reglab/housing_qa huggingface dataset:
11 OK Stat § 11-17-103 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-103. Actions against municipality.

|No costs may be recovered against a municipality, in any action brought against it, for any unliquidated claim which has not been presented to the governing body for auditing, nor for claims allowed in part unless the recovery shall be for a greater sum than the amount allowed with the interest due. No action may be maintained against a municipality in exercising or failing to exercise any corporate power or authority where such action would not lie against a private individual under like circumstances. |Laws 1977, c. 256, § 17-103, eff. July 1, 1978.
11 OK Stat § 11-17-104 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-104. Liability for voting unlawful claims.

|Any governing body member who intentionally votes to appropriate money or to allow any bill or claim which is not authorized by law shall be personally liable to the municipality for the amount of such money appropriated, or bills or claims allowed, with costs of suit, in an action before any court of competent jurisdiction. |Laws 1977, c. 256, § 17-104, eff. July 1, 1978.
11 OK Stat § 11-17-105.1 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-105.1. Filing of audit or agreed-upon-procedures report - Form.

|An auditor shall file with the State Auditor and Inspector, at the same time a certified copy of an audit or agreed-upon-procedures report is filed as required in Section 17-105 of this title, two copies of a prescribed form setting forth for the fiscal year audited the funds available to the municipality and the use of those funds. The form shall also include information relating to the duly constituted authorities of the municipality and shall be on a form approved by the State Auditor and Inspector. Copies of said audit and the form shall be made available for public inspection by the municipality and the State Auditor and Inspector. The State Auditor and Inspector may contract for the preparation and reporting of the information submitted on the form. |Added by Laws 1984, c. 125, § 2, emerg. eff. April 10, 1984. Amended by Laws 2005, c. 459, § 2, eff. July 1, 2005; Laws 2018, c. 45, § 1, eff. Nov. 1, 2018.
11 OK Stat § 11-17-106.1 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-106.1. Independent audit reports relating to federal awards compliance - Form required.

|Independent auditor's reports relating to federal awards compliance will be in a form consistent with the auditors' reports in the most recent audit guide for state and local governments prepared by The American Institute of Certified Public Accountants. State agencies or other pass-through grantors of federal awards will not place auditing requirements on a municipality, in addition to the required reports and schedules of federal awards expended, without approval of the State Auditor and Inspector. |Added by Laws 1991, c. 124, § 3, eff. July 1, 1991. Amended by Laws 2005, c. 459, § 3, eff. July 1, 2005.
11 OK Stat § 11-17-107 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-107. Failure to file audit or agreed-upon-procedures report.

|If a municipality does not file a copy of its audit or agreed-upon-procedures report as provided in Section 17-105 of this title, the State Auditor and Inspector shall notify the Oklahoma Tax Commission which shall withhold from the municipality its monthly allocations of gasoline taxes until the audit report is filed. If a report is not filed within two (2) years after the close of the fiscal year, the funds being withheld shall be remitted by the Oklahoma Tax Commission to the county in which the incorporated city or town is located and deposited to the county highway fund of that county to be used as otherwise provided by law. |Added by Laws 1977, c. 256, § 17-107, eff. July 1, 1978. Amended by Laws 1979, c. 30, § 2, emerg. eff. April 6, 1979; Laws 1993, c. 146, § 2; Laws 2005, c. 459, § 4, eff. July 1, 2005.
11 OK Stat § 11-17-108 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-108. Trusts exempt.

|The requirements of Sections 17-105 through 17-107 of this title shall not apply to trusts of which a city or town is the beneficiary, the same being covered under Section 180.1 of Title 60 of the Oklahoma Statutes. |Laws 1977, c. 256, § 17-108, eff. July 1, 1978.
11 OK Stat § 11-17-109 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-109. Capital improvement fund - Authority to create.

