{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-5-161","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-5-161","heading":"Amendment of budget","body":"A. The governing body may amend the budget to make supplemental\n\nappropriations to any fund up to the amount of additional revenues\n\nwhich are available for current expenses as shown by a fund balance\n\nfor the fund due to:\n\n1. Revenues received or allocated from sources not anticipated\n\nin the budget for that year;\n\n2. Revenues received or allocated from anticipated sources but\n\nin excess of the budget estimates therefor; or\n\n3. Unexpended unencumbered cash balances on hand at the end of\n\nthe preceding fiscal year which had not been anticipated in the\n\nbudget. Any appropriation authorizing the creating of an\n\nindebtedness shall be governed by the applicable provisions of\n\nArticle X of the Oklahoma Constitution.\n\nB. If at any time during the budget year it appears probable\n\nthat revenues available will be insufficient to meet the amount\n\nappropriated, or that due to unforeseen emergencies there\n\ntemporarily is insufficient money in a particular fund to meet the\n\nrequirements of appropriation for the fund, the governing body may\n\namend the budget to reduce one or more appropriations or it may\n\namend the budget to transfer money from one fund to another fund,\n\nbut no appropriation for debt service may be reduced and no\n\nappropriation may be reduced by more than the amount of the\n\nunencumbered and unexpended balance. No transfer shall be made from\n\nthe debt service fund to any other fund except as may be permitted\n\nby the terms of the bond issue or by law.\n\nC. Any budget amendment, as provided in this section,\n\nauthorizing supplemental appropriations or a decrease or change in\n\nappropriation or funds shall be adopted by the governing body at a\n\nmeeting held in accordance with the Oklahoma Open Meeting Act and\n\nfiled with the clerk of the board of education, the county excise\n\nboard of each county in which the school district is located, and\n\nthe State Auditor and Inspector.","path":["OK Code","Title 70"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os70.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"f7ebfa81a507482f22b1e273ef5d147d10e5086aa36365c19dd2390f1c8176ec","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-5-160","next":"us-ok/okla.-stat.-tit.-70-70-5-170"},"notice":"GroundRules: Original legal text. Not legal advice."}