reglab/housing_qa huggingface dataset:
19 OK Stat § 19-1407 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1407. County budget board - Membership - Officers - Vacancies - Meetings.

|A county budget board is created in each county which elects to come under the provisions of this act. The board shall consist of each elected county officer. The chairman of the board of county commissioners shall serve as chairman of the county budget board. The county clerk shall serve as secretary of the county budget board. The chairman shall have all the rights and privileges as any other member of the board, including the right to vote on questions. Each member of the board shall be entitled to cast one vote. The members shall elect a vice-chairman from among them and develop such other rules or procedures as may be necessary to ensure the orderly conduct of business. The vice-chairman shall serve as chairman during the absence or vacancy of the chairman. When a vacancy occurs in the office of any county officer serving as a member of the board, such position on the board shall be considered vacant until the county office is filled in the manner provided by law. Regular meetings of the board shall be set by the board. Special meetings shall be held at the call of the chairman or any two (2) members of the board. A majority of all the members of the board then in office shall constitute a quorum and have the power to transact business. Any official action of the board in adopting or revising the county budget or any portion thereof shall be effective upon the approving vote of a majority of all the board members then in office. |Added by Laws 1981, c. 166, § 7, emerg. eff. May 13, 1981.
19 OK Stat § 19-1408 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1408. Preparation of budget for each fund.

|The county budget board shall prepare for each budget year a budget for each fund whose activities require funding through appropriation from the budget board. |Added by Laws 1981, c. 166, § 8, emerg. eff. May 13, 1981.
19 OK Stat § 19-1409 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1409. Adoption of budget - Capital projects fund budget - Reserve fund.

|A. All budgets comprising normal operations of the county shall be adopted for a fiscal year. Major capital improvements financed by general obligation bonds, capital grants or contributions shall use a capital projects fund budget. The term of the budget shall coincide with the term of the individual project or projects. To the extent appropriate, the requirements for preparation, adoption and execution of the budgets described in Section 1408 of this title, as hereinafter set forth in this act, shall apply to budgets of capital projects funds. |B. In addition to a capital projects fund, the county may establish a reserve fund to meet unforeseen contingencies which may occur throughout the fiscal year.Added by Laws 1981, c. 166, § 9, emerg. eff. May 13, 1981. Amended by Laws 2004, c. 99, § 3, eff. Nov. 1, 2004.
19 OK Stat § 19-1410 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1410. Fund budgets required - Format - Contents.

|A. At least thirty (30) days prior to the beginning of each fiscal year, a budget for each fund of the county for which a budget is required shall be completed by the county budget board. Each budget shall provide a complete financial plan for the budget year. The budget format shall be as prescribed by the State Auditor and Inspector. The format shall contain at least the following in tabular form for each fund, itemized by department and account within each fund: |1. Actual revenues and expenditures for the immediate prior fiscal year;2. Estimated actual revenues and expenditures for the current fiscal year; and3. Estimated revenues and proposed expenditures for the budget year.B. The budget for each fund shall contain a budget summary. It shall also be accompanied by a budget message from the governing body which shall explain the budget and describe its important features.C. The estimate of revenues in each fund for any budget year shall include probable income by source which the county is legally empowered to collect or receive at the time the budgets are adopted. The estimate shall be based upon a review and analysis of past and anticipated revenues of the county. Any portion of the budget of revenues to be derived from ad valorem property taxation shall not exceed the estimated amount of tax which is available for appropriation, as provided 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 shall be shown as a transfer from the one fund and as a transfer to the other fund.D. The county budget board shall determine the needs of the county for sinking fund purposes, pursuant to Section 431 of Title 62 and Section 28 of Article X of the Oklahoma Constitution, and include these requirements in the debt service fund budget for the budget year.Added by Laws 1981, c. 166, § 10, emerg. eff. May 13, 1981.
19 OK Stat § 19-1411 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1411. Estimate of revenues and expenditures.

