Capital Projects Fund
(4) SHARE System Fund 99700

34100-66400

Total Operating Transfers· State Capital Projects Fund
State General Fund Reversions
(5) SHARE System Fund 90700
(5) SHARE System Fund 91500
(5) SHARE System Fund 99700

34100-85300
34100-85300
34100-85300

Total State General Fund Reversions

- 50-

Transfer In

Transfer Out

3,838,900
16,800
253,543,100
2,174,000
30,468,900
341,200

$

$ 290,382,900

$

237,780

$

$

$

1,000,000
$

237,780

$

$

446,828

$

$

446,828

$

1,000,000

$

$

3,441,893
1,943,315
979

$

$

5,386,187

NOTE 12:

CONCENTRATIONS AND INTERFUND TRANSACTIONS

Substantially all Corrections Industries Division sales are to other government agencies.
In addition, the Enterprise Fund (Corrections Industries) conducts business with the Corrections Department General
Fund in the form of sales of goods and services. These sales are at list price unless a sale price or other discount is
also available to other customers. Sales to the general fund dUring fiscal year ended June 30, 2009 amounted to
$1,847,579.
Inmates at various institutions are required to work for the institutions or provide direct labor in the Corrections
Industries work programs reflected in Schedules G-1 and C-2. These inmates are compensated at nominal rates, and
their earnings are paid to the credit of the inmate trust accounts reported in the Agency Fund. During fiscal year ended
June 30, 2009 the Enterprise Fund incurred $366,815 in inmate wages expense.
The inmates make purchases from the facility canteen (commissaries), which result in Other State Funds revenues to
the General Fund. During fiscal year ended June 30, 2009 the General Fund recorded $1,271,864 in such revenues.

NOTE 13:

CONTINGENT LIABILITIES (CLAIMS &JUDGMENTS)

The Department as a State Agency defined in the New Mexico Tort Claims Act, is insured through the State of New
Mexico General Services Department, Risk Management Division. The Office of Risk Management Division pays
annual premiums for coverage provided in the following areas:
1.
2.
3.

LiabUity and civU rights protection for claims made by others against the State of New Mexico;
Coverage to protect the State of New Mexico's property and assets; and
Fringe benefit coverage for State of New Mexico employees.

In the case of civil actions or claims against the Department for financial damages, the Departmenrs certificate of
insurance with Risk Management does not cover claims for back wages but does cover civil rights claims for other
compensatory damages.
The Department is involved in several pending legal matters involving back wages. The risk of loss in most of these
cases is deemed to be 'slight to moderate' by the Department's counsel and management and the potential loss would
not materially adversely affect the financial statements.

NOTE 14:

BOND PROCEEDS

To comply with Governmental Accounting Standards Board Statement No. 33 (GASBS 33), Accounting and Financial
Reporting for Nonexchange Transactions, the Department has been authorized by the Legislature for a portion bond
proceeds. The Severance Tax Bonds were appropriated by Laws of 2007, Chapter, 42, Section 7 to plan, design,
construct, equip, and furnish a kitchen and roof project, including repairs, at Correctional Centers. Under the modified
accrual basis of accounting, GASBS 33 requires that the recognition of revenues and expenditures occur only when all
applicable eligibility requirements have been met. The Department request draw downs from the State Board of
Finance and recognizes revenue only when the eligibility requirements have been met.

- 51 •

NOTE 15:

FUND BALANCE

Unreserved. Designated for Future Expenditures:
This designation is used to restrict the use of resources from special appropriations and to restrict cash balance
amounts that have been requested for re-budget in subsequent years.
The Department did request the use $250,000 of these funds in its fiscal year 2011 request. The amount requested
was in the General Operating Fund 91500 thereby reducing the amount of the appropriation request. In addition, the
Department maintains a cash balance designation for contingency purposes. This designation is less than one ha" of
one percent (.5%) of the total operating budget.
Excess budget remaining in the Community Corrections Special revenue fund at fiscal year-end statutorily does not
revert to the State General Fund. The Department has requested to use $659,500 of this amount in its fiscal year 2011
request, thereby reducing the amount of the current year appropriation request.
The following is a breakout of the Unreserved, Designated for Future Expenditures:

Governmental Funds
General Operating Fund
State Capital Projects Fund
Community Corrections Special Revenue Fund

$ 4,910,805
308,154
1,514,284
$ 6,733,243

Reserved for Subsequent Year Expenditure
This reserve was created to represent the portion of fund balance that has been requested by the Department and
appropriated by the New Mexico State Legislature for use in the subsequent fiscal year.
The following is a breakout of the Reserved for Subsequent Year Expenditures appropriated by the New Mexico State
Legislature for use in fiscal year 2009:

Reserved for Subsequent Years Expenses
Governmental Funds
General Operating Fund
Community Corrections Special Revenue Fund

- 52·

$

180,854
545,700

$

726,554

NOTE 16:

JPA AND MOU DISCLOSURE

The Department was a party to the following Joint Power Agreements (JPA) and Memorandums of Understanding
(MOU) during fiscal year 2009:

EMNRD Forestry Work Crews - JPA between NMCD and Energy Minerals and Natural Resources Department
(EMNRD) to provide inmate forestry work camp that will provide training and labor for fire suppression. JPA will
incorporate inmates at the Central New Mexico Correctional Facility (CNMCF) and New Mexico Women's Correctional
Facility.
o
o
o
o
o
o
o

Responsible Party for Operations: EMNRD Forestry
Time period: October 14,1997 to indefinite
Total estimated amount of Project: $112,105
Portion Applicable to NMCD: -0Amount Agency Contributed in Fiscal Year 09: -0Audit Responsibility: EMNRD
Revenue Reported: NMCD

EMNRD Inmate Work Crews - JPA between NMCD and EMNRD to provide inmate labor to maintain New Mexico
State Parks.
o
o
o
o
o
o
o

Responsible Party for Operations: EMNRD
Time period: July 20, 2001 to indefin~e
Total estimated amount of Project: $95,000
Portion Applicable to NMCD: -0Amount Agency Contributed in Fiscal Year 09: -0Audit Responsibility: EMNRD
Revenue Reported: NMCD

NM Tort Claims Act - JPA between NMCD and General Services Department, Risk Management Division to provide
legal representation of NMCD employees pursuant to the New Mexico Tort Claims Act (Pro Se cases). Yearly
allotment made to the NMCD Office of General Counsel.
o
o
o
o
o
o
o

Responsible Party for Operations: General Services Department (GSD)
Time period: July 1, 2008 to June 30, 2012
Total estimated amount of Project: $987,384
Portion Applicable to NMCD: -0Amount Agency Contributed in Fiscal Year 09: -0Aud~ Responsibility: GSD
Revenue Reported: NMCD

Inmate Education - JPA between NMCD and Eastern New Mexico University (ENMU) to provide post secondary and
vocational education for residents of New Mexico Correctional Centers.
o
o
o
o
o
o
o

Responsible Party for Operations: NMCD
Time period: August 29, 2008 to June 30, 2009
Total estimated amount of Project: $262,100
Portion Applicable to NMCD: $262,100
Amount Agency Contributed in Fiscal Year 09: $189,136
Audit Responsibility: NMCD
Revenue Reported: ENMU

- 53-

NOTE 16:

JPA and MOU Disclosure (Continued)

Inmate Education - JPA between NMCD and Eastern New Mexico University (ENMU) to provide post secondary
education for inmates and library services for the residents of New Mexico Correctional Centers in Las Cruces, Los
Lunas, Santa Fe, Grants, and Hagerman, New Mexico.
o
o
o
o
o
o
o

Responsible Party for Operations: NMCD
Time period: August 29, 2008 to June 30, 2009
Total estimated amount of Project: $16,500
Portion Applicable to NMCD: $16,500
Amount Agency Contributed in Fiscal Year 09: $14,157
Audit Responsibility: NMCD
Revenue Reported: ENMU

Inmate Instructional Training - JPA between NMCD and Eastern New Mexico University (ENMU) to provide post
secondary and vocational education for youth offenders at NMCD facilities who are twenty five years of age and under
and who have less than five years to serve on their sentence.
o
o
o
o
o
o
o

Responsible Party for Operations: NMCD
Time period: August 29, 2008 to June 30, 2009
Total estimated amount of Project: $113,369
Portion Applicable to NMCD: $113,369
Amount Agency Contributed in Fiscal Year 09: $102,819
Audij Responsibility: NMCD
Revenue Reported: ENMU

Landfill I Transfer Station Work Crews - JPA between NMCD and the South Central Solid Waste Authority (SCSWA)
to provide inmate work crews for maintenance, beautffication, and enhancement at the Corralitos landfill or transfer
station in Dona Ana County.
o
o
o
o
o
o
o

Responsible Party for Operations: South Central Solid Waste Authority
Time period: May 5, 2005 to Indefinite
Total estimated amount of Project: Income
Portion Applicable to NMCD: -0Amount Agency Contributed in Fiscal Year 09: -0Audit Responsibility: SCSWA
Revenue Reported: NMCD

Clinical Services - JPA between NMCD and the New Mexico Department of Heanh (NMDOH) to provide HIVIAIDS
clinical services for inmates with the HIV disease.
o
o
o
o
o
o
o

Responsible Party for Operations: NMCD
Time period: July 1, 2007 to June 30, 2011
Total estimated amount of Project: $350,000
Portion Applicable to NMCD: $350,000
Amount Agency Contributed in Fiscal Year 09: $469,201
Audij Responsibility: NMCD
Revenue Reported: NMDOH

- 54-

NOTE 16:

JPA and MOU Disclosure (Continued)

Trans~ional

Reporting Services - JPA between the New Mexico Department of Health (NMDOH) and the NMCD to
provide FTE to support the Trans~ional Reporting Center Programs in the Albuquerque and Las Cruces areas.
o
o
o
o
o
o
o

