reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-121.01 - Local minimum wage; reimbursement of state costs; collection; withholding

35-121.01.
Local minimum wage;  reimbursement of state costs;  collection;  withholding
A. After considering the information in the budget estimates required by section 35-113,  the legislature may allocate and,  if allocated,  the department of administration shall assess and collect from a county,  city or town an amount to reimburse this state for the cost to this state in the next fiscal year attributable to the county's,  city's or town's establishment of a minimum wage if that minimum wage exceeds the minimum wage established by this state pursuant to section 23-363.
B. The department shall assess the amounts under this section not later than July 31 of each year. The amounts are payable immediately on assessment. If the county,  city or town does not pay to the department the amount allocated pursuant to this section on or before December 31 of the year the allocation is made,  the department shall notify the state treasurer,  who shall subtract the amount owed by the county,  city or town from any payments required to be made by the state treasurer to that county,  city or town pursuant to section 42-5029,  subsection D,  plus interest on that amount pursuant to section 44-1201,  retroactive to the first day the amount was due. If the amount the state treasurer withholds is insufficient to meet the requirements of this section,  the state treasurer shall withhold from any other monies payable to that county,  city or town from whatever state funding source is available an amount necessary to fulfill the requirement.
C. Unless otherwise required by law,  the monies paid to the department or withheld by the state treasurer for the amounts assessed pursuant to subsection A of this section shall be credited to the funds in the amounts prescribed in the estimates required pursuant to section 35-113.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-123 - Nonappropriated monies; report

35-123.
Nonappropriated monies;  report
The governor's office of strategic planning and budgeting shall prepare and distribute a separate report on or before February 1 of each year on all nonappropriated monies. The report shall include actual receipts and expenditures for the prior fiscal year and estimates of receipts and expenditures for the current fiscal year and the next fiscal year.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-125 - Revenue and expenditure estimates; three-year plan; public hearing

35-125.
Revenue and expenditure estimates;  three-year plan;  public hearing
The general appropriation act shall include a provision that delineates the revenue and expenditure estimates for the following three years. The expenditure estimates shall be based on existing statutory funding requirements. Before the adoption of the general appropriation act,  the legislature shall discuss the estimates in a public hearing.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-141 - General fund; payment of salaries and expenses

35-141.
General fund;  payment of salaries and expenses
The general fund consists of all money received into the state treasury except money designated by law for other statutory funds. Salaries of state officers,  salaries of deputies,  assistants,  clerks and employees,  and expenses incident to the offices thereof,  shall be paid from the general fund or the respective fund indicated when and as authorized in the general appropriation act or any other appropriation enacted by the legislature.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-142.01 - Reimbursement of appropriated funds; receipt and deposit; prohibition; inmate health care services; notice

35-142.01.
Reimbursement of appropriated funds;  receipt and deposit;  prohibition;  inmate health care services;  notice
A. Except as provided in subsections B and C of this section,  when monies are appropriated to a budget unit for a specific program or purpose that is subject to reimbursement in whole or in part from federal monies or any other source,  and that is so noted in the appropriation bill,  the budget unit,  on receipt of such reimbursement,  shall deposit the monies,  pursuant to sections 35-146 and 35-147,  in the state general fund or the fund from which the appropriation was originally made. If the reimbursement is not noted in the appropriation bill,  it may be credited to the account out of which the expenditure was incurred if the director of the budget unit determines that reimbursement within the fiscal year is necessary for operation of the budget unit and was not specifically considered and rejected by the legislature at the time of appropriating monies to the budget unit. The director of the budget unit shall notify the joint legislative budget committee,  the governor's office of strategic planning and budgeting and the state comptroller in writing of determinations made pursuant to this section.
B. When monies are appropriated to the Arizona health care cost containment system administration or the department of health services and the specific program or purpose for which the monies are appropriated is subject to reimbursement for reconciliation payments from or penalties against program contractors or health plans,  the department or administration,  on receipt of such reimbursement,  shall deposit the monies,  pursuant to sections 35-146 and 35-147,  in the state general fund or the fund from which the appropriation was originally made. The Arizona health care cost containment system administration and the department of health services are prohibited from allowing reconciliation payments from or penalties against program contractors or health plans to be credited against future payments to the program contractor or health plan.
C. Notwithstanding section 35-190,  the state department of corrections may credit against payments owed in the current fiscal year to the department's health care contractor the amount of state and federal monies paid by the Arizona health care cost containment system administration for health care services on behalf of medicaid-eligible inmates regardless of the dates of service. On or before July 1 of each year,  the director of the state department of corrections shall notify the directors of the joint legislative budget committee and the governor's office of strategic planning and budgeting of the amount of credits against payments for the previous fiscal year.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-143 - Collection through budget units; time for collection; failure to collect; liability

