N.M. Stat. § 4-45-3
Current through 2024, ch. 69
No account shall be approved by the board of county commissioners unless the same shall be made out in separate items, and the nature of each item stated, and where no fees are allowed by law, the time actually and necessarily devoted to the performance of any services, charged in such account so made out shall be verified by affidavit: provided, that nothing in this section shall prevent any board from disapproving any account in whole or in part when so rendered and verified, nor from requiring any other or further evidence of the truth and propriety thereof as they may think proper.
NMS § 4-45-3