Responsible Party for Operations: NMDOH
Time period: Indefin~e
Total estimated amount of Project: $1,000,000
Portion Applicable to NMCD: -DAmount Agency Contributed in Fiscal Year 09: -0Audit Responsibility: NMDOH
Revenue Reported: NMCD

Inmate Labor - JPA between NMCD and the Department of Veteran's Affairs (DVA) to provide inmate labor for
maintenance, litter control, and beautification of the Santa Fe National Cemetery (SFNC). Officer and inmate wages
are reimbursed by DVA.
o
o
o
o
o
o
o

Responsible Party for Operations: DVA
Time period: August 26. 2003 to indefinite
Total estimated amount of Project: $51,840
Portion Applicable to NMCD: -DAmount Agency Contributed in Fiscal Year 09: -DAud~ Responsibility: DVA
Revenue Reported: NMCD

EMNRD Forestrv Work Crews - JPA between NMCD and NM Energy Minerals and Natural Resources Department
(EMNRD) and Corrections Corporation of America (CCA) to provide inmate forestry work camps that will provide
training and labor for fire suppression.
o
o
o
o
o
o
o

Responsible Party for Operations: EMNRD
Time period: October 14, 1997 to Indefinite
Total estimated amount of Project: $150,000
Portion Applicable to NMCD: -0Amount Agency Contributed in Fiscal Year 09: -0Audit Responsibility: EMNRD
Revenue Reported: NMCD

Inmate Labor - JPA between NMCD and the New Mexico Department of Transportation (NMDOT) to provide inmate
labor for highway maintenance and beautification. Officer and inmate wages are reimbursed by NMDOT.
o
o
o
o
o
o
o

Responsible Party for Operations: NMDOT
Time period: June 25, 2007 to June 30, 2011
Total estimated amount of Project: Income
Portion Applicable to NMCD: -DAmount Agency Contributed in Fiscal Year 09: -0Aud~ Responsibility: NMDOT
Revenue Reported: NMCD

- 55-

NOTE 16:

JPA and MOU Disclosure (Continued)

Inmate Education - JPA between NMCD and Mesalands Community College to provide post secondary and vocational
education to inmates housed in Santa Rosa and Clayton, New Mexico.
o
o
o
o
o
o
o

Responsible Party for Operations: NMCD
Time period: September 8, 2008 to June 30, 2009
Total estimated amount of Project: $70,000
Portion Applicable to NMCD: $70,000
Amount Agency Contributed in Fiscal Year 09: $69,992
Aud~ Responsibility: NMCD
Revenue Reported: Mesalands Commun~ College

Inmate Labor - JPA between NMCD and the Santa Fe Solid Waste Management Agency (SFSWM) to provide inmate
labor to perform minor maintenance, beautification, and litter control of the Caja Del Rio Landfill property and other
properties as directed by the agency.
o
o
o
o
o
o
o

Responsible Party for Operations: SFSWM
Time period: September 1, 2001 to Indefin~e
Total estimated amount of Project: $40,000
Portion Applicable to NMCD: -0Amount Agency Contributed in Fiscal Year 09: -0Audit Responsibility: SFSWM
Revenue Reported: NMCD

Inmate Labor - JPA between NMCD and the C~ of Grants to provide inmate work crews for maintenance,
beautification, and enhancement at various locations in the City of Grants, New Mexico.
o
o
o

o
o
o
o

Responsible Party for Operations: C~ of Grants
Time Period: December 5, 2008 to Indefin~e
Total Estimated amount of Project: Income
Portion Applicable to NMCD: -0Amount Agency Contributed in Fiscal Year 09: -0Audit Responsibil~: City of Grants
Revenue Reported: NMCD

Inmate Labor - JPA between NMCD and the C~ of Santa Fe to provide inmate labor to perform minor maintenance,
beautification, and litter control in the Santa Fe public areas and other properties as directed by the agency.
o
o
o
o
o
o
o

Responsible Party for Operations: City of Santa Fe
Time Period: November 18, 1999 to Indefinite
Total Estimated amount of Project: $101,000
Portion Applicable to NMCD: -0Amount Agency Contributed in Fiscal Year 09: -0Aud~ Responsibil~: City of Santa Fe
Revenue Reported: NMCD

- 56-

NOTE 16:

JPA and MOU Disclosure (Continued)

Inmate Labor - JPA between NMCD and the City of Las Cruces to provide inmate labor to perform minor maintenance,
beaut~ication, and litter control in the Las Cruces public areas and other properties as directed by the agency.
o
o
o
o
o
o
o

Responsible Party for Operations: City of Las Cruces
Time Period: July 28, 1998 to Indefinite
Total Estimated amount of Project: Income
Portion Applicable to NMCD: -0Amount Agency Contributed in Fiscal Year 09: -0Audit Responsibility: City of Las Cruces
Revenue Reported: NMCD

Reimbursement of Travel Exoenses - MOU between NMCD and Children Youth and Families Department (CYFD) for
the reimbursement of travel expenses pertaining to an out-of-state inmate transport.
o
o
o
o
o
o
o

Responsible Party for Operations: NMCD
Time Period: May 30,2009 - June 1, 2009
Total Estimated Amount of Project: Income
Portion Applicable to NMCD: $690
Amount Agency Contributed in Fiscal Year 09: $690
Audit Responsibility: CYFD
Revenue Reported: NMCD

Representation for Writs of Habeas Corpus- MOU between NMCD and the Attomey General's Office (AG) to provide
for representation by the Office of the Attomey General to those persons named as respondents in petitions for Writs of
Habeas Corpus in federal court.
o
o
o
o
o
o
o

Responsible Party for Operations: NM Attorney General
Time period: July 1, 2009 - Indefinite
Total estimated amount of Project: $25,000 +
Portion Applicable to NMCD: $25,000 +
Amount Agency Contributed in Fiscal Year 09: $13,349
Audit Responsibility: NM Attorney General
Revenue Reported: NM Attorney General

Inmate Tracking - MOU between NMCD and the New Mexico Human Services Department for the tracking of all
inmates and parolees named in Child Support Enforcement Cases.
o
o
o
o
a
o
o

Responsible Party for Operations: HSD I NMCD
Time Period: June 4, 2003 - Indefinite
Total Estimated Amount of Project: -0Portion Applicable to NMCD: -0Amount Agency Contributed in Fiscal Year 09: -0Audit Responsibility: HSD I NMCD
Revenue Reported: Agreement only, no funds transferred

- 57-

NOTE 16:

JPA and MOU Disclosure (Continued)

Educational Travel Reimbursement - MOU between NMCD and the Northeast New Mexico Detention Facility
(NENDF) to reimburse NENMDF for travel costs associated with NMCD educationaVtraining classes.
o
o
o
o
o
o
o

Responsible Party for Operations: NMCD / NENMDF
Time Period: October 1, 2008 - October 1, 2010
Total Estimated Amount of Project: Undetermined
Portion Applicable to NMCD: Agreed Upon Costs
Amount Agency Contributed in Fiscal Year 09: -0Audit Responsibility: NMCD / NENMDF
Revenue Reported: NENMDF

Educational Travel Reimbursement - MOU between NMCD and the Guadalupe County Correctional Facility to
reimburse GCCF for travel costs associated with NMCD educationaVtraining classes.
o
o
o
o
o
o
o

Responsible Party for Operations: NMCD / GCCF
Time Period: October 1, 2008 - October 1, 2010
Total Estimated Amount of Project: Undetermined
Portion Applicable to NMCD: Agreed Upon Costs
Amount Agency Contributed in Fiscal Year 09: $3,149
Audit Responsibility: NMCD / GCCF
Revenue Reported: GCCF

Training of Personnel from Central America - MOU between NMCD and Department of State, Bureau for International
Narcotics and law Enforcement Affairs (INL) for training and mentoring of corrections personnel from Central America.
o
o
o
o
o
o
o

Responsible Party for Operations: NMCD / INL
Time Period: April 7, 2009 - March 31, 2010
Total Estimated Amount of Project: Undetermined
Portion Applicable to NMCD: $14,754
Amount Agency Contributed in Fiscal Year 09: $14,754
Audit Responsibility: NMCD / INL
Revenue Reported NMCD

Collective Bargaining Negotiations - MOU between NMCD, Multiple Agencies and Department of Finance &
Administration (DFA) for the representation during collective bargaining negotiations.
o
o
o
o
o
o
o

Responsible Party for Operations: NMCD
Time Period: May 4, 2005 • Indefinite
Total Estimated Amount of Project: $16,310
Portion Applicable to NMCD: $16,310
Amount Agency Contributed in Fiscal Year 09: $16,310
Audit Responsibility: NMCD
Revenue Reported: DFA

- 58-

NOTE 16:

JPA and MOU Disclosure (Continued)

Inmate Labor - MOU between NMCD and New Mexico Department of Military Affairs (NMDMA) for inmate labor to
perform janitorial and maintenance services.
o
o
o
o
o
o
o

Responsible Party for Operations: NMDMA
Time Period: April 25, 2005 - Indefinite
Total Estimated Amount of Project: Income
Portion Applicable to NMCD: -0Amount Agency Contributed in Fiscal Year 09:-0Audit Responsibility: NMDMA
Revenue Reported: NMCD

Hepatitis C Medication and Pharmaceutical Consu~ing - MOU between NMCD and New Mexico Department of
Health (NMDOH) to provide Hepatitis Cmedication and consu~ing to NMCD inmates with the HCV Disease.
o
o

o
o
o

o
o

Responsible Party for Operations: NMCD
Time Period: April 25, 2005 - Indefinite
Total Estimated Amount of Project: Reimbursement of actual Costs
Portion Applicable to NMCD: Reimbursement of actual Costs
Amount Agency Contributed in Fiscal Year 09: $154,033
Audit Responsibility: NMCD
Revenue Reported: NMDOH

