The guidelines and fiscal controls over the use of the cultural properties publications revolving fund are created pursuant to Section 1, Chapter 5, Laws 1978, as amended, (Section 18-6-16 NMSA 1978). That section reads as follows: The historic preservation division of the office of cultural affairs shall encourage and promote publications relating to cultural properties which have been prepared pursuant to the duties of the committee under the Cultural Properties Act (Section 18-6-1 to 18-6-17 NMSA 1978). The committee may prepare or contract for the preparation of such publications on the condition that it receive from the sale of such publications the amount expended plus ten percent. All receipts from such sales shall go into a special revolving fund which is hereby established. The historic preservation division shall adopt regulations establishing guidelines and fiscal controls over the use of the revolving fund and shall annually report to the legislative finance committee on or before June 30 the fund's receipts, disbursements, and unencumbered balance, together with a detailed statement of the expenditures.
N.M. Admin. Code § 4.10.5.3