A. No payment of funds shall be made except upon a warrant of the municipality. A warrant shall be signed by the mayor or his authorized representative, and countersigned by the municipal treasurer or as prescribed by the Uniform Facsimile Signature of Public Officials Act N.M. Stat. Ann. § 6-9-1 to 6-9-6. A warrant shall state the:

(1)     account or account number to which the warrant is chargeable; and

(2)     name of the person to whom the warrant is payable.

B. The finance officer shall keep a record of all warrants issued. The record shall show the:

(1)     number of the warrant; (2)     date it was issued;

(3)     amount of the warrant;

(4)     account to which the warrant is chargeable; and

(5)     name of the person to whom the warrant was issued.