NM Stat § 73-20-41 (2021)
2021 New Mexico Statutes|Chapter 73 - Special Districts|Article 20 - Soil and Water and Watershed Conservation Districts|Section 73-20-41 - Powers and duties of supervisors.

A. Supervisors may employ a secretary and other agents, employees and technical or professional experts as they require and may determine qualifications, compensation and duties applicable to any agent, employee or expert engaged. B. Supervisors shall require and provide for the execution of a corporate surety bond in suitable penal sum for and to cover any person entrusted with the care or disposition of district funds or property. C. Supervisors may delegate their powers to one or more supervisors or to one or more district employees, agents or experts. D. Supervisors shall call upon the county clerk of a county within which all or a part of the district lands are located for advice and assistance with conduct of elections and referenda. E. Supervisors may call upon the district attorney of the judicial district within which all or a part of the district lands may be situate for legal services required by the district. Supervisors may invite the legislative body of any municipality or county within, near or comprising a part of the district to designate a representative to advise and consult with the supervisors on matters affecting property, water distribution or other matters of interest to the municipality or county. F. Supervisors are authorized to adopt and publish rules necessary for the proper execution of district duties and activities. The supervisors shall: (1) keep a full and accurate record of all district proceedings and of all resolutions, rules and orders issued or adopted; (2) provide for and submit to an annual financial audit pursuant to the Audit Act [12-6-1 to 12-6-14 NMSA 1978] if the district's annual revenue is five hundred thousand dollars ($500,000) or more; (3) provide for a financial report, according to rules for financial reporting that are established by the state auditor, in lieu of the requirement to submit to an annual financial audit pursuant to the Audit Act if the district's annual revenue is less than five hundred thousand dollars ($500,000); (4) furnish to the commission a complete report of district proceedings and activities during each fiscal year, including a financial report; (5) furnish or make available to the commission, upon request, district files and copies of rules, orders, contracts, forms and other documents adopted or employed in conducting district activities; and (6) call and give due notice of at least one regular meeting of the supervisors each month of the calendar year, unless otherwise approved by the commission. G. Supervisors and district employees are public employees for the purposes of the Tort Claims Act [41-4-1 to 41-4-27 NMSA 1978] and shall be provided all insurance and self-insurance coverage provided by the risk management division of the general services department. History: 1953 Comp., § 45-5-56, enacted by Laws 1965, ch. 137, § 15; 1977, ch. 254, § 70; 1981, ch. 337, § 2; 1997, ch. 137, § 9; 2003, ch. 88, § 14; 2009, ch. 204, § 1. ANNOTATIONSThe 2009 amendment, effective June 19, 2009, in Paragraph (2) of Subsection F, after "provide for", deleted "and submit to an annual audit of district accounts and receipts and disbursements, in the event district receipts total more than five thousand dollars ($5,000) annually" and added the remainder of the sentence; and added Paragraph (3) of Subsection F. The 2003 amendment, effective June 20, 2003, deleted "district" from the section heading; deleted "District" preceding "Supervisor" throughout the section; rewrote former Subsection A to create present Subsections A, B and C; added present Subsection D and redesignated former Subsections B and C as present Subsections E and F; and added present Subsection G. The 1997 amendment, effective July 1, 1997, in Subsection C, substituted "department" for "division" in Paragraphs (3) and (4) and "December 15" for "November 1" in Paragraph (5). State auditor and conservation district supervisors have statutory duty to audit district. — Both the state auditor and the soil and water conservation district supervisors have an express statutory duty to have district financial affairs audited; the primary responsibility for having the audits performed should be borne by the district supervisors, but the ultimate responsibility lies with the state auditor, who is responsible for ensuring that every agency's financial records are examined and audited. 1980 Op. Att'y Gen. No. 80-19. Am. Jur. 2d, A.L.R. and C.J.S. references. — 94 C.J.S. Waters § 320.