Okla. Stat. tit. 19, § 19-901.49: Amendment of budget - Supplemental appropriations

A. The board may amend the budget to make supplemental

appropriations to any fund up to the amount of additional revenues

which are available for current expenses as shown by a fund balance

for the fund due to:

1. Revenues received from sources not anticipated in the budget

for that year;

2. Revenues received from anticipated sources but in excess of

the budget estimates therefor; or

3. Unexpended unencumbered cash balances on hand at the end of

the preceding fiscal year which had not been anticipated in the

budget. Any appropriation authorizing the creating of an

indebtedness shall be governed by the applicable provisions of

Article X of the Constitution of the State of Oklahoma.

B. 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 in a particular fund to meet the

requirements of appropriation for the fund, the board shall take

action as it deems necessary. For that purpose, it may amend the

budget to reduce one or more appropriations, 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.

C. A budget amendment as provided in this section authorizing

supplemental appropriations or a decrease or change in appropriation

or funds shall be adopted at a meeting of the board and filed with

the district, the county clerk of each county in which the district

is located and the State Auditor and Inspector.