42-17106. Expenditures limited to budgeted
purposes; transfer of monies


A. Except as provided in subsection B, a county, city or town shall not:


1. Spend money for a purpose that is not included in its budget.


2. Spend money or incur or create a debt, obligation or liability in a fiscal year
in excess of the amount stated for each purpose in the finally adopted budget for that
year, except as provided by law, regardless of whether the county, city or town has
received at any time, or has on hand, monies or revenue in excess of the amount required
to meet expenditures, debts, obligations and liabilities that are incurred under the
budget.


B. A governing body may transfer monies between budget items 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
article IX, sections 19 and 20, Constitution of Arizona.


4. A majority of the members of the governing body votes affirmatively on the
transfer at a public meeting.