N.M. Stat. § 4-44-30
Current through 2024, ch. 69
The county treasurer shall issue proper receipts for all monies paid over to him under the requirements of this act, and shall keep an accurate account thereof in proper books of entry to be kept in his office. The official accounts of all county officers shall be subject to inspection and audit, and shall be inspected and audited, by the officer authorized by law to audit the accounts of such officer.
NMS § 4-44-30