Arizona § 48-4025 - County jail district general fund; annual audit
Full text of Arizona Arizona Revised Statutes § 48-4025 — County jail district general fund; annual audit, with citation guidance and answers to common questions.
§ 48-4025. County jail district general fund; annual audit
A. The board of directors shall establish and administer a county jail district general fund consisting of revenues from approved taxes under this article, county maintenance of effort payments under section 48-4024 or 48-4024.01 and any other available revenues for that purpose from federal, state, local and private sources.
B. The board of directors shall separately account for monies received as county maintenance of effort payments and may expend other monies in the fund only after the expenditure of all county maintenance of effort monies currently deposited in the fund.
C. The board of directors shall retain any monies remaining unexpended or unencumbered in the fund at the end of the fiscal year and may allocate these monies as necessary to:
1. Reduce the county primary property tax levy.
2. Reduce the subsequent year's levy for the district.
3. Reduce the district's debt.
4. Be held as reserves for years in which district revenues are insufficient to meet district expenditures.
5. Offset future district construction and maintenance costs.
D. The board of directors shall cause an audit to be made of the fund either by a certified public accountant within ninety days after the close of each fiscal year or in conjunction with the annual county audit pursuant to section 41-1279.21. The board shall immediately file a certified copy of the audit with the auditor general. The auditor general may make such further audits of the fund as necessary and take appropriate action relating to the audit pursuant to title 41, chapter 7, article 10.1. If the auditor general takes no official action within thirty days after the audit is filed, the audit is deemed sufficient. The board of directors shall pay the costs of the certified public accountant and the auditor general under this section from the fund.
E. Any jail district formed after January 1, 2000 shall only allocate monies based on subsection C, paragraphs 2 through 5 of this section.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-4025
What does Arizona Revised Statutes § 48-4025 cover?
Section 48-4025 ("County jail district general fund; annual audit") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 48-4025?
A common citation format is "Arizona Revised Statutes § 48-4025" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 48-4025 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.