The boards of county commissioners of their respective counties at their regular meeting in January in each year shall cause to be prepared a statement of the receipts and expenditures of such county during the year immediately preceding, setting forth the amount of money received from taxes, from licenses and all other sources; setting forth also the amount expended and the particular objects for which in each case every sum of money has been expended; and such statement signed by the chairman and county clerk shall be published.
NMS § 4-38-27