The expenditure analysis primarily relied on the annual House Bill 2 (HB2) from the 2014-2021 legislative sessions which set the budgets for fiscal years 2015-2022, and Annual Financial Reports over the same period.3 Each major fund was analyzed individually as the county-level allocations vary by fund, as do the departments and branches supported by those funds. The major categories/funds investigated were Legislative; Judicial; General Control; Commerce & Industry; Agriculture, Energy, & Natural Resources; Health, Hospitals, & Human Services; Public Safety; Transportation; and Education, following the grouping methods of the annual HB2.

The analysis was used to estimate each county’s contribution to the state budget and expenditures from the state budget. Table 1 shows the top five net contributing counties during the period 2015-2022. Figure 1 shows a map with findings for each county. Details for each of New Mexico’s 33 counties is available in the Findings and Appendix-Tables sections.