International and Domestic Terrorism Taskforce - MOU between NMCD and the Federal Bureau of Investigations
(FBI) to form the New Mexico Joint Terrorism Taskforce.
o
o

o
o
o
o

o

Responsible Party for Operations: NMCD / FBI
Time Period: April 25, 2005 - Indefinite
Total Estimated Amount of Project: Income
Portion Applicable to NMCD: $6,141
Amount Agency Contributed in Fiscal Year 09: $6,141
Audit Responsibility: FBI
Revenue Reported: NMCD

- 59-

GENERAL FUND
The General Fund is used to account for resources traditionally associated with government, which
are not required legally or by sound financial management to be accounted for in another fund.
The General Fund is comprised of the New Mexico Corrections Department Performance Based
Budgeting Programs, and the traditional budgets for the ASD Building Fund, the Special
Appropriation for the Computer System Enhancement, various other Special Appropriation Z
Codes, and the State Capital Projects Fund as listed below. The General Fund is accounted for at
the Department of Finance and Administration within the Statewide Human Resources,
Accounting, and Management Reporting System (SHARE) Fund 90700 unless otherwise noted.
Program Support (Fund 90700)
Administrative Services Division (ASD)
Inmate Management and Control (Fund 90700)
Health Services Bureau (HSB)
Adult Prisons Division (APD)
Corrections Training Academy (CTA)
Western New Mexico Correctional Facility (WNMCF)
Southern New Mexico Correctional Facility (SNMCF)
Penitentiary of New Mexico (PNM)
Central New Mexico Correctional Facility (CNMCF)
Roswell Correctional Center (RCC)
Springer Correctional Center (SCC)
Inmate Programming (Fund 90700)
Education Bureau (EDB)
Addiction Services Bureau (ASB)
Community Offender Management (Fund 91500)
Probation & Parole Division (PPD)
Community Corrections I Vendor Operated (Fund 90200)
Community Corrections (CC)
Traditional Budget
ASD Building Fund (Fund 89800)
State Capital Projects Fund (99700)
Computer System Enhancement (Fund 90700)

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES & EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
PROGRAM SUPPORT

Budgeted Amounts
Original
Final
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

8,581,400
79,500
232,000

$

8,892,900

8,687,200
129,230
237,780

Actual Amounts
Budgetary Basis
$

9,054,210

8,687,200
132,529
237,780

Variance Favorable
(Unfavorable)
$

3,299

3,299

9,057,509

Rebudgeted Cash
Total Budgeted Revenues
EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Reversions

$

8,892,900

$

9,054,210

$

9,057,509

$

3,299

$

6,937,800
404,700
1,550,400

$

6,966,180
397,000
1,691,030

$

6,931,635
389,128
1,613,392

$

34,545
7,872
n,638

124,107

Total Budgeted Expenditures

$

8,892,900

$

9,054,210

$

9,058,262

The accompanying notes are an integral part of the financial statements
- 60-

(124,107)
$

(4,052)

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES & EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
INMATE MANAGEMENT and CONTROL

Budgeted Amounts
Original
Final
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

242,860,800
13,918,200
25,000

$

236,951,600
13,423,241

Actual Amounts
Budgetary Basis
$

19,937
250,394,778

256,804,000

236,951,600
14,710,840

Variance Favorable
(Unfavorable)
$

1,287,599

19,937
251,682,377

1,287,599

Rebudgeted Cash
Total Budgeted Revenues

EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Reversions

$

256,804,000

$

250,394,778

$

251,682,377

$

1,287,599

$

97,823,900
52,418,900
106,561,200

$

99,578,159
48,783,800
102,032,819

$

99,057,532
48,345,m
99,643,084

$

520,627
438,023
2,389,735

2,815,920

Total Budgeted Expenditures

$

256,804,000

$

250,394,778

$

249,862,313

The accompanying notes are an integral part of the financial statements
- 61 -

(2,815,920)
$

532,465

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES &EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
INMATE PROGRAMMING

Budgeted Amounts
Original
Final
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

10,198,100
5,500

$

301,200
10,504,800

10,003,300
5,980

Actual Amounts
Budgetary Basis
$

372,286
10,381,566

10,003,300
20,646

Variance Favorable
(Unfavorable)
$

14,666

343,176
10,367,122

(29,110)
(14,444)

Rebudgeted Cash
Total Budgeted Revenues
EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services.
Other
Operating Transfers
Reversions
Total Budgeted Expenditures

$

10,504,800

$

10,381,566

$

10,367,122

$

(14,444)

$

8,453,400
864,100
1,187,300

$

8,776,256
473,969
1,131,341

$

8,673,298
451,452
753,707

$

102,958
22,517
377,634

486,999
$

10,504,800

$

10,381,566

$

10,365,456

The accompanying notes are an integral part of the financial statements
- 62-

(486,999)
$

16,110

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES & EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
COMMUNITY OFFENDER MANAGEMENT
Budgeted Amounts
Original
Final
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

31,515,900
1,528,000

$

EXPENDITURES
Personal Services &
Employee Benefns
Contractual Services
Other
Operating Transfers
Reversions
Total Budgeted Expend~ures

$

62,905
32,555,005

33,043,900

Rebudgeted Cash
Total Budgeted Revenues

30,795,100
1,697,000

Actual Amounts
Budgetary Basis

30,795,100
2,690,534

Variance Favorable
(Unfavorable)

$
993,534

23,358
33,508,992

(39,547)
953,987

1,000,000

(1,000,000)

$

33,043,900

$

33,555,005

$

33,508,992

$

(46,013)

$

20,570,900
38,700
12,434,300

$

20,265,830
38,000
12,251,175
1,000,000

$

20,057,084
30,088
10,775,475
1,000,000
1,928,315

$

208,746
7,912
1,475,700

33,790,962

$

$

33,043,900

$

* $1 ,000,000 was re-budgeted from

33,555,005

$

cash balance.

The accompanying notes are an integral part of the financial statements
- 63-

(1,928,315)
(235,957)

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES & EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
COMMUNITY CORRECTIONS I VENDOR OPERATED
Budgeted Amounts
Original
Final
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

Rebudgeted Cash
Total Budgeted Revenues

EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Total Budgeted Expenditures

3,930,500
51,700

$

3,855,700
51,700

3,982,200

3,907,400

545,700

545,700

Actual Amounts
Budgetary Basis

$

3,855,700
143,395

Variance Favorable
(Unfavorable)

$
91,695

3,999,095

91,695
(545,700)

$

4,527,900

$

4,453,100

$

3,999,095

$

(454,005)

$

847,500
56,800
3,623,600

$

846,300
62,560
3,544,240

$

813,200
41,945
3,259,371

$

33,100
20,615
284,869

$

4,527,900

$

4,453,100

$

4,114,516

$

338,584

• $545,700 was re-budgeted from cash balance.

The accompanying notes are an integral part of the financial statements
- 64-

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES & EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009

COMPUTER SYSTEMS ENHANCEMENT

Budgeted Amounts
Original
Final
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

995,044

Rebudgeted Cash
Total Budgeted Revenues

EXPENDITURES
Personal Services &
Employee Beneftts
Contractual Services
Other
Operating Transfers
Reversions
Total Budgeted Expenditures

$

995,044

$

$

995,044

$

995,044

$

$

995,044

922,175
72,869

$

-

$

Variance Favorable
(Unfavorable)

Actual Amounts
Budgetary Basis

(995,044)
$

$
922,175
72,869

$

995,044

$

-

$

120,078
15,609

$

*$995,044 was re-budgeted from cash balance.

The accompanying notes are an integral part of the financial statements
- 65-

-

135,687

(995,044)

802,097
57,260

$

859,357

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES &EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
Bud Reference 10824 - FUND 90700

Life-to-Date
Budgeted
Amounts
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

FY09Actuai
Amounts
Budgetary Basis

L1fe-to-Date
Actual Amounts
Budgetary Basis

Variance
Favorable
(Unfavorable) *

$

$

$

896,075
896,075

448,067
448,067

(97,415)
(97,415)

798,660
798,660

Rebudgeted Cash
Total Budgeted Revenues
EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Reversions
Total Budgeted Expenditures

$

896,075

$

$

$

310,645
585,430

$

448,067

896,075

$

448,067

$

(97,415)

$

$

167,036
281,031

$

798,660

240,971
557,689

$

798,660

69,674
27,741

$

* Budget for the various projects under this budget reference was established in a previous fiscal year and will
cover multiple fiscal periods that do not lapse at year-end.

The accompanying notes are an integral part of the financial statements
- 66-

97,415

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES & EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009

Z 80185 - FUND 90700

Life-to-Date
Budgeted
Amounts
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

405,000

FY09Actual
Amounts
BUdgetary Basis

$

Variance
Favorable
(Unfavorable)

Life-to-Date
Actual Amounts
Budgetary Basis

$

405,000

405,000

$

405,000

Rebudgeted Cash
Total Budgeted Revenues
EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Reversions

$

405,000

$

$

$

$

$

405,000

Total Budgeted Expenditures

$

405,000

$

405,000

$

$

390,261

390,261

14,739.00

14,739

14,739

(14,739.00)

405,000

$

405,000

$

* Budget for the various projects under this fund were established in a previous fiscal year and will cover
multiple fiscal periods that do not lapse at year-end.

The accompanying notes are an integral part of the financial statements
- 67-

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES &EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
Z80187 - FUND 90700

Life-to-Date
Budgeted
Amounts
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

150,000

FY09Actuai
Amounts
Budgetary Basis

$

Llfe-to-Date
Actual Amounts
Budgetary Basis

$

150,000

150,000

Variance
Favorable
(Unfavorable)

$

150,000

Rebudgeted Cash
Total Budgeted Revenues
EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Reversions

$

150,000

$

$

$

$

$

150,000

Total BUdgeted Expendnures

$

150,000

150,000

$

150,000

150,000

$

$
150,000

$

150,000

$

* Budget for the various projects under this fund were established in a previous fiscal year and will cover
multiple fiscal periods that do not lapse at year-end.