35-143.
Collection through budget units;  time for collection;  failure to collect;  liability
A. Fees for licenses,  permits,  certificates of any kind and other amounts due any budget unit shall be collected at the time such licenses,  permits or certificates are issued by the budget units issuing them. All other monies accruing to the various budget units or to the state through the various budget units shall also be collected at the time services are rendered,  or at the time of accrual by the budget units rendering the services or assessing the charges,  or otherwise giving rise to the claims in favor of the state.
B. Any person or officer who neglects the collection of such fees or monies shall be liable to the state,  both personally and on his bond.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-143.01 - Special funds; appropriation; reversion; use

35-143.01.
Special funds;  appropriation;  reversion;  use
A. All monies deposited in special agency funds of self-supporting regulatory agencies,  as provided in section 35-142,  to be used by such agency for administration and enforcement,  shall be subject to annual legislative appropriation.
B. Unless otherwise provided by the legislature,  a special fund self-supporting regulatory agency shall not expend more monies than are appropriated by the legislature for a fiscal year,  and any monies remaining at the end of the fiscal year revert to the special agency fund.
C. Any unexpended or unencumbered balance of monies remaining in the special funds of self-supporting regulatory agencies as provided in section 35-142 at the end of the fiscal year shall not revert to the state general fund and may be made available by the legislature for use by the agency for the following fiscal year.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-145 - Control of taxes receivable from counties; statements from county treasurer; violation; penalty

35-145.
Control of taxes receivable from counties;  statements from county treasurer;  violation;  penalty
A. The treasurer of each county shall:
1. Remit to the state treasurer,  on or before the fifteenth day of each month during each fiscal year,  the portion of tax money belonging to the state which was collected during the previous month.
2. Transmit to the state treasurer a statement of financial transactions in a form authorized by the state treasurer.
B. Any county which fails or refuses to comply with the provisions of this section,  or refuses to pay any obligations due the state from the county,  shall be notified in writing by the state treasurer. Any county which persists in such failure or refusal for a period of thirty days after mailing the notice is disqualified from receiving any portion of the excise tax monies under section 42-5029 until the county complies with the provisions of this section and pays the state its obligations.
C. The provisions of this section shall not bar or suspend the state's right to commence an action for the purpose of compelling the collection or remitting of monies due the state.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-146 - Deposit of receipts by budget units

35-146.
Deposit of receipts by budget units
A. All monies received by any officer or employee of any budget unit shall be promptly remitted to the state treasurer,  and monies shall not be held,  used or deposited in any personal or special bank account temporarily or otherwise by any agent or employee except as expressly provided by this chapter.
B. All monies received by the state treasurer shall be credited to the state general fund,  unless otherwise prescribed by law.
C. All revenues included in the operating budget adopted by the Arizona board of regents for each university as prescribed in section 15-1626,  subsection A shall be retained by each university. Tuition and fees shall be deposited in subaccounts as prescribed in section 15-1626,  subsection A.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-147 - Treasurer's deposits; preparation and disposition

35-147.
Treasurer's deposits;  preparation and disposition
A. The head of the budget unit or his authorized agent in depositing monies with the state treasurer shall use forms authorized by the state treasurer.
B. The treasurer's deposit shall be delivered to the state treasurer together with the remittance or proof of prior deposit with the state servicing bank. The state treasurer shall validate the deposit and provide a confirmation to the budget units to be retained by the issuing budget unit. The treasurer's confirmation shall show the amount,  the date deposited and a unique identifying number that will link the deposit to accounting documents and fund details maintained in the statewide accounting system. The treasurer's deposit forms shall be issued to the budget units by the department of administration. The administrative head of each budget unit shall be held accountable for each deposit.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-148 - Payment for interagency services as credit to account of agency; transfer of miscellaneous state monies to general fund; exceptions

