{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-1410","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-1410","heading":"Fund budgets required - Format - Contents","body":"A. At least thirty (30) days prior to the beginning of each\n\nfiscal year, a budget for each fund of the county for which a budget\n\nis required shall be completed by the county budget board. Each\n\nbudget shall provide a complete financial plan for the budget year.\n\nThe budget format shall be as prescribed by the State Auditor and\n\nInspector. The format shall contain at least the following in\n\ntabular form for each fund, itemized by department and account\n\nwithin each fund:\n\n1. Actual revenues and expenditures for the immediate prior\n\nfiscal year;\n\n2. Estimated actual revenues and expenditures for the current\n\nfiscal year; and\n\n3. Estimated revenues and proposed expenditures for the budget\n\nyear.\n\nB. The budget for each fund shall contain a budget summary. It\n\nshall also be accompanied by a budget message from the governing\n\nbody which shall explain the budget and describe its important\n\nfeatures.\n\nC. The estimate of revenues in each fund for any budget year\n\nshall include probable income by source which the county is legally\n\nempowered to collect or receive at the time the budgets are adopted.\n\nThe estimate shall be based upon a review and analysis of past and\n\nanticipated revenues of the county. Any portion of the budget of\n\nrevenues to be derived from ad valorem property taxation shall not\n\nexceed the estimated amount of tax which is available for\n\nappropriation, as provided by the county excise board, or which can\n\nor must be raised as required by law. The budget of expenditures\n\nfor each fund shall not exceed the estimated revenues for each fund.\n\nNo more than ten percent (10%) of the total budget for any fund may\n\nbe budgeted for miscellaneous purposes. Included in the budget of\n\nrevenues or expenditures for any fund may be amounts transferred\n\nfrom or to another fund. Any such interfund transfer shall be shown\n\nas a transfer from the one fund and as a transfer to the other fund.\n\nD. The county budget board shall determine the needs of the\n\ncounty for sinking fund purposes, pursuant to Section 431 of Title\n\n62 and Section 28 of Article X of the Oklahoma Constitution, and\n\ninclude these requirements in the debt service fund budget for the\n\nbudget year.","path":["OK Code","Title 19"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os19.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"58d7629c400f45c40b03f993d41ab2b564690898125ecee0dfb0e885a879405c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-1409","next":"us-ok/okla.-stat.-tit.-19-19-1411"},"notice":"GroundRules: Original legal text. Not legal advice."}