The accompanying notes are an integral part of the financial statements
- 68-

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES & EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009

Z 80188 - FUND 90700

Llfe-to-Oate
Budgeted
Amounts
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

445,000

FY09Actual
Amounts
Budgetary Basis

Llfe-to-Date
Actual Amounts
Budgetary Basis

$

$

445,000

445,000

Variance
Favorable
(Unfavorable)

$

445,000

Rebudgeted Cash
Total BUdgeted Revenues
EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Reversions

$

445,000

$

$

$

$

$

445,000

445,000

Total Budgeted Expend~ures

$

445,000

$

445,000

445,000

$

$

445,000

$

445,000

$

* Budget for the various projects under this fund were established in a previous fiscal year and will cover
multiple fiscal periods that do not lapse at year-end.

The accompanying notes are an integral part of the financial statements
- 69-

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES &EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
Z 80189 - FUND 90700

Budgeted Amounts
Original
Final
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

Rebudgeted Cash
Total Budgeted Revenues

EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Reversions

$

234,733
$

234,733

$

$

$

$

234,733

$

234,733

Variance Favorable
(Unfavorable)
$

234,733

62,973
171,760

Total Budgeted Expenditures

Actual Amounts
Budgetary Basis

(234,733)
$

$

$

$

32,341
202,392

$

234,733

$

32,314
202,291

27
101

128

(128)

234,733

*$234,733 was re-budgeted from cash balance.

The accompanying notes are an integral part of the financial statements
-70 -

(234,733)

$

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES & EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
Z 90153 - FUND 90700

Budgeted Amounts
Original
Final
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

75,000

$

75,000

75,000

Actual Amounts
Budgetary Basis
$

75,000

75,000

Variance Favorable
(Unfavorable)
$

75,000

Rebudgeted Cash
Total Budgeted Revenues
EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Reversions

$

75,000

$

$

$

75,000

Total Budgeted Expend~ures

$

75,000

75,000

$

$

75,000

$

$

75,000

$

75,000

75,000

$

$

• Budget for the various projects under this fund were established in a previous fiscal year and will cover
multiple fiscal periods that do not lapse at year-end.

The accompanying notes are an integral part of the financial statements
- 71 -

75,000

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES &EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
Z 80185 - FUND 91500

FY 09 Actual
Llfe-to-Date
Amounts Budetary
Budgeted Amounts
Basis

REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

95,000

$

Life-to-Date Actual
Amounts Budgetary
Basis
$

95,000

95,000

Variance Favorable
(Unfavorable)
$

95,000

Rebudgeted Cash
Total Budgeted Revenues
EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Reversions

$

95,000

$

$

$

$

$

95,000

Total Budgeted Expend~ures

$

95,000

95,000

$

95,000

95,000

$

$

95,000

$

95,000

$

* Budget for the various projects under this fund were established in a previous fiscal year and will cover
mUltiple fiscal periods that do not lapse at year-end.

The accompanying notes are an integral part of the financial statements
-72 -

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES &EXPENDITURES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
Z 81291 - FUND 91500

Budgeted Amounts
Original
Final
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

15,000

$

15,000

Actual Amounts
Budgetary Basis

13,900

$

13,900

15,000

Variance Favorable
(Unfavorable)
$

15,000

1,100

1,100

Rebudgeted Cash
Total BUdgeted Revenues
EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Reversions

$

15,000

$

$

13,900

$

15,000

$

15,000

$

$

$

13,900

13,900
15,000

Total Budgeted Expenditures

$

15,000

$

13,900

$

The accompanying notes are an integral part of the financial statements
- 73-

1,100

15,000

(15,000)
$

(1,100)

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES & EXPENDITURES - BUDGET AND ACTUAL BY FUND
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
BUILDING FUND
SHARE FUND 89800

Budgeted Final
Amounts
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

Rebudgeted Cash

Total Budgeted Revenues
EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Total Budgeted expenditures

Actual Amounts
Budgetary Basis

Variance
Favorable
(Unfavorable)

$

$

273,000
$

273,000

$

(273,000)
$

$

$

$

273,000

$

273,000

273,000

$

*$273,000 was re-budgeted from cash balance.

The accompanying notes are an integral part of the financial statements
-74 -

(273,000)

$

273,000

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES & EXPENDITURES - BUDGET AND ACTUAL BY FUND
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
GENERAL OPERATING FUND
SHARE FUND 90700

REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

Budgeted Final
Amounts

Actual Amounts
Budgetary Basis

$ 256,717,100
13,558,451
237,780
1,288,298
271,801,629

$ 256,717,100
14,864,015
237,780
1,161,773
272,980,668

Rebudgeted Cash

Variance
Favorable
(Unfavorable)
$
1,305,564
(126,525)
1,179,039
(1,229,777)

1,229,m

Total Budgeted Revenues

$ 273,031,406

$ 272,980,668

$

(50,738)

EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Reversions

$ 115,320,595
50,919,930
106,790,881

$ 114,662,465
49,579,720
103,771,033

$

658,130
1,340,210
3,019,848

Total Budgeted Expenditures

$ 273,031,406

3,441,893

(3,441,893)

$ 271 ,455,111

$ 1,576,295

* $1,229,777 was re-budgeted from cash balance. The above amounts include budgets for the various
projects where the budget was established in a previous fiscal year and will cover multiple fiscal periods that
do not lapse at year-end.

The accompanying notes are an integral part of the financial statements
- 75 -

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES & EXPENDITURES - BUDGET AND ACTUAL BY FUND
FOR THE FISCAL YEAR ENDING JUNE 30, 2009
PROBATION AND PAROLE GENERAL OPERATING FUND
SHARE FUND 91500

Budgeted Final
Amounts
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

EXPENDITURES
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Reversions
Total Budgeted Expenditures

$

62,905
32,663,905

Rebudgeted Cash

Total Budgeted Revenues

30,904,000
1,697,000

Actual Amounts
Budgetary Basis
30,905,100
2,690,534

Variance
Favorable
(Unfavorable)
$

1,100
993,534
(39,547)
955,087

23,358
33,618,992

(1,000,000)

1,000,000

$

33,663,905

$

33,618,992

$

(44,913)

$

20,265,830
38,000
12,360,075
1,000,000

$

20,057,084
30,088
10,870,475
1,000,000
1,943,315

$

208,746
7,912
1,489,600

33,900,962

$

$

33,663,905

$

(1,943,315)
(237,057)

* $1,000,000 was re-budgeted from cash balance. The above amounts include budgets for the various
projects where the budget was established in a previous fiscal year and will cover multiple fiscal periods
that do not lapse at year-end.

The accompanying notes are an integral part of the financial statements
-76 -

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES & EXPENDITURES - BUDGET AND ACTUAL BY FUND
FOR THE FISCAL YEAR ENDING JUNE 30, 2009

GENERAL FUND STATE CAPITAL PROJECTS FUND
SHARE FUND 99700

Llfe-to-Date
Budgeted
Amounts
REVENUES
State General Fund
Other State Funds
Inter-Agency Transfers
Federal Funds
Total Revenues

$

Rebudgeted Cash
Total Budgeted Revenues
EXPENDITURES
Personal Services &
Employee Benef~s
Contractual Services
Other
Operating Transfers
Reversions
Total Budgeted Expenditures

25,000

FY 09 Actual
Amounts
Budgetary Basis

L1fe-to-Date
Actual Amounts
Budgetary Basis

Variance
Favorable
(Unfavorable)

$

$

2,125,000

$ 2,100,000

1,000,000

446,828

446,828

(553,172)

1,025,000

446,828

2,571,828

1,546,828

1,892,435
$

2,917,435

$

$ (1,892,435)
$

$

75,000
2,842,435

$

446,828

2,917,435

$

$

2,571,828

$

$

$

46,164
610,354

46,164
2,108,966

28,836
733,469

979

979

(979)

657,497

$

2,156,109

$

* Budget for the various projects under this fund were established during the fiscal year and will cover mUltiple
fiscal periods that do not lapse at year-end.

The accompanying notes are an integral part of the financial statements
-77 -

(345,607)

761,326

NEW MEXICO CORRECTIONS DEPARTMENT
COMBINING BALANCE SHEET GENERAL FUND TYPES - GAAP BASIS
FOR THE FISCAL YEAR ENDING JUNE 30, 2009

Building Fund
SHARE System
Fund
89800

ASSETS
Investments
Receivables net
of allowance for doubtful accounts
Federal Grants Receivable
Other Receivables
Due from Other State Agencies
Inventories
Prepaid Items

$

Total Assets

$

272,385

General Operating
Fund
SHARE System
Fund
90700

$

29,900,829

Probation &
Parole Fund
SHARE System
Fund
91500

$

21,156
297,763
8,949
1,025,266
5,008,346
257,458
272,385

5,163,416

Total *

$

35,336,630
21,156
297,763
8,949
1,025,266
5,476,780
302,835

468,434
45,377

$

36,519,767

$

5,677,227

$

42,469,379

$

17,004,743
2,199,059
345,702
2,629,576
456,091
3,441,893
2,586
259
2,077,994

$

668,886
79,987
309,345
417,893
19,760
1,942,215
41

$

17,673,629
2,279,046
655,047
3,047,469
475,851
5,384,108
2,627
259
2,077,994

L1ABIUTIES AND FUND EQUITY
liabil~ies

Vouchers Payable
Payroll Beneffls Payable
Payroll Taxes Payable
Accrued Wages Payable
Due to Other Funds
Due to State General Fund
Stale Dated Warrants - Due to SGF
Due to Other State Agencies
Deferred Revenue
Other liabilities
Totalliabilities

$

Fund Equity
Reserved for:
Inventories
SUbsequent Years Expenditures
Prepaid Expenses
Petty Cash
Unreserved / Undesignated
Designated for Future Expend~ures
Total Fund Equ~
Totalliabil~ies

and Fund Equ~

272,385
272,385
$

272,385

* Inter·fund balances have been eliminated

$

28,157,903

3,438,127

31,596,030

5,008,346
180,854
257,458
2,075

468,434

5,476,780
180,854
302,835
2,075

2,913,131
8,361,864

1,725,289
2,239,100

36,519,767

45,377

$

in the total column.