|The municipal governing body may create a capital improvement fund and place in the fund any money available to the municipality. Money in the fund may be accumulated from year to year. The fund shall be nonfiscal and shall not be considered in computing any levy when the municipality makes its estimate to the excise board for needed appropriations. Money in the capital improvement fund may be expended for any capital improvement. |Laws 1977, c. 256, § 17-109, eff. July 1, 1978; Laws 1991, c. 124, § 4, eff. July 1, 1991.
11 OK Stat § 11-17-110 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-110. Capital improvements - Definitions.

|For the purpose of creating a capital improvement fund and expending money therefrom, capital improvement shall mean all items and articles, either new or replacements, not consumed with use but only diminished in value with prolonged use, including but not limited to roads and streets, drainage improvements, water and sewerage improvements, machinery, equipment, furniture and fixtures, all real property, all construction or reconstruction of buildings, appurtenances and improvements to real property, the cost and expenses related thereto of rights-of-way or other real property, engineering, architectural or legal fees, and payment for improvements for which subsequent reimbursement is made to the capital improvement fund. |Laws 1977, c. 256, § 17-110, eff. July 1, 1978.
11 OK Stat § 11-17-112 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-112. Manufacturing establishments and public utilities - Exemption from municipal taxation.

|Any municipality may, by a majority vote of the registered voters of the municipality voting on the question, exempt from municipal taxation for a period not to exceed five (5) years new manufacturing establishments and public utilities locating in the municipality. |Laws 1977, c. 256, § 17-112, eff. July 1, 1978.
11 OK Stat § 11-17-113 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-113. Publication of city financial statements.

|Any municipality subject to the annual audit requirements of Section 17-105 of this title shall cause to be published, within thirty (30) days of receipt of its annual audit report, a notice of availability of the annual audited financial statements for public inspection. All publications mentioned in this section shall be made in a newspaper of general circulation in the municipality. The provisions of this section shall not apply to any city governed by charter where the charter provides for the manner or procedure for publication of such financial information. |Laws 1977, c. 256, § 17-113, eff. July 1, 1978; Laws 1991, c. 124, § 5, eff. July 1, 1991.
11 OK Stat § 11-17-114 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-114. Vendor invoices and contract estimates - Payment procedures - Uniform jackets.

|To facilitate the payment of vendor invoices and contract estimates the municipal finance officer may design a uniform jacket to be used by all departments and divisions of the municipality whereon shall be provided summarized information relative to the enclosed invoices or contract estimates, together with a space for the approval of the head of the department or division approving said vendor invoices or contract estimates for payment. Vendor invoices and contract estimates may be accepted by the municipality in lieu of the claim form previously required in the same manner as commercial invoices are paid. If utilized, vendor invoices and contract estimates shall be filed with the department or division receiving the merchandise or services in the same manner as invoices are filed with commercial firms. Upon receipt of invoices or contract estimates the head of the department or division or his authorized agent, may approve said documents for payment by executing a certificate of delivery or acceptance of the goods or services. Whereupon, the authorized official of said agency may approve said invoices or contract estimates for payment by enclosing the invoice or contract estimate in a jacket provided for such purpose and affixing his or her approval in the space provided on the jacket. |Added by Laws 1990, c. 177, § 1, eff. Sept. 1, 1990.
11 OK Stat § 11-17-115.1 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-115.1. Use of reverse auction bidding to obtain acquisitions or award contracts.

|The procedures set out in Section 17-115 of Title 11 of the Oklahoma Statutes may be used to obtain acquisitions or award contracts for all needed operations or purchase orders. |Added by Laws 2006, c. 301, § 4, eff. Nov. 1, 2006.
11 OK Stat § 11-17-201 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-201. Short title.

|This act may be cited as the "Municipal Budget Act". |Laws 1979, c. 111, § 1. 0
11 OK Stat § 11-17-202 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-202. Purpose of act.

