N.M. Stat. § 59A-53-18
Fire protection grant fund; created; uses.
The "fire protection grant fund" is created in the state treasury. The fund shall
consist of transfers, distributions, appropriations, gifts, grants, donations and bequests
made to the fund. Income from the fund shall be credited to the fund, and money in the
fund shall not revert or be transferred to any other fund at the end of a fiscal year.
Money in the fund is appropriated to the fire protection grant council for the purposes of
making distributions approved by the council for the critical needs of municipal fire
departments and county fire districts. Expenditures from the fund shall be made on
warrant of the secretary of finance and administration pursuant to vouchers signed by
the marshal.