N.M. Stat. § 6-4-26
The "governor's contingency fund" is created in the state treasury. The governor's office shall administer the fund, and money in the fund shall be expended by the governor's office to pay for expenses directly connected with obligations of the elected office of governor. Expenditures from the fund shall be by warrant of the secretary of finance and administration upon vouchers signed by the governor or the governor's authorized representative. Any unexpended or unencumbered balance remaining at the end of a fiscal year shall revert to the general fund. Money in the fund shall not be used to pay or supplement the salary of the governor or any state employee or as perquisites or allowances for state employees. The fund is subject to the provisions of the Audit Act [12-6-1 to 12-6-14 NMSA 1978], the Procurement Code [13-1-28 to 13-1-199 NMSA 1978], the Inspection of Public Records Act [Chapter 14, Article 2 NMSA 1978] and all other applicable laws and rules. The governor shall provide monthly reports to the department of finance and administration and the legislative finance committee about expenditures from the fund, including an itemized list of expenditures and the balance remaining in the fund.
NMS § 6-4-26