|The purpose of this act is to provide an alternate budget procedure for municipal governments which will: |1. Establish standard and sound fiscal procedures for the adoption and administration of budgets;2. Make available to the public and investors sufficient information as to the financial conditions, requirements and expectations of the municipal government; and3. Assist municipal governments to improve and implement generally accepted standards of finance management.Laws 1979, c. 111, § 2.
11 OK Stat § 11-17-203 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-203. Application of act.

|This act shall apply to any incorporated city or town which, by resolution of the governing body, opts to come under and comply with all its provisions and requirements. Once a municipality has selected the Municipal Budget Act to govern its budget procedures, the provisions of this act shall take precedence over any other state laws applicable to municipal budgets, except as may be provided otherwise in this act, and supersede any conflicting laws. Any action of a municipal governing body to implement, rescind or repeal the application of the Municipal Budget Act shall be effective as of the beginning or end of a budget year pursuant to this act. |Laws 1979, c. 111, § 3.
11 OK Stat § 11-17-203.1 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-203.1. Budget format.

|A municipality that opts to prepare its budget pursuant to the Municipal Budget Act may select a budget format based on funds and departments or, in the alternative, it may select a format based on purpose. A purpose-based budget shall be subject to all other requirements of the Municipal Budget Act, except those requirements specifically related to budgeting by fund or as provided in Sections 4 and 5 of this act. |Added by Laws 2006, c. 314, § 1, eff. July 1, 2006.
11 OK Stat § 11-17-204 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-204. Definitions.

|As used in this act, except as provided in Section 4 of this act: |1. "Account" means an entity for recording specific revenues or expenditures, or for grouping related or similar classes of revenues and expenditures and recording them within a fund or department;2. “Appropriated fund balance” means any fund balance appropriated for a fund for the budget year;3. "Appropriation" means an authorization to expend or encumber revenues and fund balance of a fund;4. "Budget" means a plan of financial operations for a fiscal year, including an estimate of proposed expenditures for given purposes and the proposed means for financing them;5. "Budget summary" means a tabular listing of revenues by source and expenditures by fund and by department within each fund for the budget year;6. "Budget year" means the fiscal year for which a budget is prepared or being prepared;7. "Chief executive officer" means the mayor of an aldermanic city or a strong-mayor-council city, the mayor of a town, or the city manager or chief administrative officer as it may be defined by applicable law, charter or ordinance;8. "Current year" means the year in which the budget is prepared and adopted, or the fiscal year immediately preceding the budget year;9. "Deficit" means the excess of a fund's current liabilities and encumbrances over its current financial assets as reflected by its books of account;10. "Department" means a functional unit within a fund which carries on a specific activity, such as a fire department or a police department within a general fund;11. "Estimated revenue" means the amount of revenues estimated to be received during the budget year in each fund for which a budget is prepared;12. "Fiscal year" means the annual period for reporting fiscal operations which begins and ends on dates as the Legislature provides or as provided by law;13. "Fund" means an independent fiscal and accounting entity with a self-balancing set of accounts to record cash and other financial resources, together with all liabilities, which are segregated for the purpose of carrying on specific activities or attaining certain objectives;14. "Fund balance" means the excess of a fund's current financial assets over its current liabilities and encumbrances, as reflected by its books of account;15. "Governing body" means the city council of a city, the board of trustees of a town, or the legislative body of a municipality as it may be defined by applicable law or charter provision;16. "Immediate prior fiscal year" means the year preceding the current year;17. "Levy" means to impose ad valorem taxes or the total amount of ad valorem taxes for a purpose or entity;18. "Operating reserve" means that portion of the fund balance which has not been appropriated in a budget year; and19. "Municipality" means any incorporated city or town.Added by Laws 1979, c. 111, § 4. Amended by Laws 1980, c. 226, § 2, emerg. eff. May 27, 1980; Laws 1995, c. 166, § 1, emerg. eff. May 4, 1995; Laws 2002, c. 98, § 1, eff. Nov. 1, 2002; Laws 2006, c. 314, § 2, eff. July 1, 2006.
11 OK Stat § 11-17-205 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-205. Annual budget - Preparation and submission - Assistance of officers, employees and departments.

