Before any vouchers or purchase orders are issued or contracts are entered into involving the expenditure of public funds by a state agency, the authority for the proposed expenditure shall be determined by the division and the state agency. After the authority for the expenditure is determined, the appropriate fund shall be shown by the division to be encumbered to the extent of the proposed expenditure. The division may request, and the state agency shall provide, such documentation and other information as the division deems necessary to justify the state agency's determination of authority. The division may disapprove the proposed expenditure if it determines that the justification is inadequate or is not substantiated by law. The division may perform, on a statistical or stratified basis, internal pre-audit and post-audit procedures to monitor and enforce compliance with the provisions of this section.
History: 1953 Comp., § 11-2-65, enacted by Laws 1957, ch. 252, § 3; 1977, ch. 247, § 115; 2003, ch. 273, § 3.
ANNOTATIONSCross references. — For provision that New Mexico beef council is not required to submit vouchers, purchase orders or contracts, see 77-2A-8 NMSA 1978.
The 2003 amendment, effective July 1, 2003, substituted "division and state agency" for "financial control division" in the section heading and also in the first sentence and added the last three sentences to the section.
Rule requiring approval of contracts officers. — The department of finance and administration's Rule 78-2 that contracts are not effective or binding until approved by the contracts officer derives its authority from Section 6-5-3 NMSA 1978. Joseph E. Montoya & Assocs. v. State, 1985-NMSC-074, 103 N.M. 224, 704 P.2d 1100.
Establishment of maximum wage not authorized. — This section authorizes the department of finance and administration to determine whether the payroll voucher is submitted in proper form and whether the employee actually performed the services stated therein, but does not authorize the department to establish a maximum wage or make a determination thereon. 1958 Op. Att'y Gen. No. 58-52.