It shall be unlawful for the state treasurer to disburse or pay out any funds in his hands, the proceeds of any regular or special tax or any moneys that may come to his hands as treasurer of the state of New Mexico, except on warrant of the secretary of finance and administration; provided, that in the case of the payments of maturing interest coupons on the bonded debt of the state and in the case of the payment of retiring bonds of this state - either at the maturing of the optional period of the maturity thereof, wherein the law authorizing the issue of such bonds and coupons specifically designates a place of payment other than the office of the state treasurer - the said treasurer may remit such moneys as are necessary, to the places of payment so designated, to take up and pay such state obligations; and immediately upon receipt of such coupons and bonds so paid, he shall present same to the secretary properly cancelled and itemized, and when so presented to the secretary it shall be the duty of that official to issue his warrant chargeable against the proper funds, for the payment so made; provided further, that this article shall not affect or apply to cash appropriations made by the United States government to state institutions, over which the state has no jurisdiction as to expenditure and wherein such appropriations are remitted to the state treasurer, and by him immediately transferred to the treasurers of such institutions.
History: Laws 1909, ch. 40, § 1; Code 1915, § 5329; C.S. 1929, § 134-408; 1941 Comp., § 3-210; 1953 Comp., § 4-4-9; Laws 1957, ch. 252, § 13; 1977, ch. 247, § 14.
ANNOTATIONSCross references. — For payments and disbursement of public funds, see 6-10-46 NMSA 1978.
Generally. — Comp. Laws 1897, § 2597 was a general limitation upon the authority of the auditor, under which he could audit only such accounts as had been expressly allowed by acts passed, and he was required to report claims not so allowed to the next legislative assembly for its action thereon. Garcia v. Territory ex. rel. Bursum, 1900-NMSC-006, 10 N.M. 43, 61 P. 207.
Construction. — When Laws 1957, chs. 248 and 252, were construed by the rule of "pari materia" the supreme court found the duties of the auditor substantially the same as previously performed by him, except preaudit duties and the duty of issuing warrants, which duties had been transferred to the director of the department of finance and administration (now secretary of finance and administration) by the 1957 act. Torres v. Grant, 1957-NMSC-061, 63 N.M. 106, 314 P.2d 712.
Constitutionality. — Laws 1957, ch. 252, providing warrants on state funds may be drawn only by director of department of finance and administration (now secretary of finance and administration), was not unconstitutional on theory that it removed from the state auditor, a constitutional officer, substantially all the powers and duties of that office. Torres v. Grant, 1957-NMSC-061, 63 N.M. 106, 314 P.2d 712.
Effect of approval of warrant. — The warrant of the superintendent of insurance on the insurance fund, approved by the auditor (now secretary of finance and administration), was not the warrant of the auditor (now secretary). State ex rel. Chavez v. Sargent, 1914-NMSC-018, 18 N.M. 627, 139 P. 144.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 81A C.J.S. States § 226.