If a county receives monies unexpectedly during the current budget year, may the monies be spent in the current year if the expenditures were not included in the budget?
Generally, no. A.R.S. 42-17106 prohibits a county from spending money for a purpose that is not included in its budget and from spending money or incurring or creating a debt, obligation, or liability in a fiscal year in excess of the amount stated for each purpose in the finally adopted budget, except as provided by law, REGARDLESS of whether the county has received at any time, or has on hand, monies or revenue in excess of the amount required to meet expenditures, debts, obligations, and liabilities that are incurred under the budget. Attorney General Opinion I78-132 relating to federal monies received by counties has interpreted this statute as prohibiting counties from spending monies that were received unexpectedly during the current budget year if the expenditures were not included in the current years budget. However, the AG Opinion provides an exception if a county is merely a conduit for the expenditure of the monies. The federal grant must be analyzed to determine whether th
Related Questions
- Our county uses the current year s library appropriations, not the prior year s operating expenditures in the formula used to determine unit cost for reimbursement. Is this acceptable?
- If a county receives monies unexpectedly during the current budget year, may the monies be spent in the current year if the expenditures were not included in the budget?
- Is an individual budget form required for each year, and from each consortia site? Or should the consortia site costs only be included on the prime site budget page?
