The General Appropriation Act of 2026 establishes the budgetary framework for New Mexico state agencies for fiscal year 2027, detailing key definitions and procedures for appropriations from various sources, including the general fund and federal funds. The act emphasizes performance measures and accountability in the use of public funds, while also specifying that appropriated funds cannot be used for agency-issued credit card invoices, except for authorized uses. It mandates the state budget division to monitor agency revenues and adjust budgets if projections are not met, ensuring a structured and transparent approach to state funding.

The bill also outlines specific appropriations for various state departments and programs, focusing on enhancing services in areas such as healthcare, education, public safety, and environmental protection. Notable allocations include funding for early childhood education, developmental disabilities support, and public safety initiatives, with performance measures established to track effectiveness. Additionally, the bill includes provisions for unexpended balances to revert to their respective programs at the end of the fiscal year, ensuring continued support for essential services. Overall, the act aims to improve the quality of life for New Mexicans through targeted funding and accountability across multiple sectors.