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Regular Agenda Item 4. D.

Regular BOS Meeting

Meeting Date:	05/19/2020
Submitted For:	Mary Springer	Submitted By:	Maryn Belling, Budget Manager
Department:	Finance
Fiscal Year:	2020	Budgeted?:	No
Contract Dates Begin & End:	03/24/2020	Grant?:	No
Matching Requirement?:	No	Fund?:	Renewal

Information

Request/Subject

Budgeted and Unbudgeted County Inter-fund Transfers for FY2019

Background Information

During the course of routine business, the Finance Department prepares fund transfers. The Finance Department shall bring forth each year the transfers for the Board's review, discussion and approval to remain compliant with A.R.S. § 42-17106. Past practices for charging return to competency costs in the amount of $467,519.18 in Criminal Justice Enhancement Fund (CJEF) were not an appropriate use of funds and required reimbursement from the General Fund. CJEF funds are used for jail enhancement expenses and the funds that are reimbursed in the amount of $467,519.18 will be used for capital improvements to the Globe detention facility.

A.R.S. § 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 final adopted budget for that year, except as provided by law, revenue in excess of that 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.

Evaluation

A.R.S. § 42-17106 requires the Board of Supervisors, by majority vote, to approve the budgeted and unbudgeted funds transfers at a public meeting.

Conclusion

In order to be compliant with A.R.S. § 42-17106, the Finance Department requests the Board approve the inter-fund transfers. In order to correctly report appropriate expenses in CJEF Fund the return to competency expenses must be reimbursed to this fund.

Recommendation

Staff recommends approval.

Suggested Motion

Information/Discussion/Action to approve the budgeted and unbudgeted inter-fund transfers for FY 2019 in the amount of $467,519.18 from General Fund to Criminal Justice Enhancement Fund. (Maryn Belling)

Attachments
ARS 42-1710
TR 128291
Journal Entry