New Mexico Statutes Chapter 6. Public Finances § 6-3B-6. Force majeure provision

A. Upon a showing by a prospective grantee that strict compliance with the Public Finance Accountability Act was impractical or impossible due to a flood, hurricane, tornado, earthquake, other declared natural disaster, armed conflict, terrorist attack, riot, pandemic, epidemic or other force majeure circumstance, the secretary of finance and administration, in consultation with the state auditor, may temporarily waive strict compliance with the requirements of that act.

B. Such a waiver shall only be granted upon a determination that adequate alternatives exist to protect against waste, fraud or abuse of public funds.

C. The determination that a waiver is warranted shall be documented in writing, specifying the reasons for the waiver and the alternative measures that will be implemented to ensure the protection of public funds.

D. The waiver shall be limited in duration and scope to address the specific circumstances necessitating the waiver and shall be subject to periodic review to assess the continued need for such waiver.

E. The secretary of finance and administration shall ensure that any waiver granted pursuant to this section is communicated to all relevant state agencies and grantees, along with guidance on the alternative measures to be followed during the waiver period.

F. The provisions of this section shall not be construed to permit any action that would otherwise violate state law or compromise the integrity of public finance management.