{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-1719","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-1719","heading":"Classification of estimated revenues and appropriation","body":"expenditures.\n\nEstimated 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 member or employee of the\n\nboard for services rendered or for employment. Employee benefits\n\nmay include employer contributions to a retirement system,\n\ninsurance, vacation allowances, sick leave, terminal pay or similar\n\nbenefits;\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 services and charges, which may include all current\n\nexpenses other than those listed in paragraphs 1, 2, 3, 5 or 6 of\n\nthis section;\n\n5. Capital outlays, which may include outlays which result in\n\nacquisition of or additions to fixed assets purchased by the\n\ndistrict, including land, buildings, improvements other than\n\nbuildings, and all construction, reconstruction, appurtenances or\n\nimprovements to real property accomplished according to the\n\nconditions of a contract, machinery and equipment, furniture and\n\nautos and trucks; and\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":"a1a9df52dd7a002f359c8b5d1ee6b342a6032654b76dd44ba427a47a9035a336","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-1718","next":"us-ok/okla.-stat.-tit.-19-19-1720"},"notice":"GroundRules: Original legal text. Not legal advice."}