FY 2026 JURISDICTIONAL ELECTIONS BUDGET ADJUSTMENT.DOCX

Item Title:
FY 2026 JURISDICTIONAL ELECTIONS BUDGET ADJUSTMENT
Action Requested:
In accordance with A.R.S.42-17106(B), approve the following budget adjustments for FY 2026:
1.
Increase expenditure appropriation in the Recorder’s Office (D360) General Fund (100) 
Operating (OPER) budget in an amount not to exceed $3,873,715. 
2.
Increase revenue appropriation in the Elections Department (D210) General Fund (100) 
Operating (OPER) budget in an amount not to exceed $3,873,715.
The adjustment is needed due to an increase in expenditures related to the number of jurisdictional 
elections held in FY 2026. The increase in expenditures is offset by the increase in revenue from the 
cities, towns and schools for holding their elections. All revenues are received and recorded in the 
Elections Department. 
Intergovernmental revenues are not local revenues for the purpose of the constitutional expenditure 
limitation, and therefore, expenditure of these funds is not prohibited by the budget law. This budget 
adjustment does not alter the budget constraining the expenditure of local revenues duly adopted by 
the Board pursuant to A.R.S §42-17105.
Board Required Information:
Additional Information:
Expenditure Impact By FY:
Recorder’s Office General Fund (100) Operating (1000) expenditures in the amount of $3,873,715.
Elections General Fund (100) Operating (1000) revenues in the amount of $3,873,715.
Item Notes:
Is there a Financial Impact?
Yes.
Use this for the grid, but update the FY & Amount:
FY
Bgt
PAS
Fund
Agency
Dept
Org.
Object
Sub-
Obj
$Amount
Rept. 
Cat.
Prjt 
Code
2026
N
ELEC
100
NA
D210
2130
6343
NA
($3,873,715)
1000
2026
N
RECC
100
NA
D360
3680
8127
NA
$3,873,715
1000
Is there related Managing for Results information?
No