{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-17-218","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-17-218","heading":"Purpose-based budget - Procedures","body":"A municipality that selects a purpose-based budget format shall\n\nbe subject to the following procedures in addition to other\n\napplicable provisions of the Municipal Budget Act:\n\n1. Each municipality shall adopt an appropriation for each\n\npurpose as established by the governing body;\n\n2. In all cases the appropriations shall not exceed the income\n\nand revenue provided by the governing body from estimated revenues\n\nand appropriated fund balance;\n\n3. The adopted budget shall be in effect on and after the first\n\nday of the fiscal year to which it applies. The budget as adopted\n\nand filed with the State Auditor and Inspector shall constitute an\n\nappropriation for each purpose as defined by the governing body, and\n\nthe appropriation thus made shall not be used for any other purpose\n\nexcept as provided by law;\n\n4. The chief executive officer, or designee, as authorized by\n\nthe governing body, may transfer any unexpended and unencumbered\n\nappropriation or any portion thereof from one purpose to another;\n\nexcept that no appropriation for debt service or other appropriation\n\nrequired by law or ordinance may be reduced below the minimums\n\nrequired;\n\n5. No encumbrance or expenditure may be authorized or made by\n\nany officer or employee which exceeds the available appropriation\n\nfor each purpose as defined by the governing body;\n\n6. The governing body may amend the budget to make supplemental\n\nappropriations to any purpose up to the amount of additional\n\nunappropriated income and revenues which become available during the\n\nfiscal year;\n\n7. If at any time during the budget year it appears probable\n\nthat revenues available will be insufficient to meet the amount\n\nappropriated, or that due to unforeseen emergencies there is\n\ntemporarily insufficient money to meet the requirements of\n\nappropriation, the governing body shall take action as it deems\n\nnecessary. For that reason, it may amend the budget to reduce one\n\nor more appropriations or it may amend the budget to transfer money\n\nfrom one purpose to another purpose, but no appropriation for debt\n\nservice may be reduced and no appropriation may be reduced by more\n\nthan the amount of the unencumbered and unexpended balance thereof.\n\nNo transfer shall be made from the debt service fund to any other\n\nfund except as may be permitted by the terms of the bond issue or\n\napplicable law; and\n\n8. A budget amendment as provided in this section authorizing\n\nsupplemental appropriations or a decrease in the total appropriation\n\nof funds shall be adopted at a meeting of the governing body and\n\nfiled with the municipal clerk and the State Auditor and Inspector.","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":"789dddc2c5493db5bbab74b33d2360c685074cb397353a3fae2ce599956c6b09","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-17-217","next":"us-ok/okla.-stat.-tit.-11-11-17-301"},"notice":"GroundRules: Original legal text. Not legal advice."}