New-Mexico-Revenue-Expenditure-Study
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New-Mexico-Revenue-Expenditure-Study
Ậ ARROWHEAD CENTER’State of New Mexico County-Level Revenue & Expenditure Analysis 2015-2019Arrowhead CenterNew Mexico state UniversityLas Cruces, NM New-Mexico-Revenue-Expenditure-Study 88003arrowheadcenter.nmsu.eduARROWHEAD CENTER”State of New Mexico County-Level Revenue & Expenditure Analysis, 2015-201944197Prepared byDr. Kramer Winingham, Arrowhead Center &KW ConsultingSponsored by Eddy County New MexicoArrowhead CornerNow Mexico Sialo UniversityLIS Cruces, NM 88003Please send New-Mexico-Revenue-Expenditure-Studycomments or questions to) kramer.'- nntsu.eduThis page IS left blank intentionallyExecutive SummaryThis report is an analysis of the State of New MexiNew-Mexico-Revenue-Expenditure-Study
co's county-level revenues and expenditures over the last five years of available data, 2015-2019. The analysis estimates the amount of revenue contriẬ ARROWHEAD CENTER’State of New Mexico County-Level Revenue & Expenditure Analysis 2015-2019Arrowhead CenterNew Mexico state UniversityLas Cruces, NM New-Mexico-Revenue-Expenditure-Studyts are typically allocated to departments and branches which then allocate to counties through various mechanisms and sub-departments. New Mexico also has a diverse mix of taxes and revenues. County-level revenue and expenditure data is not readily available. In this study, revenue sources and expen New-Mexico-Revenue-Expenditure-Studyditures were investigated individually and allocated to counties through various methods and approaches. Tile methods of analysis for each category arNew-Mexico-Revenue-Expenditure-Study
e described in detail in the Methodology section of this report.For the revenue analysis, we considered revenues from Gross Receipts Tax (includingComẬ ARROWHEAD CENTER’State of New Mexico County-Level Revenue & Expenditure Analysis 2015-2019Arrowhead CenterNew Mexico state UniversityLas Cruces, NM New-Mexico-Revenue-Expenditure-Study Land Revenue returned toNew Mexico, and Oil & Gas Severance Taxes including School Tax, Severance Tax, Conservation Tax, and Production Tax.For the expenditure analysis, we primarily studied the annual House Bill 2 (HB2) from the 2014-2018 legislative sessions which set the budgets for fiscal years New-Mexico-Revenue-Expenditure-Study 2015-2019, the New Mexico Department of Finance & Administration General Fund Year to Date Revenue Accruals, and the New Mexico Comprehensive AnnualNew-Mexico-Revenue-Expenditure-Study
Financial Reports (CAFR) over the same period1 Each major fund was analyzed individually as the county-level allocations vary by fund, as do the deparẬ ARROWHEAD CENTER’State of New Mexico County-Level Revenue & Expenditure Analysis 2015-2019Arrowhead CenterNew Mexico state UniversityLas Cruces, NM New-Mexico-Revenue-Expenditure-Studyfunds investigated were1 (New Mexico Legislature, 2020), (New Mexico Department of Finance & Adininstration. 2020) & (New Mexico Department of Finance & Administration, 2019)Legislative; Judicial; General Control; Commerce & Industry; Agriculture, Energy, & Natural Resources; Health, Hospitals, & Hu New-Mexico-Revenue-Expenditure-Studyman Services; Public Safety; Transportation; and Education, following the grouping methods of the annual HB2.The analysis was used to estimate each coNew-Mexico-Revenue-Expenditure-Study
unty's contribution to the state budget and expenditures from the state budget. Table 1 shows the top five net contributing counties during the periodẬ ARROWHEAD CENTER’State of New Mexico County-Level Revenue & Expenditure Analysis 2015-2019Arrowhead CenterNew Mexico state UniversityLas Cruces, NM Ậ ARROWHEAD CENTER’State of New Mexico County-Level Revenue & Expenditure Analysis 2015-2019Arrowhead CenterNew Mexico state UniversityLas Cruces, NMGọi ngay
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