{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3032","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3032","heading":"Warrants and debts prohibited during protest period -","body":"Exceptions.\n\n(1) Pending the expiration of the time within which protests\n\nmay be filed with the State Auditor and Inspector, no warrant shall\n\nbe issued or debt contracted by any municipality for any purpose\n\nexcept as provided hereinafter:\n\n(a) Counties: For salaries and compensation of each officer\n\nand all regular deputies and employees thereunder, including home\n\ndemonstration agents and farm demonstration agents employed by the\n\nboard of county commissioners under contract with the Extension\n\nDivision of the Oklahoma State University or United States\n\nDepartment of Agriculture or any other state or federal department\n\nunder cooperative agreement with the board of county commissioners\n\nas now or that may hereafter be provided by law, salaries of the\n\ncounty superintendent of health and regular employees of any county\n\nhealth unit, for regular salaries and maintenance and operation\n\ncosts of a county hospital and other quasi-municipal boards now or\n\nhereafter created by law; for insurance on county property and risks\n\nincluding premiums on bonds of public officials; for office\n\nsupplies, blank books, stationery, printing, postage, telephone,\n\ntelegraph, lights, fuel and water; for rent; for support,\n\nmaintenance, surgical and medical attention and necessary medicine\n\nand hospitalization, and transportation, of the poor or insane,\n\nprisoners, and widows; for neglected children, crippled children;\n\nfor support, maintenance, surgical and medical attention and\n\nnecessary medicines and hospitalization and transportation of\n\ncrippled, homeless, abandoned, dependent and neglected children, and\n\nchildren in danger of becoming delinquent, whether or not such debts\n\nare contracted in conjunction with a cooperating state department or\n\nagency; for jury commissioners, jurors, bailiffs, and witnesses for\n\ncourts of record, for transcripts and each item of court expense as\n\nmay be necessary and authorized by law; for fees of peace officers,\n\nand for such fees and costs in criminal and coroner actions for\n\nwhich the county is liable; for election expenses, including\n\nsalaries, per diem, and such other expenses as allowed by law; for\n\nannual audits and examination of fiscal affairs of the county; for\n\nfuels, oils, and maintenance and repair of county highway equipment\n\nand regular salaries and wages of the county engineer, his or her\n\nassistants, and regularly employed maintenance workers, in event of\n\nemergency entered of record in the minutes of the board by full and\n\nunanimous adoption, the necessary wages of emergency help, supplies,\n\nand materials for county highway repair, or any other necessity of\n\nthe county as required by an emergency entered of record in the\n\nboard minutes; and capital outlay items purchased from temporary\n\nappropriations approved by the board of county commissioners and the\n\ncounty excise board or county budget boards whichever is\n\nappropriate.\nadoption, the necessary wages of emergency help, supplies,\n\nand materials for county highway repair, or any other necessity of\n\nthe county as required by an emergency entered of record in the\n\nboard minutes; and capital outlay items purchased from temporary\n\nappropriations approved by the board of county commissioners and the\n\ncounty excise board or county budget boards whichever is\n\nappropriate.\n\n(b) Cities and towns: For salaries and temporary compensation\n\nfor each officer and all regular deputies and employees thereunder,\n\nfor insurance on city or town property or risks including bonds\n\nrequired of any officials or employees, for office supplies, blank\n\nbooks, stationery, printing, postage, telephone, telegraph, express,\n\nfreight, drayage, light, current, water, fuels and oils, maintenance\n\nmaterials and supplies, and rents, whether for the city or town\n\nproper or for any utility enterprise or for any quasi-municipal or\n\nsemi-independent board or commission therein authorized and\n\nfunctioning under authority of city charters or the laws of this\n\nstate, or any department thereof such as street, police, radio,\n\nfire, water, light, library, hospital, court, detention home; for\n\nboard, maintenance and medical care of prisoners; for charities and\n\naid to the poor; for clinics and health service including\n\ncooperative agreements with the State Department of Health with or\n\nwithout coordination with the board of county commissioners of the\n\ncounty or schools of the city or town or in cooperation with any\n\nother state or federal agency as now or as may hereafter be\n\nauthorized by law; for jurors and witnesses in the municipal\n\ncriminal court or police court; for election expenses, including\n\nsalaries, per diem, and such other expenses as allowed by law; for\n\nannual or special audits and examination of fiscal affairs of cities\n\nand towns; for maintenance of public libraries, parks, streets or\n\nany other continuously functioning governmental, quasi-governmental,\n\nor utility enterprise, and the continuing normal expense of\n\noperation thereof whether of salaries, wages, materials, or\n\nsupplies, and whether herein enumerated or not; for capital\n\nimprovements or capital outlays; and, in event of emergency entered\n\nof record by order of the governing board describing it, the\n\nnecessary wages of emergency help, supplies, materials, and other\n\nnecessities as the emergency demands. Provided, however, that this\n\nsection shall not apply to any city or town if the revenue from the\n\nad valorem tax to the municipal general fund amounted to less than\n\nfive percent (5%) of the total revenues accruing to the municipal\n\ngeneral fund during the prior fiscal year.\n\n(c) School districts: For salaries and compensation of\n\nofficers; for salaries and compensation of teachers and other\n\nemployees; for office supplies, blank books, stationery and\n\nprinting; for light, fuel and water; for school supplies, equipment\n\nand apparatus; for freight, express and other transportation\n\ncharges; for repair and maintenance of buildings, grounds and\n\nequipment; for administrative expense; for transportation of\n\nchildren to and from school; and for payment of insurance. Except\n\nas otherwise provided by Section 1-117 of Title 70 of the Oklahoma\n\nStatutes, capital expenditures, as defined by the section, shall not\n\nbe authorized by this section from the general fund of a school\n\ndistrict but may be authorized from the building fund of a school\n\ndistrict.\nt; for administrative expense; for transportation of\n\nchildren to and from school; and for payment of insurance. Except\n\nas otherwise provided by Section 1-117 of Title 70 of the Oklahoma\n\nStatutes, capital expenditures, as defined by the section, shall not\n\nbe authorized by this section from the general fund of a school\n\ndistrict but may be authorized from the building fund of a school\n\ndistrict.\n\n(d) Fairs: For premiums on livestock; poultry, agricultural\n\nand horticultural products; dairy products, boys' and girls' club\n\nwork, products of domestic science and domestic arts, school\n\nexhibits, hand paintings, decorating and drawing, manufactured\n\narticles, cultivated plants and flowers.\n\nFor necessary expenses of management of all fairs authorized by\n\nlaw including office expenses, postage, telegraph and telephone,\n\nsalary and traveling expenses of the secretary, printing and\n\nnecessary office supplies, premium ribbons and badges, clerical\n\nhelp, guards, superintendents and judges.\n\nFor advertising the fairs and for decorating and cleaning the\n\ngrounds and buildings.\n\nFor transportation and arrangement of fair exhibits at the\n\ncounty fair and county fair exhibits at the Oklahoma State Fair and\n\nother state fairs.\n\n(2) Pending the final determination of any protested levy, no\n\nwarrant shall be issued or debt contracted against any contested\n\nportion of any fund, except for the purposes hereinbefore provided.","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":"6e15d9f7ca15a156e5c721bdb1e4f9662df942b05c0281685b07f118b27ef53e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3031","next":"us-ok/okla.-stat.-tit.-68-68-3033"},"notice":"GroundRules: Original legal text. Not legal advice."}