{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3021","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3021","heading":"Supplemental and additional appropriations","body":"Whenever the public welfare or the needs of any county, city,\n\ntown, or school district shall require, the excise board may, on\n\ncall of the chair, convene at any time for the purpose of making\n\nsupplemental or additional appropriations for current expense\n\npurposes; provided, that all such appropriations authorizing the\n\ncreation of an indebtedness shall come within the limitations of\n\nSection 26, Article X, Oklahoma Constitution. No supplemental or\n\nadditional appropriation shall be made for any county, city, town or\n\nschool district in excess of the income and revenue provided or\n\naccumulated for the year. As to all such proposed appropriations\n\nthe following procedure shall be followed:\n\nFirst: The proper officers of the county, city, town or school\n\ndistrict shall make and file with the excise board a financial\n\nstatement showing its true fiscal condition as at the close of the\n\nmonth next preceding or as of May 15 or June 20, or both dates,\n\npreceding the date of filing, and shall submit therewith a statement\n\nof the amount and purpose for which each proposed supplemental\n\nappropriation is to be used. The financial statement shall show, as\n\nto current expense or general fund, the amount of cash in the\n\ntreasury; the amount of taxes in process of collection as to which\n\nthe date of sale for delinquency has not elapsed; the amount of the\n\nuncollected portion of the estimated income other than ad valorem\n\ntax as fixed by the excise board for the current fiscal year; the\n\namount of warrants outstanding and an estimate of the interest\n\naccrued and accruing thereon; the amount of unexpended balance of\n\nall appropriations for current expense purposes as to which a period\n\nof six (6) months has not elapsed from the date of the close of the\n\nfiscal year for which the appropriation was available; and the\n\nsurplus or deficit in revenue, if any, in each fund.\n\nSecond: If the financial statement herein required shall\n\ncorrectly reflect a surplus in revenue in any fund available for\n\ncurrent expenses, and the excise board shall so affirmatively find,\n\nit may make supplemental appropriations to an amount not exceeding\n\nthe aggregate of such surplus.\n\nThird: If the surplus of revenue, as found and determined by\n\nthe excise board, shall be insufficient for the additional needs and\n\nrequirements of the county, or other municipal subdivision, the\n\nexcise board shall have the power and authority to revoke and cancel\n\nin whole, or in part, any appropriation or appropriations, or parts\n\nthereof, previously made to any officer or department of government\n\nof any county, city, town or school district and to make in lieu\n\nthereof such supplemental and additional appropriations for current\n\nexpense purpose as the interest of the public may require; provided,\n\nthat no appropriation or part thereof shall be revoked or canceled\n\nagainst which there may be an unpaid claim or contract pending. The\n\ntotal amount of all such appropriations shall not exceed the\n\naggregate of the amount of appropriations so revoked or canceled,\n\nand the surplus or unappropriated revenue, if any, of the county,\n\ncity, town or school district for which it is proposed to make such\n\nadditional appropriation; provided, that before any appropriation or\n\npart thereof shall be revoked or canceled, the officer or officers\n\nin charge of the office or department of government for which any\n\nsuch appropriation is available shall be notified of the proposed\n\nrevocation or cancellation, and shall be afforded an opportunity, if\n\nso desired, to appear before the excise board and protest against\n\nsuch proposed action. As to counties, cities and school districts,\n\nthe financial statement and request for supplemental appropriations\n\nherein required to be filed with the excise board shall be published\n\nat least one time in some newspaper of general circulation in the\nn or cancellation, and shall be afforded an opportunity, if\n\nso desired, to appear before the excise board and protest against\n\nsuch proposed action. As to counties, cities and school districts,\n\nthe financial statement and request for supplemental appropriations\n\nherein required to be filed with the excise board shall be published\n\nat least one time in some newspaper of general circulation in the\n\ncounty or city for which made. The publication shall be made at\n\nleast three (3) days prior to the date on which the excise board\n\nshall consider the proposed supplemental or additional\n\nappropriations. No appropriations shall be made and considered by\n\nthe excise board in the absence of the financial statement herein\n\nrequired to be filed.\n\nFourth: If at any time during the budget year it appears to the\n\ncounty treasurer that there is temporarily insufficient money in a\n\nparticular fund to meet the requirements of appropriation in the\n\nfund, the excise board, upon request of the county treasurer and\n\nupon notification to the county commissioners, may temporarily\n\ntransfer money from one fund to any other fund with the permission\n\nof the county officer in charge of the fund that the money will be\n\ntemporarily transferred from. No transfer shall be made from the\n\ndebt service fund to any other fund except as may be permitted by\n\nthe terms of the bond issue or applicable law. Any funds\n\ntemporarily transferred shall be repaid to the original fund from\n\nwhich they were transferred within the fiscal year that the funds\n\nwere transferred.","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":"ef5ce29f85c65464aad02a718a36b4de482be3007176aac822b385359efcee64","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3020","next":"us-ok/okla.-stat.-tit.-68-68-3022"},"notice":"GroundRules: Original legal text. Not legal advice."}