The secondary motor cortex (M2) plays an important role in the adaptive control of locomotor behaviors. However, it is unclear how M2 neurons encode the same type of locomotor control variables in different environmental contexts. Here we image the neuronal activity in M2 with a miniscope while mice are moving freely in each of three environments: a Y-maze, a running-wheel, and an open-field. These animals show distinct locomotor patterns in different environmental contexts. Surprisingly, a large population of M2 neurons are active before starting and after ceasing locomotion, while maintaining decreased neural activity during locomotion. Furthermore, the majority of these neurons are consistently engaged across various contexts, suggesting egocentric voluntary control functions. In contrast, the smaller populations of locomotion-activated M2 neurons are mostly context-specific, suggesting exocentric navigation functions. Thus, our results demonstrate that M2 neurons encode motor control variables for self-initiated locomotor behaviors in both context-dependent and context-independent manners.