N.M. Stat. § 3-37-5
Warrants; execution; registration.
A. No payment of funds shall be made except upon a warrant of the municipality. A
warrant shall be signed by the mayor or his authorized representative, and
countersigned by the municipal treasurer or as prescribed by the Uniform Facsimile
Signature of Public Officials Act [6-9-1 to 6-9-6 NMSA 1978]. A warrant shall state the:
(1)
account or account number to which the warrant is chargeable; and
(2)
name of the person to whom the warrant is payable.
B. The finance officer shall keep a record of all warrants issued. The record shall
show the:
(1)
number of the warrant;
(2)
date it was issued;
(3)
amount of the warrant;
(4)
account to which the warrant is chargeable; and
(5)
name of the person to whom the warrant was issued.