Arizona Revised Statutes Title 11. Counties § 11-628. Allowance of demands; limitation; hearing

A. A demand shall not be allowed by the board in favor of a person indebted to the county without first deducting such indebtedness, or in favor of an officer whose accounts have not been rendered and approved, or who has neglected or refused to make his official returns or report in writing, as required by law, or in favor of any officer who wilfully neglects or refuses to perform the duties of his office. The board may examine the claimant on oath, or any other person, to determine the justness of the demand.

B. A citizen or taxpayer of the county may appear before the board and oppose the allowance of any demand.