{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-17-213","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-17-213","heading":"Funds - Classification of revenues and expenditures","body":"Each fund shall be made up of accounts for classifying revenues\n\nand expenditures. Revenues shall be classified separately by\n\nsource. Expenditures shall be departmentalized within each fund and\n\nshall be classified into at least the following accounts:\n\n1. Personal services, which may include expenses for salaries,\n\nwages, per diem or other compensation, fees, allowances or\n\nreimbursement for travel expenses, and related employee benefits,\n\npaid to any officer or employee for services rendered or for\n\nemployment. Employee benefits may include employer contributions to\n\na retirement system, insurance, sick leave, terminal pay or similar\n\nbenefits;\n\n2. Materials and supplies, which may include articles and\n\ncommodities which are consumed or materially altered when used, such\n\nas office supplies, operating supplies and repair and maintenance\n\nsupplies, and all items of expense to any person, firm or\n\ncorporation rendering a service in connection with repair, sale or\n\ntrade of such articles or commodities;\n\n3. Other services and charges, which may include all current\n\nexpenses other than those listed in paragraphs 1, 2, 4, 5 or 6 of\n\nthis section, such as services or charges for communications,\n\ntransportation, advertising, printing or binding, insurance, public\n\nutility services, repairs and maintenance, rentals, miscellaneous\n\nitems and all items of expenses to any person, firm or corporation\n\nrendering such services;\n\n4. Capital outlays, which may include outlays which result in\n\nacquisition of or additions to fixed assets which are purchased by\n\nthe municipality, including machinery and equipment, furniture,\n\nland, buildings, improvements other than buildings, and all\n\nconstruction, reconstruction, appurtenances or improvements to real\n\nproperty accomplished according to the conditions of a contract;\n\n5. Debt service, which may include outlays in the form of debt\n\nprincipal payments, periodic interest payments, or related service\n\ncharges for benefits received in part in prior fiscal periods as\n\nwell as in current and future fiscal periods; and\n\n6. Fund transfers, which may include permanent transfers of\n\nresources from one fund to another.","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":"07d6c673b24be50cd2f36eab231b3890a657e24e74c21cf45bff09ccadbc91b4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-17-212","next":"us-ok/okla.-stat.-tit.-11-11-17-214"},"notice":"GroundRules: Original legal text. Not legal advice."}