May a county revise its finally adopted budget? May a county exceed its budget in one department if the overall budget will not be exceeded?
A.R.S. 42-17106 does not allow a county to revise its adopted budget to increase total expenditures. It also does not allow budgeted expenditures to be exceeded at the department level, although it includes a provision that would allow counties to revise the budget to avoid potential overexpenditures at the department level. Subsection B of the statute allows budgeted expenditures at the department level to be revised by allowing the board of supervisors to transfer monies between budget items (departments) if all of the following apply: (1) the monies are available; (2) the transfer is in the public interest and based on a demonstrated need; (3) the transfer does not result in a violation of the limitations prescribed in Arizona Constitution, Article IX, 19 and 20; and (4) a majority of the members of the board of supervisors votes affirmatively on the transfer at a public meeting.
