Okla. Stat. tit. 11, § 11-17-102: Payment of invoice or account - Petty cash accounts

A. Any invoice against a municipality must be presented in

writing and examined in the manner provided by municipal ordinance

or in absence of such ordinance by other applicable law. The

municipal ordinance shall establish an internal control structure

adequate to provide reasonable assurance against unauthorized or

illegal payments of invoices. Except as otherwise provided for in

this subsection, monies may be drawn from the municipal treasury

only upon a proper warrant as provided by law. In lieu of issuing

such warrant, a municipality may process payment by check, wire

transfer, direct payroll deposit, or other instrument or method of

disbursement through the Federal Reserve System.

B. The warrant, check, or other instrument shall be prepared

and issued in accordance with procedures and requirements provided

by municipal ordinance or in absence of such ordinance, by other

applicable law. The municipal warrant or municipal check shall be

signed by the officer designated in the ordinance or in the absence

of such ordinance, by the municipal treasurer. The provisions of

state law on uniform facsimile signatures of public officials,

Sections 601 through 606 of Title 62 of the Oklahoma Statutes, shall

be applicable to instruments authorized by this section.

C. Unless alternate procedures have been enacted by municipal

ordinance and a majority or all of governing body offices in a

municipality become vacant, thereby preventing approval of amounts

lawfully owing on invoices, the interim mayor or the remaining

governing body members, as the case may be, may authorize emergency

payments of amounts owing on invoices for a period not to exceed

ninety (90) days after the date that a majority of the offices

become vacant or, if an election cannot be held within the ninety

(90) days in accordance with state law, until successors to at least

a majority of the governing body offices have been elected and

qualified. The interim mayor or the remaining governing body

members may also authorize payment of payroll, utility bills, or

other usual and regular obligations of the municipality. Any such

authorization and payment shall not exceed the unencumbered and

unexpended balance of the appropriation made for that purpose, nor

may the total amount of such emergency authorizations and payments

exceed fifteen percent (15%) of the total appropriations approved

for the town government for the fiscal year. Any warrant, check or

other instrument issued pursuant to this section shall state that it

is being issued under emergency circumstances and by special

authority of this section.

D. A municipality shall have the authority to establish petty

cash accounts in amounts established by the governing body for use

in making payments for costs incurred in operating the municipality.

The petty cash accounts shall be reimbursed by utilizing properly

itemized invoices or petty cash voucher slips and processing the

reimbursement in accordance with the provisions of subsection A of

this section.