N.M. Stat. § 72-2-4
Payment of accounts.
All claims for services rendered, expenses incurred or materials or supplies
furnished under the direction of the state engineer and which are payable from the
funds appropriated for the prosecution of the work under his direction and supervision,
shall be approved by the state engineer and properly vouchered and filed with the
secretary of finance and administration, who shall, if he finds the same to have been
incurred in accordance with law, audit and allow such claims and issue his warrant on
the treasurer in payment thereof.