Okla. Stat. tit. 68, § 68-3020: Temporary appropriations

A. The excise boards of the various counties in the state may

convene at any time after the beginning of any fiscal year, upon

call of the chairman of the board, for the purpose of approving

temporary appropriations for the counties, cities, school districts

and other municipal subdivisions of the state. Whenever the

governing board of any such county, city, school district or other

municipal subdivision of the state shall present to the excise board

of such county or of the county in which any such city, school

district or other municipal subdivision is located in whole or in

part, a verified application showing that the needs of such county,

city, school district or other municipal subdivision so require,

such excise board may make temporary appropriations for lawful

current expenses of such county, city, school district or other

municipal subdivision.

B. Warrants or checks may be drawn against such temporary

appropriations pending action by the excise board upon the annual

estimate of needs and budget of such county, city, school district

or other municipal subdivision for such fiscal year. The amount

which may be appropriated by such temporary appropriations shall in

no event exceed the entire amount which the governing board, making

the application, estimates will be available for the entire fiscal

year for each purpose for which a temporary appropriation is

requested; provided, however, the limitation on appropriations and

any requirement for request or approval of temporary appropriations

shall not apply to any city or town if the revenue from the ad

valorem tax to the municipal general fund amounted to less than five

percent (5%) of the total revenues accruing to the municipal general

fund during the prior fiscal year. Such cities and towns may pay

for lawful current expenditures pursuant to the estimate of needs as

filed by the city or town and pending final action of the excise

board.

C. Any such temporary appropriations so approved by the excise

board of any county shall, when the annual budget for such county,

city, school district or other municipal subdivision is finally

approved, be merged in the annual appropriations for the same

purposes and any warrant which has been, in the meantime, drawn

against such temporary appropriations shall be charged against the

final approved annual appropriations of such county, city, school

district or other municipal subdivision for the said current fiscal

year.