{"data":{"id":"us-ok/okla.-stat.-tit.-62-62-331","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 62, § 62-331","heading":"Consolidation of general and special funds - Budget","body":"accounts and funds - Appropriations - Apportionment.\n\nFor the purposes of simplifying budgetary accounting of the\n\nseveral counties and other municipal subdivisions of the State of\n\nOklahoma, all public officers charged under the law with making\n\nfinancial statements, budgets, levies, and accounting for public\n\nfunds of such municipal subdivisions of the state are hereby\n\ndirected and required to account for all such public funds in the\n\nmanner provided for in this act.\n\nFirst. All funds for current requirements arising out of an ad\n\nvalorem tax levy assessed and collected under the provisions of\n\nSection 9, Article 10, Constitution, as amended, except Separate\n\nSchool Funds, are hereby declared to constitute the \"General Fund\"\n\nof such county, city, town, independent or dependent school\n\ndistrict, or other municipal subdivisions of the state. All special\n\n\"funds\" arising out of an ad valorem tax levy, within the\n\nlimitations of said Section 9, Article 10, Constitution, except\n\nSeparate School Funds, authorized or required by existing laws to be\n\ndevoted to a specific or special purpose, or that may hereafter be\n\nso authorized or required, unless specifically excepted, shall, from\n\nand after the effective date of this act, be accounted for as\n\nintegral \"budget accounts\" within and as a part of the said \"General\n\nFund.\" Each such integral budget account shall bear the title\n\nascribed by law to such special purpose, and it shall be subject to\n\nbe so itemized for purpose of appropriation as the law may direct\n\nfor the accomplishment of such special purpose, and none of the\n\nitems of appropriation within such special budget account shall ever\n\nbe expended for any purpose other than provided by the law creating\n\nsuch special fund (now budget account) nor shall any part of it ever\n\nbe available for transfer to any other budget account within the\n\nGeneral Fund. It is provided, however, that cancellation and/or\n\ntransfer between the several items of appropriation for a special\n\npurpose within the limitations and in the manner provided by law is\n\nhereby authorized.\n\nThe total of the items of appropriation for a special purpose\n\nfor which it is not mandatory to make a levy, if now or hereafter\n\nlimited to a fixed or maximum rate of ad valorem mill levy, shall be\n\nlimited in amount to the equivalent of the net proceeds of such ad\n\nvalorem tax rate, plus ninety percent (90%) of the miscellaneous\n\nrevenue collected from such source during the preceding fiscal year.\n\nIf a levy for a special purpose be mandatory, under legislative\n\nexercise of the sovereign powers of the state to direct a\n\nconstitutional function, the total of the several items of\n\nappropriation for such mandatory special purpose must be fixed by\n\nthe county excise board at the equivalent of the net proceeds of\n\nsuch ad valorem rate as the law may direct, plus the amount of any\n\nunexpended balance of appropriations for the same special purpose of\n\nthe preceding year; provided, however, that if the said governing\n\nboard of the municipality attach to the estimate of needs for the\n\nensuing year a certificate executed under oath that all of the\n\nrequirements of the legislative mandate involving such special fund\n\nor account have been fully met, the total of appropriations then to\n\nbe approved shall be limited to the equivalent of the net proceeds\n\nof such mandatory levy, plus ninety percent (90%) of the\n\nmiscellaneous revenue collected from such source during the\n\npreceding fiscal year.\n\nThe total of the several items of appropriation currently\n\nnecessary for salaries generally and other governmental requirements\n\nother than those authorized or required to be provided by special\n\nfunds, or budget accounts as herein provided, shall constitute an\n\nintegral account within the General Fund, to be known henceforth as\nevenue collected from such source during the\n\npreceding fiscal year.\n\nThe total of the several items of appropriation currently\n\nnecessary for salaries generally and other governmental requirements\n\nother than those authorized or required to be provided by special\n\nfunds, or budget accounts as herein provided, shall constitute an\n\nintegral account within the General Fund, to be known henceforth as\n\nthe \"Governmental Budget Account\" to be itemized as now provided by\n\nlaw.