Arizona Revised Statutes Title 11. Counties § 11-604. Salary fund; sick pay fund; other funds

A. The board may create a salary fund and pay therefrom the salaries of officials and employees, and fees and mileage of jurors. After the transfer of funds to the expense fund, the board may transfer from the expense fund to the salary fund, as provided for transfer of funds from the general fund to the expense fund, an amount sufficient to pay the salaries of officials and employees, and fees and mileage of jurors, and may authorize and order payments from the salary fund in like manner as on the expense fund.

B. The board may establish a county sick pay fund and pay compensation from the fund to an official or employee who is absent from work due to illness. The board shall transfer from the expense fund to the sick fund  1 an amount sufficient to pay the sick leave of officials and employees. Budget units as part of the payroll reporting procedure shall report hours of sick leave earned by the county officials and employees and of absences due to illness. Compensation paid to employees due to illness shall be separately identified in the accounting records of the county.

C. The board may, in like manner, create and make payments from such other county funds as necessary for the proper transaction of the business of the county.