{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3010","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3010","heading":"Items of appropriation - Meaning of terms","body":"Each of the items of appropriation as hereinafter defined and\n\nenumerated shall represent, in the broadest permissible sense, a\n\nspecific purpose, and each such item of appropriation shall be the\n\nestimate made and approved for such purpose, subject to encumbrance\n\nand expenditure therefor under restrictions otherwise provided by\n\nlaw. The distinctive functional purpose of each shall be that\n\nassigned by statute, charter or ordinance to the office, board,\n\ncommission or department for counties, cities and towns, and to\n\nquasi-municipal boards serving a particular function but lacking\n\ncorporate powers. As applied to each, except where otherwise\n\nprovided by law, the terms used shall be applied in meaning as\n\nfollows: the term \"personal services\" is defined to comprehend all\n\nsalaries, wages, per diem compensation, fees where the only\n\ncompensation of the recipient is the fees earned, and all allowances\n\nor reimbursement for travel expense where authorized by law and/or\n\ndefined by law, paid to any officer, deputy, employee or other\n\nindividual for services rendered or employment in relation to the\n\noffice, department or subdivision of the municipality, including\n\nsuch items as fees and mileage of witnesses and jurors when paid\n\nfrom the general fund, fees of constables and justices of the peace\n\nand all other fees, compensation or remuneration paid to individuals\n\nor persons who have only their professional, technical or vocational\n\nskills and services to sell. In the departments of roads and\n\nhighways and/or streets and alleys the term \"personal services\"\n\nshall comprehend all items so defined hereinbefore and shall be\n\nfurther specifically defined to include such items as salaries,\n\nwages, per diem compensation and all other compensation or\n\nremuneration paid to engineers, surveyors, mechanics, truck drivers,\n\ntractor and grader operators, carpenters, etc., for professional,\n\ntechnical and vocational skills and services rendered in relation to\n\nemployment by or within such department or subdivision of the\n\nmunicipality. The term \"maintenance and operation\" is defined to\n\ncomprehend all current expense except those items herein defined as\n\n\"personal services\" and/or \"capital outlay,\" and \"sinking funds,\"\n\nincluding all items, articles and materials consumed with use,\n\nrentals on machinery and equipment, premiums on surety bonds and\n\ninsurance, all maintenance and repair accomplished according to the\n\nconditions of a contract, and all items of expense paid to any\n\nperson, firm or corporation who renders service in connection with\n\nthe repair, sale or trade of articles and commodities. In the\n\ndepartments of roads and highways and/or streets and alleys the term\n\n\"maintenance and operation\" shall comprehend all items so defined\n\nhereinbefore, and shall be further specifically defined to include\n\nall items, articles and materials consumed with the use in the\n\nrepair, maintenance, construction or reconstruction of roads,\n\nbridges, highways, streets and alleys by the usage of force account\n\nlabor, rentals on machinery and equipment, premiums on surety bonds\n\nand insurance, and all repair and maintenance accomplished under the\n\nterms of a contract. The term \"capital outlay\" is defined to\n\ncomprehend all items and articles (either new or replacements) not\n\nconsumed with use but only diminished in value with prolonged use,\n\nsuch as new, or replacements of, machinery, equipment, furniture and\n\nfixtures, all real properties, and all construction or\n\nreconstruction of buildings, appurtenances and improvements to real\n\nproperties accomplished according to the conditions of a contract.\n\nIn the departments of roads and highways and/or streets and alleys\n\nthe term \"capital outlay\" shall comprehend all items so defined\n\nhereinbefore and shall be further specifically defined to include\n\nthe cost, and all expense incurred in relation thereto, of rights-\nonstruction of buildings, appurtenances and improvements to real\n\nproperties accomplished according to the conditions of a contract.\n\nIn the departments of roads and highways and/or streets and alleys\n\nthe term \"capital outlay\" shall comprehend all items so defined\n\nhereinbefore and shall be further specifically defined to include\n\nthe cost, and all expense incurred in relation thereto, of rights-\n\nof-way or other real property necessary for the construction of\n\nroads and highways and/or streets and alleys as the case may be.\n\nProvided, that the State Auditor and Inspector may add or\n\nsubstitute, and define, other items of appropriation where necessary\n\nto fulfill special functions therein required, but such items shall\n\nalways be the fewest that will fulfill the requirements of the\n\nConstitution or Legislature.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"2f3c149342dac3c0664ce2c14adfc830eb5950bf3d3b5b55b5f2f99ea935a60e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-301","next":"us-ok/okla.-stat.-tit.-68-68-3011"},"notice":"GroundRules: Original legal text. Not legal advice."}