The accompanying notes are an integral part of the financial statements
-78 -

5,677,227

4,910,805
10,873,349
$

42,469,379

NEW MEXICO CORRECTIONS DEPARTMENT
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - GAAP BASIS
FOR THE FISCAL YEAR ENDING JUNE 30, 2009

Revenues
Other State Funds
Federal Grants
Total Revenues

Building Fund

General
Operating Fund

Probation &
Parole Fund

SHARE System
Fund

SHARE System
Fund

SHARE System
Fund

89800

90700

91500

$

$

Expenditures, Current
Personal Services &
Employee Benefits
Contractual Services
Other
Expenditures, Capital Outlay
Total Expenditures

Excess (deficiency) Revenues over Expenditures
Other Financing Sources (uses)
General Fund Appropriation
Operating Transfers-In
Operating Transfers-Out
Reversions to State General Fund
Net Other Financing Sources (uses)
Excess Revenues and Other Financing Sources
over (under) Expenditures &Other Financing Uses

272,386

Fund Balance, Beginning of Year
Fund Balance, End of Year

$

272,386

$

14,864,015
811,180
15,675,195

2,690,534
23,358
2,713,892

$

17,554,549
834,538
18,389,087

114,662,465
49,505,785
97,789.889
5,704,486
267,662,625

20,057.084
30,088
10,518,677
351.798
30,957,647

134,719,549
49,535,873
108,308.566
6,056,284
298,620,272

(251,987,430)

(28,243,755)

(280,231,185)

255,717,100
237,780

30,810,100

(3,441,893)
252,512,987

(1,000,000)
(1,943,315)
27,866,785

286,527,200
237,780
(1,000,000)
(5,385,208)
280,379,772

525,557

(376,970)

148,587

7,836,303

2,616,073

10,724,762

8,361,860

" Inter·fund balances have been eliminated in the total column.

The accompanying notes are an integral part of the financial statements
-79 -

$

Total"

$

2,239,103

$

10,873,349

ENTERPRISE FUND
The Enterprise Fund is used to account for operations that are financed and operated in a manner
similar to private business enterprises. The Enterprise Fund is accounted for at the Department of
Finance and Administration within the Statewide Human Resources, Accounting, and Management
Reporting System (SHARE) Fund 07700.
An allocation of balance sheet items by activity is not meaningful; therefore, only a combined
balance sheet is presented in the Statement of Net Assets at both government-wide and
proprietary levels of detail. Listed below is a description of the types of activities operated by the
Department's Corrections Industries Division (CID), as shown in the following Schedule of
Revenue and Expenses, by Enterprise.
Furniture - CNMCF (Los Lunas) and SNMCF (Las Cruces) manufacture furniture for sale primarily
to government entities.
Agriculture - Lease farm operations for the production of alfalfa, hay, and other crops utilizing
private sector resources to employ inmates at the minimum unit of CNMCF. SCC farm program is
a new program that utilizing inmates to raise cattle to maturity.
Data Entry Programs - The PNM Data Entry Program employs inmates to enter computer data
for other state agencies, which are billed for the services rendered.
Printing - The GCCF print shop, located in Santa Rosa, NM, provides printing services to
government entities.
Reproduction - The Corrections Corporation of America women's facility in Grants, NM provides
microfilming and electronic imaging of documents to government entities.
Telemarketing - Telemarketing programs at the Corrections Corporation of America women's
facility, located in Grants, NM, answer telephone inquiries about tourist attractions for the New
Mexico Tourism Department and mail brochures to prospective tourists.
Shoes and Textiles (Textiles) - Clothing, shoes, mattresses, bed linens, towels and other related
products are manufactured at the privately operated men's facility in Hobbs for sale to government
entities and companies operating private prisons.
Cleaning Products - Manufacturing and production of various types of plastic cleaning products
located at WNMCF in Grants, NM.
Administrative Overhead - The costs of Sales and Marketing, the Distribution Center, Central
Office, CNMCF Administration and SNMCF Administration "enterprises" are allocated to the true
enterprises at fiscal year end.

NEW MEXICO CORRECTIONS DEPARTMENT
SCHEDULE OF REVENUES AND EXPENSES, BY ENTERPRISE
FOR THE FISCAL YEAR ENDING JUNE 30, 2009

Telemarketing

Furniture>

$ 1,282,806

Revenue from Sales

$

Cleaning
Products>

187,953

$ 518,715

CCAMicro

$

Textiles>

PNM Data
Entry

GCCF
Print

$ 1,309,410

$ 105,()()()

$173,388

Manufacturing Costs:
Costs of Materials Used:
Beginning Inventory - Materials
Materials Purchases
Net Material Transfers
Materials Available
Less Ending Inventory
Cost of Materials Used

231,429
527,611
52
759,092
(291,948)
467,144

10,242
232

61,204
288,532

3,811
589

10,474
(3,337)
7,137

349,736
(41,108)
308,628

4,400
(886)
3,514

476,378
428,865
(160)
905,083
(366,269)
538,814

Direct Labor - Inmate Pay

125,947

19,547

9,652

1,678

129,521

16,364

16,724

223,050
128,015
5,554
10,744
20,192

93,438
41,970
387
172
252

33,200
17,920

5,278
3,405
1,625

35,432
15,559
370

1,912

3,948

96,871
46,947
1,038
2,354
40,904

8,266

12,616

675

2,339

12,384

122

35,965
21,265
204
21,851
7,552
2,890
15,004

31,359
81,601
160
113,120
(37,546)
75,574

Manufacturing Overhead:
salaries
Benefits
In-State Travel
Maintenance & Repairs
Supplies
Contractual Services
Other Costs
Out-of-State Travel
Irrigation Fees
Depreciation
Miscellaneous
Total Manufacturing Overhead

4,999

228

20,194

729

5,089

931

11,744

400,820

149,063

73,901

17,324

205,587

52,651

116,475

Total Manufacturing Costs
Add Beginning Work in Process
Less Ending Work in Process
Total Cost of Goods Manufactured
Add Beginning Finished Goods
Less Ending Finished Goods
Net Finished goods Transfers
Total Cost of Goods Sold

993,911
220,384
(150,631)
1,063,664
176,153
(411,544)
(3,404)
824,869

175,747

392,181

22,516

873,922

69,015

208,773

175,747

22,516

(489)
22,027

873,922
699,823
(446,113)
(1,243)
1,126,389

69,015

654
176,401

392,181
45,286
(35,711)
4,386
406,142

765
69,780

208,773
3,941
(5,775)
(16,040)
190,899

457,937

11,552

112,573

(22,027)

183,021

35,220

(17,511)

(147,548)
(96,956)
43,906
84,038

13,042

(39,205)
17,753
6,441

10,919

(13,105)
5,934
11,159

15,800

6,616
46,139

$ (13,523)

Gross Profit
Allocated Overhead:
Facility Overhead
Sales & Marketing
Distribution Center
Central Office
General Fund Subsidy
Other Income (Expense)
Net Income (Loss)

$

357,177

$

31,210

$

97,562

(98,966)

$

1,120

44,816
86,421

(20,907)

$ 215,292

The accompanying notes are an integral part of the financial statements
- 80-

237

$

CMU Farm

Sales &
MarKeting

$ 167,504

$

Distribution
Center

$ 538,175

CNMCF
Admin

Central Office

$

$

SNMCF
Admin

•

$

Springer
Farm

Total
Industries

$ 116,664

$ 4,399,615

* Roll-Up for Furniture, Cleaning Products, and Textiles on following pages.
The accompanying notes are an integral part of the financial statements
- 81 -

NEW MEXICO CORRECTlONS DEPARTMENT
SCHEDULE OF REVENUES AND EXPENSES,
FOR FURNITURE BY FACILITY
For the Fiscal Year Ending June 30, 2009
CNMCF Furniture

Revenue from Sales

$

Manufacturing Costs:
Costs of Materials Used:
Beginning Inventory· Materials
Materials Purchases
Net Material Transfers
Materials Available
Less Ending Inventory
Cost of Materials Used
Direct Labor· Inmate Pay

510,368

Total Furniture

SNMCF Furniture

$

772,438

$

1,282,806

68,442
236,454
52
304,948
(179,748)
125,200

454,144
(112,200)
341,944

231,429
527,611
52
759,092
(291,948)
467,144

55,169

70,778

125,947

101,660
49,351
387
7,454
12,403

121,390
78,664
5,167
3,290
7,789

223,050
128,015
5,554
10,744
20,192

1,576

6,690

8,266

162,987
291,157

Manufacturing Overhead:
Salaries
Benems
In-State Travel
Maintenance & Repairs
Supplies
Contractual Services
Other Costs
Out-of·State Travel
Irrigation Fees
Depreciation
Loss on Disposal of EqUipment
Miscellaneous
Total Manufacturing Overhead

624

4,375

4,999

173,455

227,365

400,820

Total Manufacturing Costs
Add Beginning Work in Process
Less Ending Work in Process
Total Cost of Goods Manufactured
Add Beginning Finished Goods
Less Ending Finished Goods
Net Finished goods Transfers
Total Cost of Goods Sold

