Okla. Stat. tit. 70, § 70-5-170: Transfer of unexpended or unencumbered appropriations

For the fiscal year ending June 30, 2004, the superintendent of

a school district or designee may transfer any unexpended or

unencumbered appropriation in an amount not to exceed twenty-five

percent (25%) of the total appropriation from one account, fund, or

program category to another account, fund, or program category. The

amount to be transferred, together with all previous transfers,

shall not exceed twenty-five percent (25%) of the total

appropriation to the account, fund or program category from which

the transfer is being made. Provided, funds shall not be

transferred between the general fund and building fund of any school

district. The State Department of Education shall be notified in

writing or electronically of all transfers at the time the transfers

are made.