Arizona Revised Statutes Title 11. Counties § 11-602. Expense fund; estimate of expenses; transfer of funds; retransfer of excess

A. The board of supervisors shall create a fund known as the expense fund, and shall order, when necessary, the transfer of money into such fund from the general fund of the county sufficient to pay the expenses of maintaining the government of the county until additional revenues may be collected to defray such expenses.

B. Before making the order the board shall make an estimate of the amount required, for what purpose, and the amount available for the purposes of such fund from taxes or otherwise, and when the estimate is made, shall enter the whole of the itemized estimate in the minutes of the board.

C. The county treasurer shall make the transfer when ordered by the board, and pay from the expense fund orders drawn thereon by the board for the maintenance of the county government. The orders shall be drawn and signed as county warrants. The board shall not issue an order on the fund until there is sufficient money therein to pay and redeem the order. Orders shall be issued on the fund in the order of their allowance by the board.

D. If at any time the board believes there is more money in the expense fund than necessary to pay the expenses of maintaining the government of the county, it shall make an order directing the treasurer to transfer such excess to the general fund of the county, and the treasurer shall make the transfer so ordered. The money so retransferred shall be available for redemption of outstanding warrants against the county.