\n\nOut of such portion of the fifteen (15) mills that may be\n\napportioned to county purposes by the county excise board, or the\n\nLegislature, under the provisions of Section 9, Article 10,\n\nConstitution, as amended, there is hereby specifically apportioned,\n\nand the equivalent of the net proceeds thereof required to be used\n\nfor:\n\ncrippled children, mandatory to provide aid to curable\n\ndefectives, one-tenth (1/10) mill;\n\nCounty audit, mandatory to police county public funds, one-\n\ntenth (1/10) mill; and the residue of that portion of the fifteen-\n\nmill limit apportioned to county purposes shall be used, so far as\n\nmay be necessary, together with other income and surpluses legally\n\naccruing to the county general fund, other than those indicated in\n\nthe \"Fifth\" provision of this section, to provide for the estimate\n\nof needs submitted by the board of county commissioners, until\n\notherwise provided by law, as follows:\n\nGovernmental Budget Account, optional with board of county\n\ncommissioners; Highway Levy Budget Account, optional with board of\n\ncounty commissioners; Free Fair Budget Account, optional within\n\nlimit of applicable statute; Free Fair Improvement Budget, optional\n\nwithin net proceeds of one (1) mill; Free Fair Additional\n\nImprovement Budget, optional within net proceeds of one (1) mill;\n\nLibrary Budget Account, optional within net proceeds of one-half\n\n(1/2) mill; Public Health Budget Account, optional within net\n\nproceeds of one (1) mill; Tick Eradication Account, optional with\n\nboard of county commissioners; Bovine T. B. Budget Account, optional\n\nwithin limit of Five Thousand Dollars ($5,000.00); Farm and Home\n\nDemonstration Budget Account, optional within limitations fixed by\n\nHouse Bill No. 649, Session Laws, 1933; and such other special\n\nbudget accounts as may hereafter be provided by law.\n\nSuch portion of the fifteen (15) mills that may be apportioned\n\nto city and/or town purposes by the county excise board, or the\n\nLegislature, under the provisions of Section 9, Article 10,\n\nConstitution, as amended, shall be used, so far as may be necessary,\n\ntogether with other income and surpluses legally accruing to the\n\ngeneral fund of such city or town, other than those indicated in the\n\n\"Fifth\" provision of this section, as defined herein, to provide for\n\nthe estimate of needs as submitted by the governing board of such\n\ncity or town, until otherwise provided by law, as follows:\n\nLibrary Budget Account, mandatory, where applicable under\n\nprovisions of House Bill No. 555, Session Laws, 1935, at not to\n\nexceed net proceeds of two (2) mills; plus ninety percent (90%) of\n\nthe miscellaneous revenue collected from such source during the\n\npreceding fiscal year; Governmental Budget Accounts, optional with\n\ngoverning board; Cemetery Budget Account, optional within net\n\nproceeds of one-half (1/2) mill, plus ninety percent (90%) of the\n\nmiscellaneous revenue collected from such source during the\n\npreceding fiscal year; Street Paving Repair Budget, optional within\n\nnet proceeds of one (1) mill, plus ninety percent (90%) of the\n\nmiscellaneous revenue collected from such source during the\n\npreceding fiscal year; Park Budget Account in cities having a\n\npopulation of more than thirty thousand (30,000) under Section\n\n12672, Oklahoma Statutes, 1931, optional within net proceeds of one\nduring the\n\npreceding fiscal year; Street Paving Repair Budget, optional within\n\nnet proceeds of one (1) mill, plus ninety percent (90%) of the\n\nmiscellaneous revenue collected from such source during the\n\npreceding fiscal year; Park Budget Account in cities having a\n\npopulation of more than thirty thousand (30,000) under Section\n\n12672, Oklahoma Statutes, 1931, optional within net proceeds of one\n\n(1) mill, plus ninety percent (90%) of the miscellaneous revenue\n\ncollected from such source during the preceding fiscal year; and\n\nsuch other special budget accounts as may hereafter be provided by\n\nlaw; provided, that the provisions of this act with regard to\n\nCemetery Budget Account and restrictions as to the amount thereof\n\nshall not apply to cities, towns or municipalities which derive\n\ntheir revenue wholly from sources other than ad valorem taxes.