353,824
14,397
(7,074)
361,147
98,985
(296,307)
14,671
178,496

640,087
205,987
(143,557)
702,517
77,168
(115,237)
(18,075)
646,373

993,911
220,384
(150,631)
1,063,664
176,153
(411,544)
(3,404)
824,869

Gross Prom

331,872

126,065

457,937

(73,791)
(38,574)
17,469
36,812

(73,757)
(58,382)
26,437
47,226

(147,548)
(96,956)
43,906
84,038

14,410

1,390

15,800

Allocated Overhead:
Facility Overhead
Sales & Marketing
Distribution Center
Central Office
General Fund Subsidy
Other Income (Expense)
Net Income (Loss)

$

288,198

$

68,979

The accompanying notes are an integral part of the financial statements
- 82-

$

357,177

NEW MEXICO CORRECTIONS DEPARTMENT
SCHEDULE OF REVENUES AND EXPENSES,
FOR CLEANING PRODUCTS BY FACILITY
For the Fiscal Year Ending June 30, 2009

Revenue from sales

WNMCFSoap
Shop
247,827
$

WNMCF
Plastics
270,888
$

Total Cleaning
Products
518,715
$

23,416
121,243

37,788
167,289

61,204
288,532

144,659
(17,150)
127,509

205,On
(23,958)
181,119

349,736
(41,108)
308,628

5,315

4,337

9,652

16,600
8,950

16,600
8,970

33,200
17,920

96

1,816

1,912

Manufacturing Costs:
Costs of Materials Used:
Beginning Inventory - Materials
Materials Purchases
Net Material Transfers
Materials Available
Less Ending Inventory
Cost of Materials Used
Direct Labor - Inmate Pay
Manufacturing Overhead:
Salaries
Benefits
In-State Travel
Maintenance &Repairs
Supplies
Contractual Services
Other Costs
Out-of-State Travel
Irrigation Fees
Depreciation
Loss on Disposal of Equipment
Miscellaneous
Total Manufacturing Overhead

675

675

2,847

17,347

20,194

29,168

44,733

73,901

161,992

230,189

392,181

161,992
36,599
(28,886)
3,995
173,700

230,189
8,687
(6,825)
391
232,442

392,181
45,286
(35,711)
4,386
406,142

Gross Profit

74,127

38,446

112,573

Allocated Overhead:
Facility Overhead
sales &Marketing
Distribution Center
Central Office
General Fund Subsidy
Other Income (Expense)

(18,731 )
8,482
3,547

(20,474)
9,271
2,894

(39,205)
17,753
6,441

Total Manufacturing Costs
Add Beginning Work in Process
Less Ending Work in Process
Total Cost of Goods Manufactured
Add Beginning Finished Goods
Less Ending Finished Goods
Net Finished goods Transfers
Total Cost of Goods Sold

Net Income (Loss)

$

67,425

$

30,137

$

The accompanying notes are an integral part of the financial statements

- 83-

97,562

NEW MEXICO CORRECTIONS DEPARTMENT
SCHEDULE OF REVENUES AND EXPENSES,
FOR TEXTILES BY FACILITY
For the Fiscal Year Ending June 30, 2009
LCCF
Textiles

Total Textiles

$ 1,187,369

$ 1,309,410

21,091
61,922
83,013
(12,315)
70,698

476,378
407,774
(62,082)
822,070
(353,954)
468,116

476,378
428,865
(160)
905,083
(366,269)
538,814

8,449

121,072

129,521

7,222
4,256
65
1,156
1,808

89,649
42,691
973
1,198
39,096

96,871
46,947
1,038
2,354
40,904

12,384

12,384

846

4,243

5,089

15,353

190,234

205,587

94,500

779,422

873,922

94,500

873,922
699,823
(446,113)
(1,243)
1,126,389

CCA Textiles
Revenue from Sales

$

Manufacturing Costs:
Costs of Materials Used:
Beginning Inventory - Materials
Materials Purchases
Net Material Transfers
Materials Available
Less Ending Inventory
Cost of Materials Used
Direct Labor - Inmate Pay
Manufacturing Overhead:
Salaries
Benefits
In-State Travel
Maintenance &Repairs
Supplies
Contractual Services
Other Costs
Out-of-State Travel
Irrigation Fees
Depreciation
Loss on Disposal of Equipment
Miscellaneous
Total Manufacturing Overhead

122,041

Total Manufacturing Costs
Add Beginning Work in Process
Less Ending Work in Process
Total Cost of Goods Manufactured
Add Beginning Finished Goods
Less Ending Finished Goods
Net Finished goods Transfers
Total Cost of Goods Sold

(31,743)
13,272
76,029

779,422
699,823
(414,370)
(14,515)
1,050,360

Gross Profit

46,012

137,009

183,021

Allocated Overhead:
Facility Overhead
Sales & Marketing
Distribution Center
Central Office
General Fund Subsidy
Other Income (Expense)

(9,224)
4,177
5,637

(89,742)
40,639
80,784

(98,966)
44,816
86,421

Net Income (Loss)

$

46,602

$

168,690

The accompanying notes are an integral part of the financial statements

- 84-

$

215,292

NEW MEXICO CORRECTIONS DEPARTMENT
STATEMENT OF REVENUES &EXPENSES - BUDGET AND ACTUALS
(GAAP Budgetary Basis)
For the Fiscal Year Ending June 30, 2009
CORRECTIONS INDUSTRIES DIVISION

Revenues
Printing and Reproduction
Furniture Sales
Other Manufacturing
Farm Products
Micrographic, Data Entry &
Telemarketing Services
Interest on Deposits
General Fund Subsidy
Miscellaneous Revenue
Total Revenues

Budgeted Amounts
Original
Final
371,900
$
$ 243,000

3,631,200
2,234,800
210,000

2,916,600
1,875,800
299,800

257,500
21,200

251,000
7,200
1,133,900

6,726,600

6,727,300

$ 6,726,600

$ 6,727,300

$ 2,586,200

$ 3,420,100

20,600
4,119,800

6,726,600

Actual Amounts
Budgetaly Basis

711,563
1,282,806
1,828,125
284,168

$

Variance
Favorable
(Unfavorable)
$ 468,563

(1,633,794)
(47,675)
(15,632)
41,953
31

292,953
7,231
1,133,900
22,416
5,563,162

22,416
(1,164,138)

$

5,563,162

$ (1,164,138)

$

2,230,719

$ 1,189,381

20,600
3,286,600

2,940
2,433,395

17,660
853,205

6,727,300

4,667,054

2,060,246

101,923

(101,923)

4,768,977

$ 1,958,323

Rebudgeted Cash
Total Budgeted Revenues
Expenditures
Personal Services &
Employee Benefits
Contractual Services
Other
Operating Transfers
Total Budgeted Expenditures
Non-Budgeted Expenditures
Depreciation Expense
Total Budgeted and Non-Budgeted
Expenditures

$ 6,726,600

$ 6,727,300

$

The accompanying notes are an integral part of the financial statements
- 85 -

NEW MEXICO CORRECTIONS DEPARTMENT
SCHEDULE OF CHANGES IN ASSETS AND LIABILITIES
AGENCY FUND
For the Fiscal Year Ending June 30, 2009

Balance as of
June 30, 2008

ASSETS
Cash
Due from Others
Total Assets

$

LIABILITIES
Due to Other State Agencies
Due to Private Prisons
Deposhs Held for Others
Total Liabilhies
NET ASSETS
Total Net Assets

1,231,406
354,823
1,586,229

Additions

$

27,647
4,142
1,554,440
1,586,229

$

$

Deletions

5,066,462
1,235,275
6,301,737

$ (5,131,365)
(354,823)
(5,486,188)

26,149
785,319
1,590,310
2,401,778

(27,647)
(4,142)
(1,554,440)
(1,586,229)

3,899,959

$ (3,899,959)

The accompanying notes are an integral part of the financial statements
- 86-

Balance as of
June 30, 2009

$

1,166,503
1,235,275
2,401,778

26,149
785,319
1,590,310
2,401,778

$

SINGLE AUDIT SECTION

NEW MEXICO CORRECTIONS DEPARTMENT
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Fiscal Year Ending June 30, 2009

Federal Grantor I Pass-Through Grantor I Program or Cluster Title

U.S. Department of Education
Direct Programs:
Youth Offenders
Pass-through programs from the New Mexico Higher Education
Department
Adult Basic Education

Federal
CFDA
Number

Pass-Through Entity
Identifying Number

84.331

V331 AOOOO26

84.002

71-9981

Federal
Expenditures

$

102,819

168,985

Total U.S. Department of Education programs

271,804

U.S. Department of Justice
Direct Programs:
Career Pathways Initiative
United States Marshal
Offender Workforce Development Specialist Training
Total Direct Programs

16.579
16.738
16.601

07.JAG·PPA 02·SWIFT·FY08

2007-DD-BX-0721

Pass·through programs from the State Department of Public
Safety
Residential Substance Abuse for State Prisoners
Bullet Proof Vest Program
Project Safe Neighborhood

16.593
16.607
16.550

05-RT-BX-040
1121-0235
2007-PG-BX-0082

Pass-through program from Region III Enforcement Task Force
Narcotics Task Force

16.004

442,276
15,605
5,791
463,672

07K95GJR7

71,372
19,937
5,462
2,291
99,062

Total pass-through programs
Total U.S. Department of Justice programs

562,734

Total Expenditures of Federal Awards

$

Note: The Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting. There were no
federal awards expended in the form of non·cash assistance during the year. There were no loans for loan guarantees
during the year.

