Okla. Stat. tit. 11, § 11-17-218: Purpose-based budget - Procedures

A municipality that selects a purpose-based budget format shall

be subject to the following procedures in addition to other

applicable provisions of the Municipal Budget Act:

1. Each municipality shall adopt an appropriation for each

purpose as established by the governing body;

2. In all cases the appropriations shall not exceed the income

and revenue provided by the governing body from estimated revenues

and appropriated fund balance;

3. The adopted budget shall be in effect on and after the first

day of the fiscal year to which it applies. The budget as adopted

and filed with the State Auditor and Inspector shall constitute an

appropriation for each purpose as defined by the governing body, and

the appropriation thus made shall not be used for any other purpose

except as provided by law;

4. The chief executive officer, or designee, as authorized by

the governing body, may transfer any unexpended and unencumbered

appropriation or any portion thereof from one purpose to another;

except that no appropriation for debt service or other appropriation

required by law or ordinance may be reduced below the minimums

required;

5. No encumbrance or expenditure may be authorized or made by

any officer or employee which exceeds the available appropriation

for each purpose as defined by the governing body;

6. The governing body may amend the budget to make supplemental

appropriations to any purpose up to the amount of additional

unappropriated income and revenues which become available during the

fiscal year;

7. If at any time during the budget year it appears probable

that revenues available will be insufficient to meet the amount

appropriated, or that due to unforeseen emergencies there is

temporarily insufficient money to meet the requirements of

appropriation, the governing body shall take action as it deems

necessary. For that reason, it may amend the budget to reduce one

or more appropriations or it may amend the budget to transfer money

from one purpose to another purpose, but no appropriation for debt

service may be reduced and no appropriation may be reduced by more

than the amount of the unencumbered and unexpended balance thereof.

No transfer shall be made from the debt service fund to any other

fund except as may be permitted by the terms of the bond issue or

applicable law; and

8. A budget amendment as provided in this section authorizing

supplemental appropriations or a decrease in the total appropriation

of funds shall be adopted at a meeting of the governing body and

filed with the municipal clerk and the State Auditor and Inspector.