\n\nSuch portion of the fifteen (15) mills that may be apportioned\n\nto school purposes by the county excise board, or the Legislature,\n\ntogether with the number of mills excess levy legally voted, under\n\nthe provisions of Section 9, Article 10, Constitution, as amended,\n\nshall be used, so far as may be necessary, together with other\n\nincome and surpluses accruing to the General Fund of such school\n\ndistrict, other than those indicated in the \"Fifth\" provision of\n\nthis Section, to provide for the estimate of needs as submitted by\n\nthe governing boards of the several school districts as follows:\n\nGovernmental Budget Account, limited in ratio of the\n\nnontransferred pupils to the enumerated pupils as to total\n\nappropriation; Transfer Budget Account, limited in ratio of the\n\ntransferred pupils to the enumerated pupils as to total\n\nappropriation; unless the Legislature should, at some future time,\n\nprovide for other special budget accounts within the General Fund.\n\nWhen the totals of all \"General Fund\" appropriations as\n\nintegrated and defined under this subsection shall have been\n\ndetermined for each municipality and the levy and/or levies\n\ncomputed, according to law, the levy and/or levies so computed shall\n\nthenceforth cease to be separate but shall be certified, extended,\n\ncollected, and distributed as a \"General Fund Levy\" for such\n\nmunicipality, accounted for, together with any other current general\n\nfund revenue, as its \"General Fund,\" and expended by issuance of one\n\nseries of General Fund Warrants for such year.\n\nSecond. Repealed. Laws 1953, p. 445, Section 55.\n\nThird. All funds created by tax levy under the provisions of\n\nSection 10, Article 10, Constitution, are hereby declared to\n\nconstitute the \"Building Fund\" of such municipality as may authorize\n\nsuch fund by legal election under the terms of said Section; and\n\nsuch levy shall be separately computed, certified, distributed when\n\ncollected, and so expended.\n\nFourth. All funds required to be provided by ad valorem tax\n\nlevy to pay outstanding indebtedness created under authority of\n\nSection 26 and/or Section 27, Article 10, Constitution, are hereby\n\ndeclared to constitute the \"Sinking Fund\" of such county or other\n\nmunicipal subdivision, to be used for the payment of coupons, bonds,\n\nand judgments as provided by law.\n\nFifth. All excise taxes collected by the State of Oklahoma and\n\ndistributed to the counties or other municipal subdivisions under\n\nlegislative enactment for specific purposes, and all contributions\n\nby the State of Oklahoma out of its General Revenues to any of the\n\nmunicipal subdivisions of the State to be expended under direction\n\nof statute, and all local collections required by law to be\n\naccounted for as cash funds, shall, when received by the treasurer\n\nthereof, to set up in a distinct and separate \"Cash Fund\",\n\nidentified in the title thereof by the purpose for which such\n\ndistribution or contribution is made; and all warrants drawn thereon\n\nshall be payable on demand. None of these excise taxes or state\nder direction\n\nof statute, and all local collections required by law to be\n\naccounted for as cash funds, shall, when received by the treasurer\n\nthereof, to set up in a distinct and separate \"Cash Fund\",\n\nidentified in the title thereof by the purpose for which such\n\ndistribution or contribution is made; and all warrants drawn thereon\n\nshall be payable on demand. None of these excise taxes or state\n\ncontributions shall be appropriated by the county excise board\n\nbefore the cash is actually on hand; then the governing board\n\ninvolved shall prepare an estimate of needs to be met therefrom and\n\nsubmit it to the county excise board, and if said excise board finds\n\nsaid estimate to be for legal purposes and the treasurer thereof\n\ncertifies that the cash is actually on hand, then the excise board\n\nshall approve such estimate.","path":["OK Code","Title 62"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os62.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"75b6e0fb2c2fdb891d04dec2fefeea0b8c1c291a952fde4a4b6e084236e0766c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-62-62-326","next":"us-ok/okla.-stat.-tit.-62-62-332"},"notice":"GroundRules: Original legal text. Not legal advice."}