|A. On or before a date set by the county budget board, the county excise board shall provide a tentative estimate of anticipated revenues from all sources, classified by funds, for the succeeding fiscal year. |B. On or before a date set by the county budget board, each officer, board or commission and all employees charged with the management or control of any department or office, as determined by the county budget board, shall prepare for the succeeding fiscal year, on forms provided by the budget board, estimated revenues and expenditures of the department or office. The county budget board may require such additional statistics or financial statements from county officers or others to enable it to ascertain fiscal conditions and needs. The information as to estimated revenues is supplementary and is not intended to equal estimated expenditures. The information required from each department, office, board or commission shall be set forth in tabular form, as follows:1. Actual revenues and expenditures in the immediate prior fiscal year;2. Budget estimates for the current fiscal year;3. Actual revenues and expenditures for a period of six (6) to (9) nine months, as appropriate, of the current fiscal year;4. Estimated actual revenues and expenditures for the current fiscal year; and5. Estimated revenues and proposed expenditures for the budget year.C. The budget board shall estimate, on the basis of demonstrated need, the expenditures for the budget year after a review of the budget requests and estimates of the department heads, officers, boards or commissions. Each such official shall be heard by the budget board prior to making of its final estimates, but thereafter it may revise any estimates as deemed advisable before finalizing the proposed budget for each fund.Added by Laws 1981, c. 166, § 11, emerg. eff. May 13, 1981.
19 OK Stat § 19-1412 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1412. Public hearings - Notice.

|The county budget board 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 summaries, shall be published on the county's website and in a newspaper of general circulation in the county not less than five (5) days before the date of the hearing. Affidavit and proof of publication shall be attached to the budget when filed with the county excise board and State Auditor and Inspector. The county clerk shall make available a sufficient number of copies of the proposed budgets as the county budget board shall determine and have them available for review or for distribution or sale at the office of the county clerk. At the public hearing on the budgets, any person may present to the county budget board comments, recommendations or information on any part of the proposed budget. |Added by Laws 1981, c. 166, § 12, emerg. eff. May 13, 1981. Amended by Laws 2018, c. 292, § 2, eff. Nov. 1, 2018.
19 OK Stat § 19-1413 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1413. Adoption of budget - Filing - Appropriations.

|A. After the hearing and at least seven (7) days prior to the beginning of the budget year, the county budget board shall adopt the budget for each fund. The budget board may add or increase items or delete or decrease items in each budget. In all cases, the proposed expenditures shall not exceed the estimated revenues in the budget of any fund. |B. The adopted budgets shall be filed with the excise board of the county on or before the first day of the budget year. At the same time the budgets are filed with the excise board, one copy of each budget as adopted shall be kept on file in the office of the county clerk and a copy filed with the State Auditor and Inspector.C. The adopted budgets shall be in effect on and after the first day of the fiscal year to which they apply. The budgets as adopted and filed with the excise board shall constitute an appropriation for each fund, subject to final approval of the county excise board as provided in this act, and the appropriation thus made shall not be used for any other purpose except as provided by law.Added by Laws 1981, c. 166, § 13, emerg. eff. May 13, 1981.
19 OK Stat § 19-1414 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1414. Examination of budgets - Powers and duties of excise board.

|A. The county excise board shall examine the county budgets. The excise board may take the following actions on the budgets: |1. For any items or amounts which are not authorized by law or which may be contrary to law, the unlawful amounts or items shall be stricken and disregarded;2. Any amount which exceeds the lawful amount authorized by law shall be reduced to the extent authorized by law;3. If any items or amounts are mandated by law and not provided for the county excise board shall return the budget to the county budget board to revise the budget to provide for the mandated items or amounts. The county budget board shall revise or amend the budget as needed and resubmit the budget within fifteen (15) days of the return by the excise board;4. If any portion of the budget of revenues to be derived from ad valorem property tax exceeds the amount of tax which is available for appropriation, as finally determined and computed by the county excise board, the excise board shall return the budget to the county budget board to revise or amend the budget as needed and resubmit the budget within fifteen (15) days of the return by the excise board;5. If any reduction or amendment in the budget is required by the computations of Section 3017 of Title 68 of the Oklahoma Statutes, the county excise board shall note these and return the budget to the county budget board to revise or amend the budget as needed and resubmit the budget within fifteen (15) days from the date of the return by the excise board; and6. If the budget is within the income and revenues lawfully available, the excise board shall approve the budget and compute the levy required.B. At the time required by law, the county excise board shall compute the appropriations and levy the taxes necessary for the county for the budget year in accordance with this act and Section 3017 of Title 68 of the Oklahoma Statutes.C. The secretary of the county excise board shall certify the approved budget to the county budget board, the county treasurer and the State Auditor and Inspector. A copy of the budget as adopted and approved by the excise board shall be filed in the offices of the county clerk, the secretary of the county excise board and the State Auditor and Inspector.Added by Laws 1981, c. 166, § 14, emerg. eff. May 13, 1981. Amended by Laws 2007, c. 155, § 1, eff. Nov. 1, 2007.
19 OK Stat § 19-1415 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1415. Protests - Status of budget - Examination.