35-148.
Payment for interagency services as credit to account of agency;  transfer of miscellaneous state monies to general fund;  exceptions
A. Interagency service agreements entered into between budget units may provide for reimbursement for services performed or advancement of funds for services to be performed. In either instance,  monies received by the budget unit performing the services shall be credited to its appropriation account for its use in performing the services. If funds are advanced,  the agency performing the services shall make an accounting of expenditures and return any advances not used to the appropriation account of the advancing agency.
B. Except as provided in subsection A of this section,  when money belonging to the state comes into the possession of a state officer,  by recovery at law or otherwise,  and no provision of law exists for the disposition of such money,  it shall be deposited,  pursuant to sections 35-146 and 35-147,  in the state general fund.
C. The provisions of this section shall not apply to money realized from the sale of personal property or from the sale of real property or improvements thereon by the Arizona board of regents,  or by educational institutions under the control of the Arizona board of regents,  the department of child safety or the department of economic security.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-149 - Disposition of private monies; contributions and suspense funds; exception

35-149.
Disposition of private monies;  contributions and suspense funds;  exception
A. Every department,  institution,  board or commission receiving private monies or contributions available for its support or for the purpose of defraying expenses or work done under its direction,  other receipts that are subject to refund or return to the sender or receipts that have not yet accrued to the state shall,  in depositing such monies with the state treasurer as provided in this chapter,  certify to the department of administration:
1. The source from which such monies were received.
2. The terms and conditions under which and the purpose for which the monies were received.
3. The names of the trustees or administrators of the monies or contributions.
4. The name of the person authorized to approve expenditures from each fund.
B. The department,  institution,  board or commission shall keep an accounting of each such fund or contribution prescribed in subsection A of this section entirely separate and distinct from all other funds.
C. All disbursements from such funds and contributions shall be made on warrants,  checks or electronic funds transfer vouchers of the department of administration,  which shall issue such warrants,  checks or electronic funds transfer vouchers only on adequate vouchers approved by the person or persons authorized to approve the disbursements. Separate sets of accounts with each of such funds and contributions,  and the receipts and disbursements thereof,  shall be maintained by the department of administration.
D. This chapter does not apply to monies received by universities for the subsistence of dining halls,  dormitories,  bookstores or student activities,  to federal monies or private monies of students received by state educational institutions,  or to private monies of patients or inmates of state institutions,  when such monies deposited with an officer of such an institution are declared not to be state monies.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-150 - Current record of revenues; enforcement powers

35-150.
Current record of revenues;  enforcement powers
A. The department of administration shall keep current a completely detailed list of all sources from which monies accrue to the state,  classified according to the budget units and other agencies responsible for the collection of public monies,  showing for each of the various budget units and each of the other revenue-collecting agencies of the state the various kinds of taxes,  fees,  permits and other public monies collected or to be collected.
B. The department of administration may take steps deemed necessary,  including court action,  to enforce the provisions of this chapter with respect to collecting and depositing public monies.
C. Notwithstanding any other law,  budget units and other agencies responsible for the collection of public monies shall provide the state comptroller with an accounting of all collections of monies owed to this state regardless of the source pursuant to section 38-414.
D. Any employee or officer who refers a debt to the attorney general's office for collection pursuant to section 41-191.03 and certifies the uncollectible amount to the state comptroller is exempt from section 35-143,  subsection B.
E. The attorney general's office shall annually notify the state comptroller of all uncollectible debts owed to this state. After receiving this notice and review by the joint legislative budget committee,  the state comptroller may remove the total receivable or any portion of the receivable from the state accounting system.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-151 - Encumbrance documents; issuance and disposition; exception

