N.M. Stat. § 59A-52-14.1
Firefighter training academy; use fee fund created.
The "training academy use fee fund" is created in the state treasury. All fees
received by the state fire marshal for use of the firefighter training academy and its
services shall be deposited into the fund; provided that no fee shall be charged the state
of New Mexico or any of its agencies, instrumentalities or political subdivisions; and
provided further that each contract for services in which a fee is collected shall be
entered into pursuant to a business plan that has been approved by the department of
finance and administration and reviewed by the legislative finance committee. Balances
in the fund shall be available for appropriation to the state fire marshal for paying the
operating and capital expenses of the firefighter training academy. Earnings of the fund
shall be credited to the fund, and the unexpended or unencumbered balance in the fund
shall not revert to any other fund.