The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
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This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
11-624.01 - Procedure for payment of obligations after close of fiscal year
11-624.01. Procedure for payment of obligations after close of fiscal year
A. Annually on or before June 30, each county department or agency having outstanding liabilities attributable to the budgetary allotments of the fiscal year just ending shall file with the county board of supervisors for that county, in the manner and upon a form prescribed by the board and under oath, an "advice of encumbrance" for each item of outstanding liability the board of supervisors shall encumber such funds as are necessary and available to pay such properly entered encumbrances. Any encumbrances outstanding at the end of sixty days shall lapse and the remaining fund balance shall revert to the appropriate county fund.
B. The county board of supervisors may draw warrants against the available balances of the budgetary items made for a fiscal year for a period of sixty days after the close of such fiscal year. Warrants may be drawn after the close of a fiscal year only for payment of liabilities incurred during the fiscal year for which such budget was approved.
C. After expiration of the period of sixty days from the beginning of each fiscal year, the balance shall lapse and be applied as provided in subsection A of this section and no further payments shall be made on any claim for expenditures of such prior fiscal year.