New Mexico Regulations § 1.10.36.10 REPORTING REQUIREMENTS

A. Each county clerk shall file a report of expenditures with the secretary of state no later than 45 days after a statewide election for timely reimbursement and/or accounting. The report shall include an official form provided by the secretary of state as well as descriptions with a description detailed enough to directly associate the expense to the election with line-item reporting of expenditures incurred such that the secretary of state can reconcile each expense by counties during the election.

B. County clerks shall return any unused funds via physical check made out to the office of the secretary of state no later than 45 days after a statewide election.

C. If a county clerk does not file expenditure reports by the deadline established in Section A of 1.10.36.10 NMAC, the county shall be reimbursed after a report is filed and as funds become available for reimbursement.