Okla. Stat. tit. 19, § 19-1416: Expenditures exceeding fund balance prohibited - Budget

balances - Other unlawful acts - Liability.

A. No expenditure may be authorized or made by any county

officer or employee which exceeds any fund balance in any fund for

which a budget is not required to be adopted.

B. Any balance remaining in a fund at the end of the budget

year shall be carried forward to the credit of the fund for the next

budget year.

C. It shall be unlawful for any county officer or employee in

any budget year of a fund for which a budget has been prepared:

1. To create or authorize creation of a deficit in any fund; or

2. To authorize, make or incur expenditures or encumbrances in

excess of ninety percent (90%) of the appropriation for a given

category of expenditure in the budget of any fund as adopted or

amended until revenues in an amount equal to at least ninety percent

(90%) of the appropriation have been collected. Any fund balance

which is included in the appropriation within a given fund is

considered revenue in the budget year for which it is appropriated.

Expenditures may then be made and authorized as revenues are

available so long as any expenditure does not exceed the actual fund

balance in any budgeted fund.

D. Any obligation that is contracted or authorized by any

county officer or employee in violation of this act shall become the

obligation of the officer or employee himself and shall not be valid

or enforceable against the county. Any county officer or employee

who violates this act shall forfeit his office or position and shall

be subject to such civil and criminal punishments as are provided by

law. Any obligation, authorization for expenditure or expenditure

made in violation of this act shall be illegal and void.