Okla. Stat. tit. 19, § 19-1414: Examination of budgets - Powers and duties of excise

board.

A. The county excise board shall examine the county budgets.

The excise board may take the following actions on the budgets:

1. For any items or amounts which are not authorized by law or

which may be contrary to law, the unlawful amounts or items shall be

stricken and disregarded;

2. Any amount which exceeds the lawful amount authorized by law

shall be reduced to the extent authorized by law;

3. If any items or amounts are mandated by law and not provided

for the county excise board shall return the budget to the county

budget board to revise the budget to provide for the mandated items

or amounts. The county budget board shall revise or amend the

budget as needed and resubmit the budget within fifteen (15) days of

the return by the excise board;

4. If any portion of the budget of revenues to be derived from

ad valorem property tax exceeds the amount of tax which is available

for appropriation, as finally determined and computed by the county

excise board, the excise board shall return the budget to the county

budget board to revise or amend the budget as needed and resubmit

the budget within fifteen (15) days of the return by the excise

board;

5. If any reduction or amendment in the budget is required by

the computations of Section 3017 of Title 68 of the Oklahoma

Statutes, the county excise board shall note these and return the

budget to the county budget board to revise or amend the budget as

needed and resubmit the budget within fifteen (15) days from the

date of the return by the excise board; and

6. If the budget is within the income and revenues lawfully

available, the excise board shall approve the budget and compute the

levy required.

B. At the time required by law, the county excise board shall

compute the appropriations and levy the taxes necessary for the

county for the budget year in accordance with this act and Section

3017 of Title 68 of the Oklahoma Statutes.

C. The secretary of the county excise board shall certify the

approved budget to the county budget board, the county treasurer and

the State Auditor and Inspector. A copy of the budget as adopted

and approved by the excise board shall be filed in the offices of

the county clerk, the secretary of the county excise board and the

State Auditor and Inspector.