HOUSE BILL 49
47th legislature - STATE OF NEW MEXICO - first session, 2005
INTRODUCED BY
Luciano "Lucky" Varela
FOR THE LEGISLATIVE FINANCE COMMITTEE
AN ACT
RELATING TO GOVERNMENT ACCOUNTABILITY; CREATING THE STATE COMPTROLLER AND OFFICE OF THE STATE COMPTROLLER; PROVIDING POWERS AND DUTIES; PROVIDING THE LEGISLATIVE FINANCE COMMITTEE WITH THE DUTY TO CONDUCT PERFORMANCE AUDITS; PROVIDING PENALTIES; MAKING AN APPROPRIATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. [NEW MATERIAL] STATE COMPTROLLER--OFFICE--CREATED--PERSONNEL.--
A. The "office of the state comptroller" is created as an adjunct agency as provided in the Executive Reorganization Act. The office shall be headed by the "state comptroller", who shall be appointed by the governor with the advice and consent of the senate. The office is administratively attached to the department of finance and administration.
B. The state comptroller shall be a certified public accountant with audit and government experience and shall be appointed solely on the basis of ability to perform the duties of the office of the state comptroller. The state comptroller shall serve for six years and may be reappointed for succeeding six-year terms. The state comptroller shall be removed only for cause.
C. Within available appropriations, the state comptroller may employ such professional and clerical assistants as deemed necessary.
D. A state agency shall provide its complete cooperation to the state comptroller in the conduct of a performance audit. The state comptroller shall have access to and authority to examine books, accounts, reports, vouchers, correspondence files and other records, bank accounts, criminal history record information, money and other property of a state agency or such property of a contractor relating to a contract with a state agency. It is the duty of an officer or employee of a state agency having such records under the officer's or employee's control to permit access to and examination of the records on the request of the state comptroller.
E. Final audits and reports of the state comptroller are public documents. The state comptroller may restrict access to working papers in order to maintain confidentiality of personal data and other information provided by agency personnel.
Section 2. [NEW MATERIAL] STATE COMPTROLLER--DUTIES.--The state comptroller shall:
A. have general oversight authority over the executive branch's implementation of the Accountability in Government Act;
B. oversee the statutory oversight duties of the state budget division, the financial control division, the local government division, the office of educational accountability and the management and contracts review division of the department of finance and administration; the state personnel office; the public education department; the general services department; and the commission on higher education to ensure compliance with statutory requirements and performance of statutory duties;
C. conduct periodic reviews and recommend revisions of policies, procedures and resources necessary to assure statutory compliance of the agencies listed in Subsection B of this section;
D. work closely with the state auditor's office on annual and special audits of state agencies;
E. as requested by interim legislative committees, gather state agency information and analyze and validate the information; provided, however, that this duty shall not affect the duty of a state agency to otherwise provide information in a timely manner upon request of an interim legislative committee;
F. pursuant to the Accountability in Government Act, conduct such performance audits as are necessary to ensure compliance with that act;
G. perform other duties as may be assigned by the governor;
H. assist state agencies in resolving audit findings and reviewing performance measures;
I. contract for special audits and investigations as are necessary; and
J. promulgate rules as are necessary to carry out the duties of the office of the state comptroller.
Section 3. [NEW MATERIAL] STATE COMPTROLLER--COOPERATION OF STATE AGENCIES.--Inspectors general and internal auditors of state agencies shall report to the state comptroller periodically and as requested. Inspectors general, internal auditors and the New Mexico state police division of the department of public safety shall conduct such audits and special investigations as are requested by the state comptroller.
Section 4. Section 2-5-4 NMSA 1978 (being Laws 1967, Chapter 267, Section 1) is amended to read:
"2-5-4. LEGISLATIVE FINANCE COMMITTEE--ADDITIONAL DUTIES.--
A. The legislative finance committee, in addition to all other duties prescribed by law, shall:
(1) annually review budgets and appropriations requests; [and]
(2) review the operation and management of selected state agencies, departments and institutions; [and shall]
(3) conduct performance audits pursuant to the Accountability in Government Act; and
(4) make recommendations with respect [thereto] to the legislature.
B. To carry out the purposes of this section, the legislative finance committee shall establish a budget analysis division staffed with persons knowledgeable and proficient in budget analysis and budget preparation.
C. Each state agency, department and institution shall furnish to the legislative finance committee a copy of its appropriation request made to the department of finance and administration at the same time [such] the request is made [to such department]. Each state agency, department or institution shall also furnish to the legislative finance committee and its staff any other supporting information or data deemed necessary to carry out the purposes of this section.
D. The legislative finance committee or, when it deems necessary, its staff may hold such hearings and require such testimony from officers and employees of each state agency, department or institution as is necessary to carry out the purposes of this section.
E. Not later than the first week of any regular legislative session, the legislative finance committee shall furnish a document containing its budget recommendations to each member of the senate finance committee, the house appropriations and finance committee and to those other members of the legislature [which] who may request it. A copy shall also be furnished to the governor and to the department of finance and administration.
F. An agency shall offer its complete cooperation to the legislative finance committee in the conduct of a performance audit. The legislative finance committee shall have access to and authority to examine books, accounts, reports, vouchers, correspondence files and other records, bank accounts, criminal history record information, money and other property of an agency or such property of a contractor relating to a contract with an agency. It is the duty of an officer or employee of an agency having such records under the officer's or employee's control to permit access to and examination of the records on the request of the legislative finance committee.
G. Final audits and reports of the legislative finance committee are public documents. The legislative finance committee may restrict public access to working papers in order to maintain confidentiality of personal and other information provided by state agencies."
Section 5. Section 6-3A-1 NMSA 1978 (being Laws 1999, Chapter 5, Section 1 and Laws 1999, Chapter 15, Section 1) is amended to read:
"6-3A-1. SHORT TITLE.--[Sections 1 through 8 of this act] Chapter 6, Article 3A NMSA 1978 may be cited as the "Accountability in Government Act"."
Section 6. Section 6-3A-3 NMSA 1978 (being Laws 1999, Chapter 5, Section 3 and Laws 1999, Chapter 15, Section 3, as amended) is amended to read:
"6-3A-3. DEFINITIONS.--As used in the Accountability in Government Act:
A. "agency" means a branch, department, institution, board, bureau, commission, district or committee of the state;
B. "approved program" means a program included in an approved list of programs issued by the division pursuant to Section 6-3A-4 NMSA 1978;
C. "baseline data" means the current level of a program's performance measures established pursuant to guidelines established by the division in consultation with the committee;
D. "committee" means the legislative finance committee or a designated member of its staff;
E. "division" means the state budget division of the department of finance and administration;
F. "outcome" means the measurement of the actual impact or public benefit of a program;
G. "output" means the measure of the volume of work completed or the level of actual services or products delivered by a program;
H. "performance-based program budget" means a budget that identifies a total allowed expenditure for a program and includes performance measures, performance standards and program evaluations;
I. "performance measure" means a quantitative or qualitative indicator used to assess the output or outcome of an approved program;
J. "performance target" means the expected level of performance of a program's performance measures; and
K. "program" means a set of activities undertaken in accordance with a plan of action organized to realize identifiable goals and objectives based on legislative authorization."
Section 7. APPROPRIATION.--Seven hundred fifty thousand dollars ($750,000) is appropriated from the general fund to the office of the state comptroller in the department of finance and administration for expenditure in fiscal year 2006 to carry out the provisions of this act. Any unexpended or unencumbered balance remaining at the end of fiscal year 2006 shall revert to the general fund.
- 8 -