Okla. Stat. tit. 19, § 19-1417: Classifying estimated revenues and expenditures

Estimated revenues and appropriation expenditures in the budget

of each fund shall be classified in conformity with the accounting

system prescribed by the State Auditor and Inspector. Revenues

shall be classified separately by source. Expenditures shall be

departmentalized by appropriate functions and activities within each

fund and shall be classified within the following categories:

1. Salaries and wages, which may include expenses for salaries,

wages, per diem allowances and other forms of compensation;

2. Employee benefits paid to any officer or employee for

services rendered or for employment. Employee benefits may include

employer contributions to a retirement system, insurance, vacation

allowances, sick leave, terminal pay or similar benefits;

3. Operating expenses, which may include materials and

supplies, articles and commodities which are consumed or materially

altered when used, such as office supplies, operating supplies and

repair and maintenance supplies, and all items of expense to any

persons, firm or corporation rendering a service in connection with

repair, sale or trade of such articles or commodities, such as

services or charges for communications, transportation, advertising,

printing or binding, insurance, public utility services, repairs and

maintenance, rentals, miscellaneous items and all items of operating

expense to any person, firm or corporation rendering such services;

4. Other charges consisting primarily of conduit type payments,

such as charity, food and clothing, claims and damages, death

benefits, grants and subsidies, reimbursements for food stamp

distribution, and similar payments;

5. Capital outlays, which may include outlays which result in

acquisition of or additions to fixed assets purchased by the county,

including land, buildings, improvements other than buildings, and

all construction, reconstruction, appurtenances or improvements to

real property accomplished according to the conditions of a

contract, machinery and equipment, furniture and autos and trucks;

and

6. Debt service, which may include outlays in the form of debt

principal payments, periodic interest payments, paying agent's fees,

or related service charges for benefits received in part in prior

fiscal periods as well as in current and future fiscal periods.