- 87-

834,538

REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND
ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL
STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT
AUDITING STANDARDS

Mr. Joe R. Williams, Secretary, Corrections Department,
New Mexico Corrections Commission and
Mr. Hector H. Balderas
New Mexico State Auditor

We have audited the financial statements of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of New
Mexico Corrections Department (the Department) as of and for the year ended June 30,
2009. We also have audited the individual SHARE fund financial statements and all the
budgetary comparisons presented as supplementary infonnation in the combining and
individual fund financial statements and schedules as of and for the year ended June 30,
2008, and have issued our report thereon dated December 7, 2009. We conducted our
audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States.
Internal Control Over Financial Reporting

~

u
...J
...J

><

z

<
Q.,
~

~"
~

d......"
1::
:::

'"

U
+

"...'"
~

Vl

e:t:
UJ

Z

>-

UJ

:::E

'";::::
'"
~
0

::
.~

......
~

R.,

~

:st:
l5

E

...0

!i
~

c

Z

>.

"

E
®

"rr

U4

~

:l

.0

:<
0
0

'"
.~

:l

t/l

l'i
z
:::"
"
E"
"
~
:l

0
0

'"

E
0

u

~

0

A control deficiency exists when the design or operation of a control does not allow
management or employees, in the nonnal course of performing their assigned functions,
to prevent or detect misstatements on a timely basis. A significant deficiency is a
control deficiency, or combination of control deficiencies, that adversely affects the
Department's ability to initiate, authorize, record, process, or report financial data
reliably in accordance with generally accepted accounting principles such that there is
more than a remote likelihood that a misstatement of the Department's financial

:'l
1::

l::

~

Our consideration of internal control over financial reporting was for the limited
purpose described in the preceding paragraph and would not necessarily identify all
deficiencies in internal control over financial reporting that might be significant
deficiencies or material weaknesses. However, as discussed below, we identified certain
deficiencies in internal control over financial reporting that we consider to be significant
deficiencies.

::
"'l

0

E"

In planning and performing our audit, we considered the Department's internal control
over financial reporting as a basis for designing our auditing procedures for the purpose
of expressing our opinions on the financial statements, but not for the purpose of
expressing an opinion on the effectiveness of the Department's internal control over
financial reporting. Accordingly, we do not express an opinion on the effectiveness of
the Department's internal control over financial reporting.

.§

c

;>.
0

E

~

~

"f:'

'"

'D

'"

N

'"
'"
'"
u..
.,.,

~
0

0

<'l

'"~.

'"

~

0
'"
'"

""

~

..
-.:
..
~

:::;
~

{

J;
0

Q
'l:l

.

~

......

";;.
~

~
~

"

~
~

88

~
~
~

-.;

Mr. Joe R. Williams, Secretary, Corrections Department,
New Mexico Corrections Commission and
Mr. Hector H. Balderas
New Mexico State Auditor

Internal Control Over Financial Reporting - continued
statements that is more than inconsequential will not be prevented or detected by the Department's internal
control. We consider the deficiencies described in the accompanying schedule of findings and questioned costs
to be significant deficiencies in internal control over financial reporting. Significant deficiencies are described in
the accompanying schedule of findings and questioned costs as items 08-01 and 09-01.
A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more
than a remote likelihood that a material misstatement of the financial statements will not be prevented or
detected by the Department's internal control.
Our consideration of the internal control over financial reporting was for the limited purpose described in the
first paragraph of this section and would not necessarily identify all deficiencies in the internal control that might
be significant deficiencies and, accordingly, would not necessarily disclose all significant deficiencies that are also
considered to be material weaknesses. However, of the significant deficiencies described above, we consider
item 09-01 to be a material weakness.

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Department's financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on the
determination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of
our tests disclosed no instances of noncompliance or other matters that are required to be reported under
GovernmentAuditing Standards.
We noted certain matters that are required to be reported under GovernmentAuditing Standards January 2007
&vision, paragraphs 5.14 and 5.16, and Section 12-6-5 NMSA 1978, which are described in the accompanying
schedule of findings and responses as findings 07-02, 09-02, and 09-03.
The Department's responses to the findings identified in our audit are described in the accompanying schedule
of findings and questioned costs. We did not audit the Department's responses and, accordingly, we express no
opinion on them.
This report is intended solely for the information and use of management, others within the Department, the
State Auditor, the New Mexico Legislature, New Mexico Department of Finance and Administration and
applicable federal grantors, and is not intended to be and should not be used by anyone other than these
specified parties.

~{

+~~, f-Lc-

December 7, 2009

89

~

REPORT ON COMPLIANCE WITH
REQUIREMENTS APPLICABLE TO
EACH MAJOR PROGRAM AND ON

U
..J
..J

~

.,
~

<

Cl...

COMPLIANCE IN ACCORDANCE
WITH OMB CIRCULAR A-133

tq

>Z

INTERNAL CONTROL OVER

.~
::

~

"::;

~

t:

d
.....

~

.,"::

0

S

U

...<>...

+

Mr. Joe R. Williams, Secretary, Corrections Department,
New Mexico Corrections Commission and
Mr. Hector H. Balderas
New Mexico State Auditor

V)

CI!.
.Ll

Z

>-

.Ll

~

~

....,:~

...
\:

<s
t
U

Compliance
We have audited the compliance of State of New Mexico Corrections Department (the
Department) with the types of compliance requirements described in the U.S. Office of
Management and Budget (OMB) CircularA -133 Compliance Supplement that are applicable
to each of its major federal programs for the year ended June 30, 2009. The
Department's major federal programs are identified in the summary of auditor's results
section of the accompanying schedule of findings and questioned costs. Compliance
with the requirements of laws, regulations, contracts, and grants applicable to each of its
major federal programs is the responsibility of the Department's management. Our
responsibility is to express an opinion on the Department's compliance based on our
audit.
We conducted our audit of compliance in accordance with auditing standards generally
accepted in the United States of America; the standards applicable to financial audits
contained in Government Auditing Standards, issued by the Comptroller General of the
United States; and OMB Circular A-133, Audits ofStates, Local Governments, and Non-Profit
Organizations. Those standards and OMB Circular A-133 require that we plan and
perform the audit to obtain reasonable assurance about whether noncompliance with
the types of compliance requirements referred to above that could have a direct and
material effect on a major federal program occurred. An audit includes examining, on a
test basis, evidence about the Department's compliance with those requirements and
performing such other procedures as we considered necessary in the circumstances. We
believe that our audit provides a reasonable. basis for our opinion. Our audit does not
provide a legal determination of the Department's compliance with those requirements.

N
0

;:'
00

~

Z

.:d
..e
c

>.

~

@J

"0-

«l

.

~

"

~

:(
0
0
00

.~

'"~"

z

.

~

"~
"

~
0
0

'"

E

0

u

In our opinion, the Department complied, in all material respects, with the requirements
referred to above that are applicable to each of its major federal programs for the year
ended June 30, 2009. The results of our auditing procedures disclosed no instances of
noncompliance with those requirements.

E

8

:::
<J

C

><J

E

~~

"uc..
00

\0

'"
....
~
0
'"
'"
u,
N

0
e;N
00

....~
'"

~
0

'"
c..

t

~"
'<:

""!;

:ll

~

<:)

~

-:;"
~

..."
~

!;

,.l:
<;
~

90

-Ii"
S
~

...."

"

'<:

Mr. Joe R. Williams, Secretary, Corrections Department,
New Mexico Corrections Commission and
Mr. Hector H. Balderas
New Mexico State Auditor

Internal Control Over Compliance
The management of the Department is responsible for establishing and maintaining effective internal control
over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs.
In planning and performing our audit, we considered the Department's internal control over compliance with
the requirements that could have a direct and material effect on a major federal program in order to determine
our auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose of
expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express
an opinion on the effectiveness of the Department's internal control over compliance.
A control deficiency in the Department's internal control over compliance exists when the design or operation
of a control does not allow management or employees, in the normal course of performing their assigned
functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program on a
timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that
adversely affects the Department's ability to administer a federal program such that there is more than a remote
likelihood that noncompliance with a type of compliance requirement of a federal program that is more than
inconsequential will not be prevented or detected by the Department's internal control.
A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more
than a remote likelihood that material noncompliance with a type of compliance requirement of a federal
program will not be prevented or detected by the Department's internal control.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and would not necessarily identify all deficiencies in internal control that might be
significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over
compliance that we consider to be material weaknesses, as defined above.
This report is intended solely for the information and use of the Department, the Office of the State Auditor,
New Mexico Department of Finance and Administration and federal awarding agencies and is not intended to
be and should not be used by anyone other than these specified parties.

~{ +~~/L.LL
December 7, 2009

91

NEW MEXICO CORRECTIONS DEAPRTMENT
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
YEAR ENDED JUNE 3D, 2009

Findings for Fiscal Year 2008

Current Status
Repeated and Mod~ied

07-02

Procurement Violations

07-05

Inventory Control

Resolved

08-01

Inventory Control

Repeated and Modified

08-02

Joint Powers Agreement Violation

Resolved

- 92-

NEW MEXICO CORRECTIONS DEPARTMENT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDING JUNE 30, 2009
A.

SUMMARY OF AUDIT RESULTS

1.

The auditors' report expresses an unqualffied opinion on the basic financial statements of the State of New Mexico
Corrections Department (Department).

2.

Two signfficant deficiencies were disclosed during the audit of the financial statements and are reported in the
Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters
Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards. One
of these deficiencies was considered to be a material weakness. There were also three deficiencies that were
considered to be control deficiencies.

3.

No instances of noncompliance material to the financial statements of the Department were disclosed during the
audit.

4.

There were no signfficant deficiencies disclosed during the audit of the major federal award programs as reported
in the Independent Auditors' Report on Compliance With Requirements Applicable to Each Major Program and
Internal Control Over Compliance in Accordance with OMB Circular A-133.

5.

The auditors' report on compliance for the major federal award programs for the Department expresses an
unqualffied opinion.

6.

The program tested as a major:

Program Name

CFDANumber

Career Pathways Initiative

16.579

7.

The threshold for distinguishing Types Aand Bprograms was $300,000.

8.

The Department was determined to be a low-risk auditee.

B.

