{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-1416","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-1416","heading":"Expenditures exceeding fund balance prohibited - Budget","body":"balances - Other unlawful acts - Liability.\n\nA. No expenditure may be authorized or made by any county\n\nofficer or employee which exceeds any fund balance in any fund for\n\nwhich a budget is not required to be adopted.\n\nB. Any balance remaining in a fund at the end of the budget\n\nyear shall be carried forward to the credit of the fund for the next\n\nbudget year.\n\nC. It shall be unlawful for any county officer or employee in\n\nany budget year of a fund for which a budget has been prepared:\n\n1. To create or authorize creation of a deficit in any fund; or\n\n2. To authorize, make or incur expenditures or encumbrances in\n\nexcess of ninety percent (90%) of the appropriation for a given\n\ncategory of expenditure in the budget of any fund as adopted or\n\namended until revenues in an amount equal to at least ninety percent\n\n(90%) of the appropriation have been collected. Any fund balance\n\nwhich is included in the appropriation within a given fund is\n\nconsidered revenue in the budget year for which it is appropriated.\n\nExpenditures may then be made and authorized as revenues are\n\navailable so long as any expenditure does not exceed the actual fund\n\nbalance in any budgeted fund.\n\nD. Any obligation that is contracted or authorized by any\n\ncounty officer 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 county. Any county 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 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":"fea3df507646c2add256113bddf4c6ebd53bdb7b8b3ab921a791bcccda782d8f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-1415","next":"us-ok/okla.-stat.-tit.-19-19-1417"},"notice":"GroundRules: Original legal text. Not legal advice."}