N.M. Code R. § 6.21.2.3 – Statutory Authority

A. New Mexico State Constitution, Article XII, Section 6, and the Public School Code, Section 22-1- 1, et seq., set forth the responsibilities, powers, and duties of the public education department pertaining to the control, management and direction, including financial direction, distribution of school funds, and financial accounting of all public schools, pursuant to authority and powers provided by law.
B. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, issued under the authority of 31 United States Code (U.S.C.) Sections 503, 1111, and 7501 et. seq. and Executive Orders 8248 and 11541. OMB Circular A-133 was issued pursuant to the Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156. It sets forth standards for obtaining consistency and uniformity among federal agencies for the audits of states, local governments, and non-profit organizations expending federal awards.
C. 20 U.S.C. Section 1231 b-2 (a) provides for any applicant or recipient aggrieved by the final action of the department may, within 30 days of such action by the department, request a hearing alleging a violation of state or federal law, rules, regulations, or guidelines governing the applicable program in:
(1) disapproving or failing to approve its application or program in whole or in part;
(2) failing to provide funds in amounts in accord with the requirements of law and regulation;
(3) ordering, in accordance with a final state audit resolution determination, the repayment of misspent or misapplied federal funds; or
(4) terminating further assistance for an approved program.
[01-15-99; 6.21.2.3 NMAC - Rn, 6 NMAC 2.3.1.3, 05-31-01; A, 11-13-09]