N.M. Stat. § 4-50-7
[Report to county commissioners.]
Between the 15th day of December of each year and the succeeding first day of
January each county flood commissioner shall make full and detailed report to the
county commissioners of their respective counties, giving a detailed description of all
work constructed, built or maintained by them during the current year, together with a
full and true account of all expenditures made by such county flood commissioner. A
copy of the report by this act [4-50-1 to 4-50-9 NMSA 1978] required shall be filed in the
office of the state engineer.