35-151.
Encumbrance documents;  issuance and disposition;  exception
A. An encumbrance document shall be processed in this state's accounting system before a budget unit issues a purchase order or encumbrance document against appropriations to cover an obligation,  actual or anticipated,  except that encumbrance documents are not required for:
1. Reimbursements to employees for travel or other expenses incurred.
2. Gross payrolls and related employee expenses of a budget unit.
3. Eligibility payments.
4. Required payments that are not discretionary.
5. Under procedures prescribed in the state accounting manual of the department of administration,  expenditures not exceeding $5, 000.
B. Copies of the encumbrance documents shall be submitted immediately to or entered into the state accounting system of the department of administration. The budget unit shall certify that the proposed expenditure is authorized by appropriation and allotment and that the amount involved does not exceed the unencumbered and unexpended balance of the appropriation as recorded in the state's accounting system. If any proposed certified expenditure is found to exceed the unencumbered and unexpended balance or to be contrary to this chapter or any other law,  the head of the budget unit or the head's designee shall disallow the proposed expenditure. If the encumbrance is found to be in order,  it shall be immediately submitted or electronically transmitted to the department of administration central accounting system,  which shall not accept an encumbrance in excess of the appropriation. The amount of the encumbrance shall be set aside to be used exclusively to pay the claim when presented. If an adequate appropriation balance is not available,  the accounting system shall reject the transaction.
C. The department of administration may require encumbrances for all funds of this state,  except for the investment of public monies or permanent endowment funds,  which are not appropriated but are held in custody by the state treasurer.
D. An encumbrance document may not be approved by or for any budget unit that will involve an expenditure of any amount in excess of the unencumbered and unexpended balance of the appropriation or fund source to which the resulting expenditure will be chargeable.
E. Except for an expenditure that is exempt under subsection A of this section,  an expenditure under section 35-191 shall be encumbered regardless of the dollar amount of the expenditure.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-152 - Special masters; payment of fees and expenses

35-152.
Special masters;  payment of fees and expenses
A. An officer,  employee or agent of this state shall not open and maintain an account for the purpose of paying fees and expenses that are incurred by a special master who is appointed by a federal court.
B. Notwithstanding any law to the contrary,  an officer,  employee or agent of this state is not subject to personal liability for complying with subsection A.
C. An officer,  employee or agent of this state shall not pay fees and expenses for special masters appointed by a federal court unless the legislature appropriates monies for the payment of the special master fees and expenses.
D. Notwithstanding any law to the contrary,  the failure of the legislature to appropriate monies for the payment of fees and expenses for special masters appointed by a federal court does not subject an officer,  employee or agent of this state to personal liability for the special master fees and expenses.
E. This section applies to all bills for fees and expenses for special masters appointed by a federal court that are submitted after the effective date of this section.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-154 - Unauthorized obligations; effect; liability

35-154.
Unauthorized obligations;  effect;  liability
A. No person shall incur,  order or vote for the incurrence of any obligation against the state or for any expenditure not authorized by an appropriation and an allotment. Any obligation incurred in contravention of this chapter shall not be binding upon the state and shall be null and void and incapable of ratification by any executive authority to give effect thereto against the state.
B. Every person incurring,  or ordering or voting for the incurrence of such obligations,  and his bondsmen,  shall be jointly and severally liable therefor. Every payment made in violation of the provisions of this chapter shall be deemed illegal,  and every official authorizing or approving such payment,  or taking part therein,  and every person receiving such payment,  or any part thereof,  shall be jointly and severally liable to the state for the full amount so paid or received.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-155 - Cash deposit as an alternative to a surety bond

35-155.
Cash deposit as an alternative to a surety bond
A. Any budget unit which requires a person to post a surety bond to guarantee the faithful performance of a legal obligation may accept,  in lieu of the surety bond,  a cash deposit in the form of cash or alternatives to cash. The budget unit may accept as an alternative to cash any of the following:
1. Certificates of deposit or investment certificates payable or assigned to the state treasurer issued by banks doing business in this state and insured by the federal deposit insurance corporation.
2. Certificates of deposit,  investment certificates or share accounts payable or assigned to the state treasurer and issued by a savings and loan association doing business in this state and insured by the federal savings and loan insurance corporation.
3. Certificates of deposit,  investment certificates or share accounts payable or assigned to the state treasurer and issued by a credit union doing business in this state and insured by the national credit union administration.
B. The budget unit shall deposit the cash deposit received under this section with the state treasurer. The state treasurer shall hold the cash or alternatives to cash in the name of this state to guarantee the faithful performance of all legal obligations of the person required to post the bond. The person is entitled to receive any accrued interest earned from the alternatives to cash. The state treasurer may impose a fee to reimburse the state treasurer for administrative expenses. The fee shall not exceed ten dollars for each cash deposit.
C. A person depositing cash in lieu of a surety bond may withdraw the deposit upon satisfactory performance of the legal obligation or upon replacing the cash deposit with a commercial surety bond.
D. The budget unit and the state treasurer have no personal liability for the performance of duties relating to the cash deposits permitted by this section as long as those duties are performed in good faith.
E. The state treasurer may prescribe rules relating to the terms and conditions of each type of security provided by this section.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-171 - Bookkeeping procedures for treasurer

