Okla. Stat. tit. 62, § 62-461: Transfers authorized - Request for transfer - Approval -

Notice.

If additional or supplemental needs exist in any department or

appropriation account of a county, school board of education or

municipal government as to any item or items of appropriation

therefor, that are immediately urgent, and there exists in any other

appropriation account or department of the government unexpended and

unencumbered balances of appropriations of less immediately urgent

need, the duly-constituted head of such department or officer in

charge of an account needing additional or

supplementalappropriations, shall make a written request for

transfer of appropriation balance or any portion thereof to the

governing body. The written request for transfer shall set forth

such additional or supplemental needs and the occasion for such

needs, together with detail of account items and the amount of each

item proposed to be canceled, and the written consent of the

department head or officer in charge of the account from which the

appropriation or any portion thereof is to be canceled. The

approval of the request for transfer by the governing body, without

other formality, shall effect cancellation of appropriations in the

items and amounts less urgently needed and increase in like total

sum to the appropriation accounts or department by items and amounts

for such immediately urgent needs. The clerk of the governing body

shall notify in writing the clerk of the county excise board of the

changes and shall also notify the treasurer and the head of each

department affected of the action, and they shall adjust their

accounts accordingly. In a municipality, or school board of

education, the actions and consent of the respective department

heads or officers provided in this section may be performed by the

governing body or by persons designated by the governing body.