Okla. Stat. tit. 62, § 62-310.2: Record of appropriations - Charges - Approval of claims

- indebtedness in excess of appropriation - Authority to incur

indebtedness.

The clerk of each county or encumbering officer of the

municipality shall keep a record in such form as prescribed by the

State Auditor and Inspector in which shall be kept an exact account

of each appropriation as made by the county excise board as

departmentalized for each department of government or as made by the

municipal governing body as authorized by law. The amount and

purpose of each purchase order or contract shall be charged against

the appropriation as made by the excise board or governing body at

the time purchase is made or contract let and the balance in the

appropriation account after such charges are deducted shall

constitute the unencumbered balance available. No purchase order

shall be paid until approved by the officer, board or commission

having charge of the office or department for which the

appropriation is available and from which such payment is proposed

to be made, provided that no indebtedness for any purpose shall be

incurred in excess of the appropriation for that purpose and

provided that the county and municipal officers referred to herein

are made responsible on their official bond for any and all

indebtedness incurred by them. Each county or municipal officer in

charge of a department or appropriation account shall be allowed to

incur indebtedness against all appropriations within his department

under the regulations as provided for herein, except when otherwise

provided by law; and provided further, that only those municipal

officers and employees designated by the governing board shall have

authority to obligate the municipality.