N.M. Stat. § 59A-53-11
Vouchers.
A. Amounts so distributed from the fire protection fund to a municipality or to any
county fire district shall be expended under the direction of the chief of the fire
department of the municipality or county fire district, upon duly executed vouchers
approved as required by law.
B. In no event is any amount to be expended for any purpose that does not relate
directly to the permitted purposes specifically stated in Sections 59A-53-8 and 59A-53-9
NMSA 1978.