35-171.
Bookkeeping procedures for treasurer
All public monies in the custody or possession of the state treasurer shall be placed and retained in a state fund pursuant to section 35-142. The total of these monies constitutes the cash fund of the state. Warrants,  checks or substitute checks,  or electronic funds transfer vouchers shall be credited to the fund as they are paid.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-172 - Authorized expenditures classed as appropriated

35-172.
Authorized expenditures classed as appropriated
A. For the purpose of accounting,  budgeting,  allotting and reporting,  all expenditures authorized by either the general appropriation act or by any separate or special act shall be classed as appropriated by the legislature.
B. Expenditures under the general classes provided by subsection A shall be subdivided by the department of administration in accordance with the objects and character of the expenditures and in such manner that the true and actual cost of each object will be reflected perpetually on the division's books.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-173 - Definition of allotment schedule; appropriations; requirements; limits; exceptions

35-173.
Definition of allotment schedule;  appropriations;  requirements;  limits;  exceptions
A. " Allotment schedule"  means a detailed plan of expenditures for a full fiscal year within a budget program or expenditure class.
B. Before monies from an authorized appropriation,  or any other source,  can be obligated,  an allotment schedule must be approved and established by the department of administration and the governor's office of strategic planning and budgeting. The allotment schedule shall be based on the estimated annual requirement and shall distribute the available spending authority to cover the entire fiscal year's operations.
C. With the exception of the department of administration,  the budget unit,  on approval of the director of the department of administration and the governor's office of strategic planning and budgeting,  may:
1. Transfer spending authority from one expenditure class to another.
2. Transfer spending authority between and within programs if spending authority is appropriated to the budget unit by programs.
D. A transfer within a budget unit of spending authority appropriated for land acquisition,  capital projects or building renewal is allowed only on approval of the joint committee on capital review.
E. A transfer to or from personal services or employee related expenditures from or to any other budget program or expenditure class is not allowed unless recommended by the joint legislative budget committee and approved by the director of the department of administration and the governor's office of strategic planning and budgeting,  except that the director of the department of administration may transfer amounts equal to the gross payroll and related employee expenses of a budget unit from the monies of a budget unit available for this purpose to payroll imprest accounts for the purpose of paying employees of the budget unit and disbursing related employee expenses.
F. A transfer of spending authority within the department of administration shall be made only with the approval of the joint legislative budget committee and the governor's office of strategic planning and budgeting,  except as provided in subsection E of this section.
G. This section does not apply to the universities.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-174 - Vacancy savings; definition; personal services and employee related expenditures; reversion

35-174.
Vacancy savings;  definition;  personal services and employee related expenditures;  reversion
A. A " vacancy saving"  is any monies saved or generated in personal services and employee related expenditures by:
1. Not filling a position which has become vacant by termination of an employee.
2. Not filling a newly authorized position.
3. Filling an authorized position at a grade or step lower than is authorized by the legislature.
4. A downward reclassification of an authorized position.
B. A vacancy saving shall not be expended by the budget unit,  except upon approval of the director of the department of administration,  for any of the following purposes:
1. Awarding merit increases to state employees.
2. Funding reclassified positions.
3. Creating new positions that exceed the total number of full-time equivalent positions as approved by the joint appropriations committees and reported annually in the appropriations report.
C. An unexpended vacancy saving shall revert to the fund from which appropriated except as provided in section 15-1661,  subsection E. The reversion shall occur at the end of each fiscal year.
D. This section applies only to funds appropriated by the legislature.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-181.01 - Presentation, approval and payment of claims and payrolls; amended claims

35-181.01.
Presentation,  approval and payment of claims and payrolls;  amended claims
A. All claims against the state for obligations authorized,  required or permitted to be incurred by any state officer or agency shall be paid in accordance with procedures prescribed by the director of the department of administration. The director may prescribe procedures for prepayment for goods or services if it is the industry standard or if it is in the best interests of this state to prepay.
B. Any claim made and approved contrary to subsection A of this section,  in the absence of fraud or bad faith on the part of the claimant or disbursing officer,  may be amended at any time during the fiscal year in which it was originally submitted to conform to the requirements of subsection A of this section and upon amendment such claim shall be exempt from the provisions of section 35-211.
C. Any public funds paid or received pursuant to law,  in the absence of fraud or bad faith in the disbursement or receipt of such funds prior to such law being declared unconstitutional by the supreme court of the state of Arizona,  shall be exempt from the provisions of section 35-211.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-181.02 - Audit, adjustment and settlement of claims; procedures for rejection

