N.M. Stat. § 22-15-14
Reports; budgets.
A. Annually, the department of education [public education department] shall submit
a budget for the ensuing fiscal year to the department of finance and administration
showing the expenditures for instructional material to be paid out of the instructional
material fund, including reasonable transportation charges and emergency expenses.
B. Upon request, the department of education [public education department] shall
make reports to the state board [department] concerning the administration and
execution of the Instructional Material Law [22-15-1 to 22-15-14 NMSA 1978].