{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-5-188","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-5-188","heading":"Supplemental appropriation of unencumbered balance –","body":"Underestimations – Reapportionment to appropriation accounts.\n\nProvided all fund balances reserved for unencumbered balance of\n\nappropriations for the prior fiscal year on hand at the close of day\n\nset by the board of education in the current fiscal year, but in no\n\nevent later than September 30, may be appropriated by supplemental\n\nappropriation to current expense purposes in the current fiscal year\n\nin the manner now provided by law. In the event of the recording of\n\nan estimated encumbrance or in the event of an increase in the cost\n\nof supplies, equipment, material, or services, these\n\nunderestimations may be provided for during the time period set by\n\nthe board by the cancellation of appropriations made by the county\n\nexcise board prior to June 30, subject to the approval of both the\n\ngoverning board and the officer in charge of the department or\n\nappropriation account only in instances as set forth and only in\n\namounts sufficient to pay the increased encumbrances, and by\n\nreapportionment to the appropriation accounts in which an\n\nunderestimated encumbrance was made, all in the manner as now\n\nprovided by law for the making of supplemental appropriations.","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":"d22c1657b709a93e386908b10737fd0d91c60874429e01d78b315dec80ccaa2e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-5-187","next":"us-ok/okla.-stat.-tit.-70-70-5-189"},"notice":"GroundRules: Original legal text. Not legal advice."}