35-181.02.
Audit,  adjustment and settlement of claims;  procedures for rejection
A. The director of the department of administration shall audit,  adjust and settle the amount of claims against this state payable out of funds of this state,  except claims expressly required or permitted by law to be audited and settled by some other officer. The director of the department of administration shall establish audit policies consistent with accepted accounting principles in order to effect prompt and correct payment of state obligations. The director of the department of administration shall also determine whether the funds are available for payment and that the claim is signed by the authorized representative as required by section 35-182.
B. The director of the department of administration shall establish procedures for the return and resolution of any claim for which funds are not available or which payment is contrary to law.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-181.03 - Audit of nonprofit corporations receiving state monies; definition

35-181.03.
Audit of nonprofit corporations receiving state monies;  definition
A. All state contracts with nonprofit corporations for assistance shall include requirements concerning financial and compliance audits.
B. Each nonprofit corporation that receives in excess of two hundred fifty thousand dollars in state assistance in any fiscal year shall file for each such fiscal year at the corporation's expense with the grantor agency either audited financial statements prepared in accordance with federal single audit regulations or financial statements prepared in accordance with generally accepted accounting principles and audited by an independent certified public accountant.
C. Each nonprofit corporation receiving two hundred fifty thousand dollars or less in state assistance in any fiscal year shall comply with contract requirements concerning financial and compliance audits contained in contract agreements governing such programs.
D. For the purposes of this section,  " nonprofit corporation"  means a corporation as defined in section 10-3140.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-183 - Countersigning of warrants, checks and electronic funds transfer vouchers

35-183.
Countersigning of warrants,  checks and electronic funds transfer vouchers
All warrants,  checks and electronic funds transfer vouchers issued by the department of administration shall be countersigned by the governor,  or shall bear the facsimile signature of the governor,  before presentation to the state treasurer for payment or endorsement. Unless so countersigned,  the warrants,  checks or electronic funds transfer vouchers shall not be considered complete in form or effect as legal obligations against this state.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-184 - Numbering of warrants, checks and electronic funds transfer vouchers

35-184.
Numbering of warrants,  checks and electronic funds transfer vouchers
A. All warrants,  checks and electronic funds transfer vouchers issued by the department of administration shall be numbered in the manner prescribed by the director of the department of administration to maintain accountability.
B. All warrants,  checks and electronic funds transfer vouchers issued by the department of administration shall bear on the face of the warrant,  check or electronic funds transfer voucher a void date that does not exceed two years after the date of issuance.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-185 - Disbursements of monies

35-185.
Disbursements of monies
A. All warrants,  checks and electronic funds transfer vouchers of the department of administration issued pursuant to this chapter shall constitute full and sufficient authority for the state treasurer to disburse public monies in the amount set forth on the face of the warrant,  check or electronic funds transfer voucher. The state treasurer shall issue a check on a state depository bank or authorize the transfer of monies by the state depository bank in payment of the warrants,  checks or substitute checks,  and electronic funds transfer vouchers. The director of the department of administration may establish by rule and collect a fee for each warrant,  check and electronic funds transfer voucher issued to a vendor that provides materials,  services or construction to this state. The fee shall be deposited in the state general fund.
B. The director of the department of administration shall credit the state treasurer with the amount of all warrants,  checks or substitute checks,  or electronic funds transfer vouchers that the state treasurer redeems. If monies are not available to pay such warrants,  checks or substitute checks,  or electronic funds transfer vouchers,  the state treasurer shall issue in lieu of payment a treasurer's warrant note or notes as provided in section 35-185.01.
C. Monies shall not be withdrawn from the treasury for any purpose except to pay warrants,  checks and electronic funds transfer vouchers issued by the director of the department of administration or to pay treasurer's warrant notes.
D. This chapter does not apply to withdrawals of monies from state depository banks for immediate redeposit into other state depository banks.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-186 - Duplicate warrants or checks; notice; bond; form and effect

