N.M. Stat. § 6-15-2
It is the duty of the local government division of the department of finance and administration or the public education department, upon the receipt of the notice mentioned in Section 6-15-1 NMSA 1978, to furnish the governing authorities with all necessary information with reference to the valuation, present outstanding bonded indebtedness, limitations as to tax rates and debt contracting power and other information as may be useful to the governing authorities and to the voters of the county, municipality or school district in the consideration of any proposal to issue bonds. Upon the adoption of a bond issue as provided by law by a county, municipality or school district, the governing authorities shall prepare a true and complete transcript of proceedings and three exact copies of the transcript of the proceedings had in connection with the bond issue. One copy of the transcript of the proceedings shall be immediately filed with the local government division or the department, one kept by the governing authorities and one copy to be furnished to the officer approving the bond issue as to its legality as provided by law.
NMS § 6-15-2