New Mexico Statutes Chapter 73. Special Districts § 73-8-31. Warrants; restrictions on issuance and payment; register

With the exceptions hereinbefore specified no claims or accounts shall be paid by the district treasurer until the same shall have been approved and allowed by the board of directors of the district, and only upon warrants signed by the president and countersigned by the secretary, which warrants shall show the date when authorized by said board and the purpose for which drawn. No warrant shall be issued or obligation incurred unless the district treasurer has in his hands sufficient funds to pay any such warrant when presented for payment, or unless provision has been made so that such district treasurer will have in his hands funds with which to meet the payment of any such warrant when presented. All claims and accounts against the district shall be verified, and the secretary of the district is hereby authorized and empowered to administer oaths to parties desiring to verify claims or accounts against the district.

The district treasurer shall keep a register in which he shall enter each warrant presented for payment, showing the date and amount of such warrant, to whom payable, the date of presentation for payment and the date of payment; and all warrants shall be paid in the order of their presentation for payment to the district treasurer.