35-186.
Duplicate warrants or checks;  notice;  bond;  form and effect
A. If it appears to the satisfaction of the department of administration,  by affidavit or otherwise,  that any warrant or check has been lost or destroyed before payment and there is no reasonable probability of its being found or presented or that a warrant or check has not been presented for payment within the time specified on the face of the warrant or check,  the department of administration may issue to the owner a duplicate of the lost,  destroyed or out-of-date warrant or check. Before issuing the duplicate,  the department of administration shall send a written stop payment notice to the state treasurer giving the number,  amount and date of the lost,  destroyed or out-of-date warrant or check,  the payee and the fund on which drawn.
B. The director of the department of administration shall establish procedures for issuing duplicate warrants or checks that protect this state and provide the owner with a duplicate warrant or check within a reasonable time.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-187 - Warrants, checks and substitute checks; limit on payment

35-187.
Warrants,  checks and substitute checks;  limit on payment
A warrant,  check or substitute check on the state treasury shall not be paid unless presented to the state treasurer for payment before the void date printed on the face of the warrant,  check or substitute check. Any warrant,  check or substitute check that includes federal,  trust or donated monies held for the payment of void warrants or checks shall be transferred or reverted to the fund from which it was drawn. All other monies held for the payment of void warrants,  checks or substitute checks are deemed property presumed abandoned under section 44-302,  subsection A,  paragraph 11 and shall be transmitted to the department of revenue each month. For the purposes of this section and title 44,  chapter 3,  a warrant,  check or substitute check does not include a state-issued check for support as defined in section 25-500 or for spousal maintenance.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-188 - Allowance of set-off against state; audit of claim

35-188.
Allowance of set-off against state;  audit of claim
In all actions brought on behalf of the state,  no debt shall be allowed against the state as a set-off unless it has been exhibited to the director of the department of administration and by him allowed or disallowed. A debt may be allowed as a set-off when it is proved to the satisfaction of the court that the defendant,  at the time of trial,  is in possession of vouchers which he could not produce to the department of administration,  or that he was prevented from exhibiting the claim to the department of administration by absence from the state,  sickness or unavoidable accident.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-189 - Issuance of certificate for claim for which no appropriation made

35-189.
Issuance of certificate for claim for which no appropriation made
In all instances in which the law recognizes a claim for money against the state,  but no appropriation has been made by law to pay such claim,  the department of administration shall audit and adjust the claim,  if presented to it,  and give the claimant a certificate of the amount thereof,  under its official seal if demanded,  and shall report it to the next succeeding regular session of the legislature.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-190 - Incurring obligations after close of fiscal year; lapsing appropriations; exceptions

35-190.
Incurring obligations after close of fiscal year;  lapsing appropriations;  exceptions
A. Except as provided in section 35-191,  an officer or other agency of the state,  after the close of any fiscal year,  shall not incur or order or approve incurring any obligation or expenditure under any appropriation made by the legislature for that fiscal year. An expenditure shall not be made from or be charged to any appropriation made by the legislature for any fiscal year that has expired at the time the obligation for such an expenditure was incurred.
B. The department of administration may draw warrants,  checks or electronic funds transfer vouchers against the available balances of appropriations made for a fiscal year for a period of one month after the close of that fiscal year:
1. To pay obligations incurred during the fiscal year for which such appropriations were made.
2. To fulfill contracts properly made during the year as determined by the director of the department of administration.
C. One month after the beginning of each fiscal year,  all balances of appropriations for the prior fiscal year lapse and further payments shall not be made on any claim due to expenditures for the prior fiscal year.
D. Appropriations for construction or other permanent improvements do not lapse until the purpose for which the appropriation was made has been accomplished or abandoned,  unless the appropriation is available during the entire fiscal year without an expenditure from or encumbrance on the appropriation.
E. This section does not require reversion to the state general fund of any balance derived wholly or partly from federal grants,  earnings or other sources,  and remaining in any special revenue,  endowment,  interest,  redemption or suspense agency fund at the close of the fiscal year unless expressly provided by law,  or require reversion to the state general fund of any balance of fiscal year appropriations made for state institutions under the control of the Arizona board of regents.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-190.01 - Deferral of obligation; future fiscal year; prohibition; exceptions

