AZ HB2009

Amends Arizona Revised Statutes section 35-151 to clarify encumbrance document requirements for state budget units.

Eliminates the dollar amount threshold for exemptions from encumbrance requirements by changing the language from "not exceeding five thousand dollars" to procedures prescribed in the state accounting manual.

Specifies that expenditures exempt from encumbrance documents include: employee reimbursements, payroll and employee expenses, eligibility payments, required non-discretionary payments, and those under $5,000.

Requires that all expenditures under section 35-191 must be encumbered regardless of dollar amount, except for those exempt under subsection A.

Effective date: March 24, 2021 (approved and filed).