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  • This financial transparency website was mandated by New Mexico Statute 22-8-13.3 (2020).
  • The source of this data is the Operating Budget Management System (OBMS). Schools and districts submit financial data quarterly throughout the fiscal year. These revenue and expenditure amounts are reviewed and approved but are not audited. For audited financials, please refer to: NM Office of the State Auditor | Accountability, Transparency and Excellence (saonm.org).
  • Data for each school year will reflect the financials that have been submitted and approved to date. This may lag significantly behind the actual end of the most recent quarter. The school/fiscal years run from July to June.
  • The school and student information is provided by STARS: STARS – New Mexico Public Education Department (state.nm.us). The student counts are from the 40-day count for each school year. Student enrollment counts are not the same as the student membership counts used in funding formulas.
  • The data includes financials for State Districts, State and Local Charter Schools, and Regional Education Cooperatives (RECs).
  • School level financial data is only available for charter schools prior to the 2022-2023 fiscal year.
  • Data will be available starting with the 2020-2021 fiscal year.
Term Definition
Actual Expenditures Amounts spent in the fiscal year so far.
Actual Revenue Amounts received in the fiscal year so far.
Average Instructional Spending Per Student Total expenditures for the Instruction & Support objects in the Universal Chart of Accounts at the state/district/school level divided by the number of students at the state/district/school level based on the 40-day count for that school year. This does not include capital outlay or debt service funds. This average should be considered an estimate for comparison purposes and not an actual tally of the spending per student. Off-site students are not included in these calculations.
Average Spending per Student Total expenditures at the state/district/school level divided by the number of students at the state/district/school level based on the 40-day count for that school year. Does not include capital outlay and debt service funds. This average should be considered an estimate for comparison purposes and not an actual tally of the spending per student. Off-site students are not included in these calculations.
Budgeted Expenditures Amount of budgeted expenditures to be spent for the year.
Budgeted Revenue Amount of revenue budgeted to be received for the year. Does not include restricted or unrestricted cash balances.
District Schools Schools in the school districts – excludes charter schools.
District Size Size of the school district measured by district student count – Under 200 is extra-small, under 4000 is small, under 10,000 is medium, under 50,000 is large, 50,000 or more is extra-large.
District Students Number of students for the school district in the certified 40 day count for the fiscal year – excludes charter schools.
Fiscal Year The fiscal year runs from July to June.
Function One segment of the uniform chart of accounts (UCOA) – indicates the function against which the actual revenue or expenditure was applied. The top-level rollup will be shown on the charts – detail can be found by drilling down into the specific function name.
Fund One segment of the uniform chart of accounts (UCOA) – indicates the fund against which the actual revenue or expenditure was applied. The top-level rollup will be shown on the charts – detail can be found by drilling down into the specific fund name.
Grade Range The range of grades taught at a school – for example, KN06 would indicate Kindergarten through 6th grade.
Job One segment of the uniform chart of accounts (UCOA) – indicates the job category against which the actual revenue or expenditure was applied. The top-level rollup will be shown on the charts – detail can be found by drilling down into the specific job class name. Not all amounts apply to a job class. This is reserved for amounts like salary or other compensation that are related directly to an employee.
Local Charter Schools Schools chartered at the school district level.
Object One segment of the uniform chart of accounts (UCOA) – indicates the objective against which the actual revenue or expenditure was applied. The top level rollup will be shown on the charts – detail can be found by drilling down into the specific object name.
Offsite District students that are not attending a district school – may include hospitalized or homebound students, Headstart or other preschool programs, or detained students.
Program One segment of the uniform chart of accounts (UCOA). Indicates the program against which the actual revenue or expenditure was applied. Programs are only applied to the Instructional object category and a selection of the Support Services object categories.
REC Regional Education Cooperative – organizations that support school districts and charters schools by providing economies of scale by sharing costs. (https://www.nmreca.org/)
School Level The highest level taught at a school – for example, high school, middle school, elementary school.
School Size Size of the school measured by the certified 40-day student count for the school. For High Schools – Under 400 is small, under 1,000 is medium, 1,000 or more is large. For all other schools – Under 200 is small, under 700 is medium, 700 or more is large.
State Charter Schools Schools chartered at the state level.
State Districts New Mexico school districts.
Students Number of students enrolled at a location, in a district, or statewide. Based on the certified 40-day count for that fiscal year. Enrollment is different from membership – membership determines funding and does not include all of the student groups that enrollment includes.