35-190.01.
Deferral of obligation;  future fiscal year;  prohibition;  exceptions
A. Except as provided in section 35-190 and subsection B of this section,  an obligation of this state that is required by law to be paid with state general fund monies in one fiscal year may not be deferred in whole or in part for payment in another fiscal year.
B. This section does not apply to funding deferrals for basic state aid and additional state aid entitlement that otherwise would be apportioned to school districts pursuant to section 15-973.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-192.01 - Reimbursement procedures

35-192.01.
Reimbursement procedures
A. Political subdivisions may apply to the state director of emergency management for reimbursement of necessary expenses incurred in search or rescue operations,  not including purchase of equipment or facilities,  under section 35-192,  subsection C subject to the following limitations:
1. Not to exceed fifty per cent of the first one thousand dollars or less of such expenditures in any fiscal year.
2. Not to exceed seventy-five per cent of all such expenditures in excess of one thousand dollars up to twenty-one thousand dollars in any fiscal year.
3. One hundred per cent of expenditures in excess of twenty-one thousand dollars in any fiscal year.
B. A department of the state which expends funds for search or rescue operations in an amount in excess of that provided for in the regular appropriation and when directed to do so by the governor or state director of emergency management may apply for reimbursement of such excess expenditures to the state director of emergency management under the provisions of section 35-192.
C. The director of emergency management shall adopt with the approval of the governor rules concerning such reimbursement.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-192.02 - Travel advances; administration; reimbursement

35-192.02.
Travel advances;  administration;  reimbursement
A. A budget unit shall record travel advances for state employees in the appropriate account as prescribed by procedures established by the department of administration.
B. If travel advances made to an employee are not reimbursed in a timely manner,  the department of administration may deduct such advances from any salary or wages or travel expense reimbursement due to the employee or may take any other action necessary to effect reimbursement.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-193 - Revolving funds

35-193.
Revolving funds
A. The supervisory official of a budget unit may apply to the department of administration to provide a revolving fund in an amount that will allow the budget unit to pay operating expense items under procedures prescribed by the department of administration.
B. The application for a revolving fund shall state the purposes for which required,  the amount deemed necessary,  the person who will have custody of and be charged with handling and accounting the fund and the appropriation or other fund to which the revolving fund is to be charged.
C. The department of administration shall review the application as to purpose and reasonableness of amount requested and if acceptable may draw a warrant,  check or electronic funds transfer voucher to the order of the officer applying therefor,  and charge the amount thereof against the appropriation or other fund of that budget unit as requested.
D. The manner of accounting for a revolving fund shall be as prescribed by the director of the department of administration. A revolving fund established under this section does not revert to the state general fund at the end of the fiscal year.
E. At the request of the director of the department of administration,  the applicant shall return to the state treasurer the full amount of the revolving fund or amount requested,  and claims for services of the officer applying therefor or the head of the budget unit shall not be paid until the request has been complied with.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-193.02 - Special services revolving fund; contents; administration; annual excess reversion

35-193.02.
Special services revolving fund;  contents;  administration;  annual excess reversion
A. There is established a permanent revolving fund to be known as the department of administration special services revolving fund. The services covered by this fund shall include office supplies,  office services,  printing and other administrative or management services. Payments into the fund shall be made by state agencies that have been appropriated monies for the purpose of paying for services performed by the department of administration for other state agencies or to be performed by the department and for such other purposes as may be designated by the legislature. The portion of the monies in the fund used by the department of administration to administer the central office management for agencies is subject to legislative appropriation. The amount of payments by the agencies shall not exceed the amounts budgeted to the agencies for such designated purposes.
B. The monies shall be spent only on authorization of the director of the department of administration.
C. The director shall adopt rules regarding the time and manner in which payment shall be made into the fund by the state agencies to which appropriations are made in accordance with subsection A of this section.
D. Any amounts in excess of two hundred fifty thousand dollars in the revolving fund at the close of the fiscal year shall revert to the state general fund.
2023 Arizona Revised Statutes › Title 35 - Public Finances › § 35-196 - Illegal withholding or expenditure of state monies; civil liability

35-196.
Illegal withholding or expenditure of state monies;  civil liability
Any state officer or employee who illegally withholds,  expends or otherwise converts any state money to an unauthorized purpose shall be liable,  either individually or on his bond,  for the amount of such money,  plus a penal sum of twenty per cent thereof,  and an action may be instituted by the director of the department of administration or the attorney general immediately upon the discovery thereof.