New Mexico Code § 12-6-9

Public depositories
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The state auditor may:
A. require depositories of public money to furnish reconciliation sheets for the purpose of checking the deposits of public funds;
B. inspect the books and records of any depository concerning public funds; and
C. examine employees of a depository under oath concerning the correctness of the reconciliation or any entry upon the books or records of the depository relating to public funds.
History: 1953 Comp., § 4-31-9, enacted by Laws 1969, ch. 68, § 9.

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