N.M. Admin. Code § 19.25.13.26
Annually, the water master shall submit a report including a record of total diversions and deliveries of direct flow water and storage water, as applicable, a statement of expenditures, a list of infrastructure and metering improvements needed or performed, problems encountered, and any other pertinent issues or aspects of administration. The report shall also address the amount of water needed to supply the requirements of the water master district, the amount available, the works which are without their proper supply, the supply required during the period preceding the water master's next regular report and such other information as the state engineer may require. The report shall be submitted to the state engineer and be publicly available for inspection and copying, at the requestor's expense.
N.M. Admin. Code § 19.25.13.26