|Within fifteen (15) days after the filing of any county budget with the State Auditor and Inspector, any taxpayer may file protests against any alleged illegality of the budget in the manner provided by Sections 24104 through 24111 of Title 68 of the Oklahoma Statutes. If no protest is filed by any taxpayer within the fifteen-day period, the budget and any appropriation thereof shall be deemed legal and final until amended by the county budget board. Taxpayers shall have the right at all reasonable times to examine the budget on file with the county clerk, county excise board or the State Auditor and Inspector for the purpose of checking for illegalities in the levies made or for filing protests in accordance with this section. |Added by Laws 1981, c. 166, § 15, emerg. eff. May 13, 1981.
19 OK Stat § 19-1416 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1416. Expenditures exceeding fund balance prohibited - Budget balances - Other unlawful acts - Liability.

|A. No expenditure may be authorized or made by any county officer or employee which exceeds any fund balance in any fund for which a budget is not required to be adopted. |B. Any balance remaining in a fund at the end of the budget year shall be carried forward to the credit of the fund for the next budget year.C. It shall be unlawful for any county officer or employee in any budget year of a fund for which a budget has been prepared:1. To create or authorize creation of a deficit in any fund; or2. To authorize, make or incur expenditures or encumbrances in excess of ninety percent (90%) of the appropriation for a given category of expenditure in the budget of any fund as adopted or amended until revenues in an amount equal to at least ninety percent (90%) of the appropriation have been collected. Any fund balance which is included in the appropriation within a given fund is considered revenue in the budget year for which it is appropriated. Expenditures may then be made and authorized as revenues are available so long as any expenditure does not exceed the actual fund balance in any budgeted fund.D. Any obligation that is contracted or authorized by any county officer or employee in violation of this act shall become the obligation of the officer or employee himself and shall not be valid or enforceable against the county. Any county officer or employee who violates this act shall forfeit his office or position and shall be subject to such civil and criminal punishments as are provided by law. Any obligation, authorization for expenditure or expenditure made in violation of this act shall be illegal and void.Added by Laws 1981, c. 166, § 16, emerg. eff. May 13, 1981.
19 OK Stat § 19-1417 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1417. Classifying estimated revenues and expenditures.

|Estimated revenues and appropriation expenditures in the budget of each fund shall be classified in conformity with the accounting system prescribed by the State Auditor and Inspector. Revenues shall be classified separately by source. Expenditures shall be departmentalized by appropriate functions and activities within each fund and shall be classified within the following categories: |1. Salaries and wages, which may include expenses for salaries, wages, per diem allowances and other forms of compensation;2. Employee benefits paid to any officer or employee for services rendered or for employment. Employee benefits may include employer contributions to a retirement system, insurance, vacation allowances, sick leave, terminal pay or similar benefits;3. Operating expenses, which may include materials and supplies, articles and commodities which are consumed or materially altered when used, such as office supplies, operating supplies and repair and maintenance supplies, and all items of expense to any persons, firm or corporation rendering a service in connection with repair, sale or trade of such articles or commodities, such as services or charges for communications, transportation, advertising, printing or binding, insurance, public utility services, repairs and maintenance, rentals, miscellaneous items and all items of operating expense to any person, firm or corporation rendering such services;4. Other charges consisting primarily of conduit type payments, such as charity, food and clothing, claims and damages, death benefits, grants and subsidies, reimbursements for food stamp distribution, and similar payments;5. Capital outlays, which may include outlays which result in acquisition of or additions to fixed assets purchased by the county, including land, buildings, improvements other than buildings, and all construction, reconstruction, appurtenances or improvements to real property accomplished according to the conditions of a contract, machinery and equipment, furniture and autos and trucks; and6. Debt service, which may include outlays in the form of debt principal payments, periodic interest payments, paying agent's fees, or related service charges for benefits received in part in prior fiscal periods as well as in current and future fiscal periods.Added by Laws 1981, c. 166, § 17, emerg. eff. May 13, 1981.
19 OK Stat § 19-1418 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1418. Transfer of appropriations.

|A county budget board may authorize transfers of any unencumbered and unexpended appropriation or any portion thereof from one expenditure category to another within the same department or from one department to another within the same fund, except that no appropriation for debt service or other appropriation required by law or resolution may be reduced below the minimums required. Interfund transfers may be made only as authorized by this act or as provided in the budget as adopted or amended according to Sections 10, 14 and 20 of this act. |Added by Laws 1981, c. 166, § 18, emerg. eff. May 13, 1981.
19 OK Stat § 19-1419 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1419. Transfer of special fund, debt service and special assessment fund balances.

