{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-1417","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-1417","heading":"Classifying estimated revenues and expenditures","body":"Estimated revenues and appropriation expenditures in the budget\n\nof each fund shall be classified in conformity with the accounting\n\nsystem prescribed by the State Auditor and Inspector. Revenues\n\nshall be classified separately by source. Expenditures shall be\n\ndepartmentalized by appropriate functions and activities within each\n\nfund and shall be classified within the following categories:\n\n1. Salaries and wages, which may include expenses for salaries,\n\nwages, per diem allowances and other forms of compensation;\n\n2. Employee benefits paid to any officer or employee for\n\nservices rendered or for employment. Employee benefits may include\n\nemployer contributions to a retirement system, insurance, vacation\n\nallowances, sick leave, terminal pay or similar benefits;\n\n3. Operating expenses, which may include materials and\n\nsupplies, articles and commodities which are consumed or materially\n\naltered when used, such as office supplies, operating supplies and\n\nrepair and maintenance supplies, and all items of expense to any\n\npersons, firm or corporation rendering a service in connection with\n\nrepair, sale or trade of such articles or commodities, such as\n\nservices or charges for communications, transportation, advertising,\n\nprinting or binding, insurance, public utility services, repairs and\n\nmaintenance, rentals, miscellaneous items and all items of operating\n\nexpense to any person, firm or corporation rendering such services;\n\n4. Other charges consisting primarily of conduit type payments,\n\nsuch as charity, food and clothing, claims and damages, death\n\nbenefits, grants and subsidies, reimbursements for food stamp\n\ndistribution, and similar payments;\n\n5. Capital outlays, which may include outlays which result in\n\nacquisition of or additions to fixed assets purchased by the county,\n\nincluding land, buildings, improvements other than buildings, and\n\nall construction, reconstruction, appurtenances or improvements to\n\nreal property accomplished according to the conditions of a\n\ncontract, machinery and equipment, furniture and autos and trucks;\n\nand\n\n6. Debt service, which may include outlays in the form of debt\n\nprincipal payments, periodic interest payments, paying agent's fees,\n\nor related service charges for benefits received in part in prior\n\nfiscal periods as well as in current and future fiscal periods.","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":"a9b99a08eb5eca1773b9bb532bc48ab82a55adf206da6755ff77404bf9710820","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-1416","next":"us-ok/okla.-stat.-tit.-19-19-1418"},"notice":"GroundRules: Original legal text. Not legal advice."}