Okla. Stat. tit. 19, § 19-901.48: Transfer of appropriation between accounts

A. The board may transfer any unexpended and unencumbered

appropriation or any portion thereof from one account to another

within the same department or from one department to another within

the same fund; except that no appropriation for debt service or

other appropriation required by law may be reduced below the

minimums required.

B. Whenever the necessity for maintaining any special fund of a

district has ceased to exist and a balance remains in the fund, the

board may authorize the transfer of the balance to the general fund.

Applicable law shall govern the use or transfer of balance in any

debt service or special revenue fund.