|Whenever the necessity for maintaining any special fund of a county has ceased to exist and a balance remains in the fund, the county budget board may authorize the transfer of the balance to the general fund. Applicable law shall govern the use or transfer of balances in any debt service or special assessment fund. |Added by Laws 1981, c. 166, § 19, emerg. eff. May 13, 1981.
19 OK Stat § 19-1420 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1420. Supplemental appropriations - Amendment of budget.

|A. The county budget board may amend the budget to make supplemental appropriations to any fund up to the amount of revenues in excess of the total estimated in the latest budget, which are available for current expenses due to: |1. Revenues received from sources not anticipated in the budget for that year;2. Revenues received from anticipated sources but in excess of the budget estimates therefor; or3. An unexpended and unencumbered fund balance on hand at the end of the preceding fiscal year which had not been anticipated in the budget. Any appropriation authorizing the creation of an indebtedness shall be governed by the applicable provisions of Article X of the Oklahoma Constitution.B. If at any time during the budget year it appears probable that revenues available will be insufficient to meet the amount appropriated, or that due to unforeseen emergencies there is temporarily insufficient money in a particular fund to meet the requirements of appropriation in the fund, the county budget board shall take such action as it deems necessary. For that purpose, it may amend the budget to reduce one or more appropriations or it may amend the budget to transfer money from one fund to another fund, but no appropriation for debt service may be reduced and no appropriation may be reduced by more than the amount of the unexpended and unencumbered balance thereof. No transfer shall be made from the debt service fund to any other fund except as may be permitted by the terms of the bond issue or applicable law.C. A budget amendment as provided in this section authorizing supplemental appropriations or a decrease or change in appropriation of funds shall be adopted at a meeting of the county budget board and filed with the county clerk, the county excise board and the State Auditor and Inspector.Added by Laws 1981, c. 166, § 20, emerg. eff. May 13, 1981.
19 OK Stat § 19-1421 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1421. Implementation and administration of act.

|For the purpose of carrying into effect the provisions of this act, and for its proper administration, the State Auditor and Inspector is hereby empowered to promulgate and enforce such rules and regulations as may be necessary but not inconsistent herewith, and he shall prescribe all the forms of whatsoever nature referred to in this act including but not necessarily limited to budget forms, supporting schedule forms and all other accounting stationery required, desired or needed under the provisions of this act. |Added by Laws 1981, c. 166, § 21, emerg. eff. May 13, 1981.
19 OK Stat § 19-1500 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1500. County purchasing agent - Appointment - Training - Duties and responsibilities - Salary - Office space and equipment.

|A. The county clerk of each county or an employee of that office so designated by the county clerk shall be the county purchasing agent. Provided, in counties having a county budget board created pursuant to the County Budget Act, the board may, upon an affirmative vote of a majority of all the board members then in office, appoint a county purchasing agent. In the event the board does not appoint a county purchasing agent, the county clerk or an employee of that office so designated by the county clerk shall be the county purchasing agent. The county purchasing agent shall be under the general supervision and direction of the appointing authority. |B. All persons serving as county purchasing agents on July 1, 1989, shall attend training seminars sponsored by the Oklahoma Cooperative Extension Service prior to July 1, 1990. The training seminars will cover the terminology, concepts, customs and practices of the sellers of supplies, materials, equipment and information technology and telecommunications goods commonly purchased for the county. All county purchasing agents appointed after July 1, 1989, shall attend the training seminars within one (1) year of their appointment.C. The county purchasing agent shall be authorized necessary assistants to carry out the duties and responsibilities provided by law and as may be delegated by the appointing authority. Provided, the employment of such assistants shall be upon the approval of the appointing authority. The salary of the county purchasing agent and assistants shall be fixed by the appointing authority. Provided, if the county clerk is the county purchasing agent, the salary of the county clerk shall remain as provided by law.D. The county purchasing agent shall, at the expense of the county, be authorized adequate office space, furnishings, equipment and supplies to carry out the duties and responsibilities of the county purchasing agent as provided by law and as may be delegated by the appointing authority. Provided, the acquisition of such furnishings, equipment and supplies shall be upon the approval of the appointing authority, and the acquisition of office space shall be upon the approval of the board of county commissioners.Added by Laws 1982, c. 249, § 1, eff. Jan. 1, 1983. Amended by Laws 1989, c. 286, § 3, operative July 1, 1989; Laws 2008, c. 40, § 1, eff. Nov. 1, 2008; Laws 2013, c. 358, § 1, eff. July 1, 2013.