{"data":{"id":"us-nm/3-37-3","jurisdiction":"us-nm","citation":"3-37-3","heading":"Finance officer; duties; records open to inspection.","body":"A. The treasurer shall be the finance officer for the municipality unless another officer is directed by ordinance to be the finance officer. The finance officer shall:\n(1) receive all money belonging to the municipality;\n(2) keep his accounts and records in the manner prescribed by the governing body;\n(3) keep the money of the municipality separate from any other money in his possession;\n(4) expend the money only as directed by the governing body;\n(5) submit monthly, or oftener if required by the governing body, a report of the receipts and expenditures of the municipality; and\n(6) prepare annually, at the close of the fiscal year, a financial report showing the receipts, expenditures and balances for each fund. A copy of the financial report shall be filed in the office of the municipal clerk as a public document.\nB. The records of the finance officer shall be open to inspection by any citizen during the regular business hours of the municipality.","path":["Chapter 3 - Municipalities","ARTICLE 37 Municipal Finances"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18504/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"662c4eeb0b84d40e03f37b10a2423d94ce410fbff9269bf9c050bdbf70f192ff","source_id":"us-nm","stale":false,"prev":"us-nm/3-37-2","next":"us-nm/3-37-4"},"notice":"GroundRules: Original legal text. Not legal advice."}