Okla. Stat. tit. 62, § 62-310.5: Surplus for unencumbered balances - Supplemental

appropriations - Cancellation of appropriations.

Provided all fund balance reserved for unencumbered balances of

appropriations for the prior fiscal year on hand at the close of day

September 30, may be appropriated by supplemental appropriation to

current expense purposes in the current fiscal year in the manner

now provided by law. In the event of the recording of an estimated

encumbrance or in the event of an increase in the cost price of

supplies, equipment, materials, etc., these underestimations may be

provided for during the three-months period by the cancellation of

appropriations made by the county excise board prior to June 30,

subject to the approval both of the governing board and the officer

in charge of the department or appropriation account only in

instances as hereinabove set forth and only in amounts sufficient to

pay such increased encumbrances, and by reappropriation to the

appropriation accounts in which an underestimate encumbrance was

made, all in the manner as now provided by law for the making of

supplemental appropriations.