{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-177.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-177.2","heading":"Use of ad valorem levy for county audit - Lapse and","body":"cancellation of unexpended balance.\n\nThe net proceeds of the one-tenth mill annual ad valorem levy\n\nupon the net total assessed valuation in any county for any year\n\nauthorized and mandatorily required to be appropriated and dedicated\n\nto county audit by Section or paragraph 331 of Title 62, Oklahoma\n\nStatutes 1951 (H.B. 367, page 282, S.L. 1941), shall henceforth be\n\nrestricted to and used only for audit survey and reporting receipt,\n\ndisbursement and management of county affairs financed by county ad\n\nvalorem levy and miscellaneous revenues other than ad valorem\n\ntaxation accruing to the general fund of such county, whether such\n\naudit be in the performance of duties charged to the State Auditor\n\nand Inspector and instigated at his own initiative and directive, or\n\non request of the board of county commissioners of such county or\n\norder of the Governor as provided by Section or paragraph 212 of\n\nTitle 74, Oklahoma Statutes 1951. If, after completion of audit of\n\nall county accounts so financed, and report thereof, including\n\nreport of audit of cash funds where possible, as by this act\n\nprovided, unless there be directive from the Governor for other\n\nand/or further inquiry, the board of county commissioners may, upon\n\ncertificate of completion by the State Auditor and Inspector,\n\nrequest that any unexpended and unencumbered balance of\n\nappropriation therein be, by the county excise board, lapsed and\n\ncancelled and the county revenues restricted thereby revert to\n\nsurplus, available for appropriation to any lawful county purpose.\n\nUpon request by the board of county commissioners, the State Auditor\n\nand Inspector shall, after making a determination that sufficient\n\nfunds are encumbered to cover the cost of the audit of all county\n\naccounts so financed, issue a certification of release of the\n\nunencumbered balance of these funds prior to completion of the\n\naudit.","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":"16e0be0feea6792a94b37cbb26bbc2fc38db0e4508f57811bf23c0d1021470dc","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-177.1","next":"us-ok/okla.-stat.-tit.-19-19-177.4"},"notice":"GroundRules: Original legal text. Not legal advice."}