FINDINGS· FINANCIAL STATEMENT AUDIT

07-02

Procurement Violations - Repeated and Modified

Condition:
During audit fieldwork, the Department informed us of two procurement violations that occurred during the fiscal year
which resulted in services in the amount of approximately $37,000 being paid by Department without a valid contract.
Additionally, during cash disbursement test work, 1out of 25 cash disbursements tested did not follow the procurement
code. This disbursement was approximately $15,000.

Professional and non professional service contracts must comply with the New Mexico Procurement code (13-1-1 to 131-199) and 1.4.1.1 NMAC, 9/30/05 issued by the General Services Department and applicable to all executive branch
state agencies. Also, according to NMAC Section 1.4.1.51A, no fewer than three quotes shall be obtained for
purchases between $5,000 and $20,000.

- 93-

Circumstances required immediate payment for services to be rendered and employees were not property trained on the
procurement process.

Non-compliance with the New Mexico procurement code.
Recommendation:
We recommend the Department enforce the procurement code by sending electronic memorandums to department
heads to remind employees of the New Mexico Administrative Code.
Response:

As of August 4, 2009, the Cabinet Secretary sent a directive to all NMCD staff to ensure all staff process procurement
transactions in compliance with the New Mexico Procurement Code and New Mexico Administrative Code. It is the
Department's objective to ensure that procurement transactions are carried out in accordance w~h the New Mexico
Procurement Code and all other laws, rules and regulations pertaining to governmental procurement transactions.
OCcasionally, Department field staff who are inexperienced with the New Mexico Procurement Code or individuals that
have become lax in performing their duties, effect procurement transactions that are in violation of procurement laws,
rules or regulations. Central Office Procurement staff, who are knOWledgeable in the governmental procurement laws,
rules and regulations, prevent these transactions from occurring. However, there are occasions where the transactions
have been completed prior to Central OffICe Procurement staff reviewing the documentation; thus, resulting in
procurement code violations. The Department ensures that when violations occur, the staff members responsible for
the transactions are aclvised that they have violated the Procurement Code, which is a misdemeanor with possible
consequences. The circumstances are investigated and steps are taken to educate individuals on the procurement laws
and rules in order to prevent future occurrences. The Department will also inform the New Mexico State Purchasing
Agent of this finding in order to commence the process of reviewing and updating the New Mexico Administrative Code,
in order to bring the dollar thresholds and processing procedures in line with the current version of the New Mexico
Procurement Code which it mirrors.
08-01

Inventory Control- Repeated and Modified

Condition:
During year end inventory observation test work, we noted multiple instances where there was inadequate training or
supervision of employees performing test counts at the various locations. Additionally, we noted certain variances
identified during our inventory test counts. Outlined below are examples of this condition:
• At the Western New Mexico Correctional facility and the Roswell Corrections Center, we noted inventory
tags were not being used by warehouse and canteen personnel to document the inventory ~ems, quantity
of each item, initials of the counter, initials of the reviewer, and date.
• At the Roswell Corrections Center, 3 attempts for an inventory observation were necessary in order to
obtain reasonable assurance about the inventory value at year end. During the first attempt 9 out of 30
items counted contained variances. During the second attempt, 7 out of 24 items counted contained
variances. During the third and final attempt, 16 items were counted and no variances were noted.
• At the Roswell Corrections Center, there was not evidence of a review process of the inventory counts
before we performed our test counts during the first 2 vis~s. Their process does not include a counter and
a separate reviewer to ensure accuracy with the inventory counts.

- 94-

According to the State of New Mexico Model Accounting Practices (Volume 1, FIN 10.27-Inventory Control) specific
inventory count procedures must be implemented and adhered to when performing annual inventory counting
procedures.

Lack of adherence to inventory observation procedures.

The current inventory processes contained inefficiencies which caused the need for 3 separate observations to be
performed at year end.
Recommendation:
We recommend the Department implement training sessions during the year to properly train employees about
adequate processes and procedures to follow when performing an inventory observation.
Response:
The Department concurs with the recommendation and will implement intemal Departmental processes regarding
inventory so processes can be consistent and standardized throughout Department. As part of the training, staff will be
assigned to facilitate spot checks on inventory counts to compare with actual perpetual inventory to ensure
discrepancies do not occur.

09-01

Lack of SupPOrting Documentation for Contracts

Cond~ion:

During contract test work, we encountered 2 out of 8 contracts tested that did not contain adequate supporting
documentation for the disbursements made to the vendor. The details for these contracts are outlined below:
• The first contract, had achange order issued in which the cost of materials for the project increased by
$94,000. However, there was no supporting documentation for this increase in materials. In addition, this
contract had a $30,000 contingency that was paid without supporting documentation of what the
contingency was used for.
• The second contract had achange order issued in which the cost of materials for the project increased by
$50,000. However, there was no supporting documentation for this increase in materials. In add~ion, this
contract had a $50,000 contingency that was paid without supporting documentation of what the
contingency was used for.
Based on this information, we have identified approximately $224,000 in unsupported expend~res that could not be
substantiated.

Per the NMAC, Tale 1Chapter 4, Part 1, there are specifications outlined regarding the contract process. Supporting
documentation for all price changes should be maintained as adequate accounting records. Also, according to the New
Mexico State Auditor Rule, Section 2.2.2.10 Subsection K, good acco'unting practices should be followed, which
includes maintaining adequate accounting records for all transactions.

Lack of adherence to procurement process, procedures, and standard accounting practices.

- 95 -

Non-eompliance with the New Mexico procurement code and unsupported expenditures in the amount of approximately
$224,000.
Recommendation:
We recommend the Department enforce the procurement code by sending electronic memorandums to department
heads to remind employees of the New Mexico Administrative Code. We also recommend the Department implement a
more thorough review process of supporting documentation for contract payments before disbursing the money.
Response:

As of August 4, 2009, the Cabinet Secretary sent a directive to all NMCD staff to ensure all staff process procurement
transactions in compliance with the New Mexico Procurement Code and The New Mexico Administrative Code. The
Department recognizes the importance of complying with all Statutes, Rules, and regulations as they pertain to
procurements conducted using public funds. The Department's Procurement Section will ensure that all fiscal personnel
are educated with the most current and correct processes that need to be taken so all procurements will be supported
with thorough and transparent back-up documentation. The Department has already taken action by not allowing any
contingency funds to be encumbered under any circumstances, prior to the vendor prOViding very detailed data to
support change orders and/or price changes. The Department will also ensure that the Procurement and Accounts
Payable Sections re-evaluate their review process to warrant that transactions are scrutinized in a complete, thorough
manner prior to approval. In addition, the Procurement Section will stress to all field offices, the liability that the
Department is undertaking when supporting transaction documentation is omitted.
09-02

Operating Lease Schedule of Future Minimum Lease Payments

Condition:
During operating lease test work, we identnied 8out of 29 leases in which the future minimum lease payments were not
correctly calculated based on the original lease agreements and lease amendments. The total variance between the
original and corrected schedule of future minimum lease payments was approximately $63,000.

The New Mexico State Auditor Rule, Section 2.2.2.10 Subsection K, states that good accounting practices should be
followed, which includes maintaining adequate accounting records for all transactions. The operating lease schedules
maintained should agree to information from the original lease agreement.

lack of review of the lease amendments and original agreements to the schedule of future minimum lease payments.

The footnote disclosure for the future minimum lease payments could have been misstated.
Recommendation:
We recommend the Department implement a more thorough review process surrounding this schedule of future
minimum lease payments when compared to the lease amendments and original agreements.
Response:
The NMCD Probation and Parole Division will conduct a 100% audit of office leases to verify schedules of future
minimum lease payment are accurate. If discrepancies are found the necessary steps will be taken on each lease
schedule that requires changes.
- 96-

09-03

ACQuiring Capital Assets

Condnion:
During the capital asset observation, we noted that 3 out of 10capital assets tested did not have an asset identifICation
tag.

According the State of New Mexico's Manual of Model Accounting Practices, FIN6, Section 04, state agencies shall
mark or tag each capital asset at the time it is acquired with a unique number that identifies the agency and the specnic
asset.

Capital assets are being placed into service without proper asset identification tags.

The potential for misappropriation of capnal assets is increased.
Recommendation:
We recommend the Department properly place identification tags on each capital asset as soon as it is purchased and
place into service.
Response:
The Department concurs wnh the importance of placing identnication tags on all capnal assets. It is the Department's
practice to maintain strong internal controls over capnal assets; hence, we are in agreement that adequate tracking
mechanisms within the Department need to be strengthened and practiced to ensure accountability of all assets coming
into and leaving the agency's possession. The action to be taken by the Department is to stress and communicate to all
Divisions and Business Offices the importance to placing identnication tags on all capital assets as they are received
and put into service.

C.

FINDINGS - FEDERAL PROGRAMS

None

- 97-

NEW MEXICO CORRECTIONS DEPARTMENT
exit Conference
Year Ended June 30, 2009

AA exn conference was held on Friday, December 11, 2009 and attended by the following:
New Mexico Corrections Department Personnel:
Joe R. Williams, Secretary of Corrections
Jolene M. Gonzales, Deputy Secretary of Administration/Chief Financial Officer
Pat S. Lopez, Deputy Director, Administrative Services Division
Raphael Torres, Bureau Chief, Financial Management Bureau
Bryan M. Maestas, CGFM, Accounting Manager, Financial Management Bureau
Vicki Trujillo, Accountant, Financial Management Bureau
Angelica Tafoya, Accountant, Financial Management Bureau
Rita Chavez; Budget Analyst, Administrative Services Division
Elizabeth Valdez, Business Manager, Probation and Parole Division
Joni Brown, Warden, Roswell Correctional Center
Meyners +Company LLC Personnel:
Patrick Wilkins, CPA, Assurance Principal
Laura Beltran-Schmnz, CPA, CFE, Senior Accountant
Ryan Jones, Staff Accountant

- 98-