Okla. Stat. tit. 68, § 68-3011: Departments operated within general fund - Special budget

and cash accounts - Items of appropriation.

(1) For each office, board, commission and department, including

public utilities operated within the general fund, and special

budget accounts and cash accounts, of counties, cities and towns,

the items of appropriation shall, unless otherwise provided by law,

be as follows: "personal services," "maintenance and operation," and

"capital outlay," applied as enumerated and defined in the preceding

section. Provided, that public utilities owned or controlled and

managed by the city may be operated within the budget as a

department within the general fund or may be separately operated as

a private enterprise, not controlled by general taxation statutes,

and expenditures for operating expenses, replacements and extensions

may be made from the income derived from the operation of such

utility without appropriation. Nothing herein contained shall

operate to prevent the governing board from transferring any

surplus, not needed for the operation of such public utilities, to

the general fund or sinking fund of the municipality.

(2) The board of trustees of a town (not a city) having a

population less than that required by law to become a city, may at

its option submit its estimate of needs in short form, not

departmentalized, showing in separate items the amounts of funds

estimated and appropriated for the functions and purposes thereof,

but defined as follows: "personal services," "maintenance and

operation" and "capital outlay" as enumerated and defined in the

preceding section. Small utilities managed directly by such board

of town trustees may be operated within such budget or separately

operated and reported as are city utilities separately operated; but

if within the budget and as separate department, the

departmentalized budget form shall be used.