|At least thirty (30) days prior to the beginning of each fiscal year, a budget for the municipality shall be prepared by the chief executive officer and submitted to the governing body. The chief executive officer may require any other officer or employee who is charged with the management or control of any department or office of the municipality to furnish estimates for the fiscal year covering estimated revenues and expenditures of the department or office on or before a date set by the chief executive officer. |Laws 1979, c. 111, § 5.
11 OK Stat § 11-17-206 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-206. Requirements and contents of budget.

|A. The municipal budget shall present a complete financial plan for the municipality and shall present information necessary and proper to disclose the financial position and condition of the municipality and the revenues and expenditures thereof, both past and anticipated. |B. Unless the budget is prepared in accordance with Sections 4 and 5 of this act, the budget shall be prepared by fund and department and shall contain the following contents:1. The budget shall contain a budget summary;2. It shall also be accompanied by a budget message which shall explain the budget and describe its important features;3. The budget format shall be as provided by the governing body in consultation with the chief executive officer; and4. It shall contain at least the following in tabular form for each fund, itemized by department and account within each fund:a.actual revenues and expenditures for the immediate prior fiscal year,b.revenues and expenditures for the current fiscal year as shown by the budget for the current year as adopted or amended, andc.estimates of revenues and expenditures for the budget year.C. The estimate of revenues for any budget year shall include probable income by source which the municipality is legally empowered to collect or receive at the time the budget is adopted. The estimate shall be based on a review and analysis of past and anticipated revenues of the municipality. Any portion of the budget of revenues to be derived from ad valorem property taxation shall not exceed the amount of tax which is available for appropriation, as finally determined by the county excise board, or which can or must be raised as required by law. The budget of expenditures for each fund shall not exceed the estimated revenues for each fund. No more than ten percent (10%) of the total budget for any fund may be budgeted for miscellaneous purposes. Included in the budget of revenues or expenditures for any fund may be amounts transferred from or to another fund. Any such interfund transfer must be shown as a disbursement from the one fund and as a receipt to the other fund.D. Encumbrances for funds whose sole purpose is to account for grants and capital projects and/or any unexpended appropriation balances may be considered nonfiscal and excluded from the budget by the governing body, but shall be reappropriated to the same funds, accounts and for the same purposes for the successive fiscal year, unless the grant, project or purpose is designated or declared closed or completed by the governing body.Added by Laws 1979, c. 111, § 6. Amended by Laws 2002, c. 98, § 2, eff. Nov. 1, 2002; Laws 2002, c. 440, § 1, eff. Nov. 1, 2002; Laws 2006, c. 314, § 3, eff. July 1, 2006.
11 OK Stat § 11-17-207 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-207. Monies received and expended must be accounted for by fund or account.

|Any monies received or expended by a municipality must be accounted for by fund and account. Each municipality shall adopt an appropriation for the general fund and for all other funds established by the governing body pursuant to the provisions of Section 17-212 of this title. The municipal governing body shall determine the needs of the municipality for sinking fund purposes, pursuant to the provisions of Section 431 of Title 62 of the Oklahoma Statutes, Section 3017 of Title 68 of the Oklahoma Statutes, and Section 28 of Article 10 of the Oklahoma Constitution, and include these requirements in the debt service fund budget for the budget year. |Added by Laws 1979, c. 111, § 7. Amended by Laws 1984, c. 146, § 1, operative July 1, 1984; Laws 1991, c. 124, § 6, eff. July 1, 1991; Laws 2002, c. 98, § 3, eff. Nov. 1, 2002.
11 OK Stat § 11-17-208 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-208. Public hearing on proposed budget - Notice - Copies of proposed budget.

