Arizona Revised Statutes Title 11. Counties § 11-504. Correction of errors

When an error appearing in the accounts of the county treasurer, excepting the tax rolls, comes to the notice of the treasurer he shall, if the error was made not more than fifteen years prior thereto, immediately correct it, and place on the margin of the book in which the original entry of the error appears and opposite the correction thereof, a notation of the date of such correction and the reason therefor. If the correction depletes or creates a deficit in any fund or account, the treasurer shall show the fund overdrawn, and shall refuse to pay warrants or other evidences of indebtedness issued against it until the fund is replenished.