2019 New Mexico Statutes
Chapter 6 - Public Finances
Article 5 - Financial Control
Section 6-5-8 - Vouchers.

All claims for payment of public money shall be made upon a public voucher. All public vouchers shall be in the form and contain the information required by the division. All purchase vouchers for goods and services, other than personnel, shall be accompanied by supporting invoices and documentation required by the division. Vouchers for the reimbursement of public officers and employees shall have receipts attached for all money claimed, except that travel advance or reimbursement vouchers for claims of mileage and per diem at standard rates need not be accompanied by receipts. All vouchers shall be certified as true and correct by the officer or employee designated to approve payments of claims against state agencies and local public bodies, including public schools. The division may require that payroll, travel advance, reimbursement, refund or other vouchers be sworn to by the certifying officer or payee. Certification may be in writing or by electronic media.

History: 1953 Comp., § 11-2-70, enacted by Laws 1963, ch. 47, § 1; 1967, ch. 92, § 1; 1977, ch. 247, § 120; 1984, ch. 29, § 1; 2003, ch. 273, § 5.

Cross references. — For per diem and mileage rates, see 10-8-4 NMSA 1978.

For restrictions on advances to public officers or employees, see 10-8-5 NMSA 1978.

The 2003 amendment, effective July 1, 2003, substituted "All claims" for "Every claim" at the beginning, substituted "division" for "secretary of finance and administration" in the second and sixth sentences, substituted "personnel" for "personal" following "services, other than", inserted "and documentation required by the division" following "by supporting invoices", and added the last sentence.

Department may establish rules and regulations. — Within its broad powers to make certain that state moneys are spent for authorized purposes, the department of finance and administration may establish such rules and regulations as may be necessary to accomplish this purpose. 1961 Op. Att'y Gen. No. 61-09.

Lease of office space is not rendering of service. — The leasing of office space to state agencies does not constitute the rendering of a service within the meaning of this section. 1965 Op. Att'y Gen. No. 65-117.

Presentation of warrants within reasonable time. — The director (secretary) of the department of finance and administration may lawfully provide by regulation that all agreements on behalf of the state for purchases to be made or for services to be rendered shall be subject to the condition that any warrant issued in payment of the claim must be presented within a reasonable period prescribed; that all vouchers submitted as the basis for claim against public funds shall contain such stipulation; and that all warrants to be issued on the basis of such vouchers shall contain the same stipulation. 1958 Op. Att'y Gen. No. 58-05.

Sworn statement requirement superseded in practice. — So long as county warrants are issued in accordance with this section, county officers are in compliance with the law. The requirement of Section 4-45-1 NMSA 1978 (now repealed) that county officials take a signed sworn statement from the payee before a warrant may be issued has, in practice, been superseded. 1980 Op. Att'y Gen. No. 80-01.