Okla. Stat. tit. 68, § 68-3019: Certifying appropriation - Accounts - Warrants -

Certificates of indebtedness.

The secretary of the excise board shall immediately certify each

appropriation as made by the excise board to the clerk or other

issuing officer of the municipality for which the same is made. The

several items of the estimate as made and approved by the excise

board for each fiscal year shall constitute and are hereby declared

to be an appropriation of funds for the several and specific

purposes named in such estimate, and the appropriations thus made

shall not be used for any other fiscal year or purposes whatsoever,

except as provided in the preceding section. Each clerk or other

issuing officer shall open and keep an account for the amount of

each item of appropriation, showing the purpose for which the same

is appropriated, and the date, number, and amount of each warrant

thereon. No warrant or certificate of indebtedness in any form

shall be issued, approved, signed or attested, on or against any

appropriation for a purpose other than that for which the said item

of appropriation was made, or in excess of the amount thereof.