|The municipal governing body shall hold a public hearing on the proposed budget no later than fifteen (15) days prior to the beginning of the budget year. Notice of the date, time and place of the hearing, together with the proposed budget summary, shall be published on the municipality's website, if available, and in a newspaper of general circulation in the municipality not less than five (5) days before the date of the hearing. The municipal clerk shall make available a sufficient number of copies of the proposed budget as the governing body shall determine and have them available for review or for distribution or sale at the office of the municipal clerk. At the public hearing on the budget any person may present to the governing body comments, recommendations or information on any part of the proposed budget. |Added by Laws 1979, c. 111, § 8. Amended by Laws 2018, c. 292, § 1, eff. Nov. 1, 2018.
11 OK Stat § 11-17-209 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-209. Adoption of budget - Filing - Effective period - Use of appropriated funds - Levying tax.

|A. After the hearing and at least seven (7) days prior to the beginning of the budget year, the governing body shall adopt the budget by resolution, or as any charter may require, at the level of classification as defined in Section 17-213 of this title. The governing body may add or increase items or delete or decrease items in the budget. In all cases the proposed expenditures shall not exceed the estimated revenues and appropriated fund balance for any fund. |B. The adopted budget shall be transmitted to the State Auditor and Inspector within thirty (30) days after the beginning of the fiscal year of the municipality and one copy shall be kept on file in the office of the municipal clerk. A copy of the municipality's sinking fund requirements shall be filed with the excise board of the county or counties in which the municipality is located.C. The adopted budget shall be in effect on and after the first day of the fiscal year to which it applies. The budget as adopted and filed with the State Auditor and Inspector shall constitute an appropriation for each fund, and the appropriation thus made shall not be used for any other purpose except as provided by law.D. At the time required by law, the county excise board shall levy the taxes necessary for the municipality's sinking fund for the budget year pursuant to Section 431 of Title 62 of the Oklahoma Statutes.Added by Laws 1979, c. 111, § 9. Amended by Laws 1991, c. 124, § 7, eff. July 1, 1991; Laws 2002, c. 98, § 4, eff. Nov. 1, 2002.
11 OK Stat § 11-17-210 (2021)
2021 Oklahoma Statutes|Title 11. Cities and Towns|§11-17-210. Protests - Failure to protest - Examination of filed budget.

|Within fifteen (15) days after the filing of any municipal budget with the State Auditor and Inspector, any taxpayer may file protests against any levy of ad valorem taxes for creating sinking funds in the manner provided by this section and Sections 24104 through 24111 of Title 68 of the Oklahoma Statutes. The fifteen-day protest period begins upon the date the budget is received in the Office of the State Auditor and Inspector. After receipt of a taxpayer protest, the State Auditor and Inspector shall transmit by certified mail one copy of each protest to the municipal clerk, and one copy of each protest to the county treasurer and the excise board of each county in which the municipality is located. The taxpayer shall specify the grounds upon which the protest is based. Any protest filed by any taxpayer shall inure to the benefit of all taxpayers. Provided, the provisions of this section shall not delay any budget expenditures of a municipality if the amount of revenue from the ad valorem tax levy which is deposited in the municipal general fund is less than five percent (5%) of the total revenue accruing to the municipal general fund during the prior fiscal year. If no protest is filed by any taxpayer within the fifteen-day period, the budget and any appropriations thereof shall be deemed legal and final until amended by the governing body or the county excise board as authorized by law. Taxpayers shall have the right at all reasonable times to examine the budget on file with the municipal clerk or the State Auditor and Inspector for the purpose of filing protests in accordance with this section and Sections 24104 through 24111 of Title 68. |Laws 1979, c. 111, § 10, eff. Oct. 1, 1979; Laws 1980, c. 226, § 3, emerg. eff. May 27, 1980; Laws 1991, c. 124, § 8, eff. July 1, 1991.