Comptroller's Office
 Policies and Procedures Manual

Effective: 01/01/2000
Revised: 02/21/2012 

CMP 119: Public Purpose Served


To provide background information on the importance of documenting public purpose served


Arizona Accounting Manual


Public Purpose - public funds are to be expended only for public purposes and cannot be used to foster or promote purely private or personal interests of any individual (Arizona Constitution Article 9, Section 7, Note 4). Dispensation of public funds must serve a public purpose; and, the dispensing public entity must receive "consideration" which is not so inequitable and unreasonable that it amounts to an abuse of discretion, thus providing a subsidy to the private entity. While no hard and fast rule can be formulated, each case must be decided with reference to the object sought to be accomplished and the manner in which such object affects the public welfare.

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