{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-17-211","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-17-211","heading":"Expenditure of funds - Balances to be carried forward -","body":"Unlawful acts and liability therefor.\n\nA. No expenditure may be incurred or made by any officer or\n\nemployee which exceeds the fund balance for any fund. Any fund\n\nbalance remaining in a fund at the end of the fiscal year shall be\n\ncarried forward to the credit of the fund for the next fiscal year.\n\nNo expenditure may be authorized or made by any officer or employee\n\nwhich exceeds the appropriation of any fund.\n\nB. It shall be unlawful for any officer or employee of the\n\nmunicipality in any budget year:\n\n1. To create or authorize creation of a deficit in any fund; or\n\n2. To authorize, make or incur expenditures in excess of ninety\n\npercent (90%) of the appropriation for any fund of the budget as\n\nadopted or amended until revenues received, including the prior\n\nfiscal year's fund balance carried forward, totals an amount equal\n\nto at least ninety percent (90%) of the appropriation for the fund.\n\nExpenditures may then be made and authorized so long as any\n\nexpenditure does not exceed any fund balance.\n\nC. Any obligation that is contracted or authorized by any\n\nofficer or employee in violation of this act shall become the\n\nobligation of the officer or employee himself and shall not be valid\n\nor enforceable against the municipality. Any officer or employee\n\nwho violates this act shall forfeit his office or position and shall\n\nbe subject to such civil and criminal punishments as are provided by\n\nlaw. Any obligation, authorization for expenditure or expenditure\n\nmade in violation of this act shall be illegal and void.","path":["OK Code","Title 11"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os11.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"155677cfb03ab11f1f8c3202bdd389e3ecbbc70411a4a75ac14b604817a01ca9","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-17-210","next":"us-ok/okla.-stat.-tit.-11-11-17-212"},"notice":"GroundRules: Original legal text. Not legal advice."}