New Mexico Statutes 22-8-9. Budgets; minimum requirements
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A. An operating budget for a school district shall not be approved by the department if the educational plan does not provide for:
(1) a school year and school day that includes instructional hours and professional work hours as provided in Section 22-2-8.1 N.M. Stat. Ann.; and
(2) a pupil-teacher ratio or class or teaching load as provided in Section 22- 10A-20 NMSA 1978.
B. The department shall, by rule, establish the requirements for an instructional day, the standards for an instructional hour and the standards for a full-time teacher and for the equivalent thereof.