reglab/housing_qa huggingface dataset:
19 OK Stat § 19-1704 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1704. Definitions.

|As used in 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. "Appropriation" means an authorization and allocation of money to be expended for a purpose;3. “Audit” means a performance audit, a financial audit, agreed-upon procedures, limited review, or examination of the books and records;4. "Board" means a board of trustees of an emergency medical service district created pursuant to the provisions of Section 9C of Article X of the Constitution of the State of Oklahoma;5. "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;6. "Budget summary" means a tabular listing of revenues by source and expenditures by fund and by department within each fund for the budget year;7. "Budget year" means the fiscal year for which a budget is prepared or being prepared;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 the liabilities, reserves, contributions and encumbrances of a fund over its assets as reflected by its book of account;10. "Department" means a functional unit within a fund which carries on a specific activity;11. "District" means an emergency medical service district created pursuant to the provisions of Section 9C of Article X of the Constitution of the State of Oklahoma;12. "Estimated revenue" means the amount of revenues estimated to be received during the budget year in each fund for which a budget is prepared. Revenue includes any appropriated fund balance in the budget of revenues for a fund for the budget year;13. "Fiscal year" means the annual period for reporting fiscal operations which begins and ends on dates as the Legislature provides;14. "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, or as otherwise defined in current generally accepted accounting principles;15. "Fund balance" means the excess of the assets of a fund over its liabilities, reserves, contributions and encumbrances, as reflected by its books of account;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. The "operating reserve" will be equivalent to the "unappropriated fund balance" in any fund for which a budget is prepared.Added by Laws 1986, c. 145, § 4, eff. June 1, 1986. Amended by Laws 2007, c. 132, § 6, eff. Nov. 1, 2007.
19 OK Stat § 19-1705 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1705. Advice on procedural and technical matters.

|The State Auditor and Inspector, or his designee, shall advise districts on procedural and technical matters relating to accounting and budget procedures. It shall be the duty of the employees of the districts with notice of such advice to follow the instructions or advice of the State Auditor and Inspector until relieved of such duty by a court of competent jurisdiction or until the Supreme Court shall hold otherwise. |Added by Laws 1986, c. 145, § 5, eff. June 1, 1986.
19 OK Stat § 19-1706 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1706. Annual financial statement.

|It shall be the duty of the board of the district on or before the third Monday of July in each year to produce or cause to be produced and forward to the State Auditor and Inspector a financial statement of the district for the preceding year ending June 30th. |Added by Laws 1986, c. 145, § 6, eff. June 1, 1986. Amended by Laws 1989, c. 14, § 1, operative July 1, 1989.
19 OK Stat § 19-1706.1 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1706.1. Payment of audit expenses.

|The net proceeds of the one-tenth mill annual ad valorem levy upon the net total assessed valuation in any emergency medical service district for any year which shall be authorized and mandatorily required to be appropriated and dedicated to emergency medical service district audit shall henceforth be restricted to and used only for audit survey and reporting receipt, disbursement and management of emergency medical service district affairs financed by ad valorem levy and miscellaneous revenues other than ad valorem taxation accruing to the general fund of the emergency medical service district, whether such audit be in the performance of duties charged to the State Auditor and Inspector and instigated at the State Auditor and Inspector's own initiative and directive, on request of the board of trustees of the emergency medical service district, on request of the board of county commissioners of such county or on order of the Governor as provided by Section 212 of Title 74 of the Oklahoma Statutes. If, after completion of audit of all emergency medical service district accounts so financed, and report thereof, including report of audit of cash funds where possible, as provided by this section, unless there be directive from the Governor for other and/or further inquiry, the board of trustees of the emergency medical service district may, upon certificate of completion by the State Auditor and Inspector, request that any unexpended and unencumbered balance of appropriation therein be, by the board of trustees of the emergency medical service district, lapsed and canceled and the revenues restricted thereby revert to surplus, available for appropriation to any lawful emergency medical service district purpose. |Added by Laws 1997, c. 136, § 1, eff. July 1, 1997.
19 OK Stat § 19-1707 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1707. Organization of board.

|The board shall elect a chairman. 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 such position on the board shall be considered vacant until the vacancy 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 shall constitute a quorum and have the power to transact business. Any official action of the board in adopting or revising the district budget or any portion thereof shall be effective upon the approving vote of a majority of all board members. |Added by Laws 1986, c. 145, § 7, eff. June 1, 1986.
19 OK Stat § 19-1708 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1708. Preparation of annual budget for each fund.

|The board shall prepare for each budget year a budget for each fund whose activities require funding through appropriation, such as general, capital projects and debt service. |Added by Laws 1986, c. 145, § 8, eff. June 1, 1986.
19 OK Stat § 19-1709 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1709. Budget for each fund - Format - Summary - Estimate of revenues and expenditures - Determination of need for sinking fund purposes.

|A. At least thirty (30) days prior to the beginning of each fiscal year, a budget for each fund of the district for which a budget is required shall be completed by the 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 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 board 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 district 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 district. 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 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.D. The board shall determine the needs of the district for sinking fund purposes, pursuant to Section 9C of Article X of the Constitution of the State of Oklahoma, and include these requirements in the debt service fund budget for the budget year.Added by Laws 1986, c. 145, § 9, eff. June 1, 1986. Amended by Laws 1989, c. 14, § 2, operative July 1, 1989.
19 OK Stat § 19-1710 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1710. Sinking fund levy - Formula - Intent of act.

|It shall be the duty of the board to make a levy each year for a sinking fund, which shall, with cash actually on hand and lawful investments in such fund, excluding taxes in process of collection, be sufficient to pay: |1. All the bonded indebtedness of such district coming due in the following years;2. The interest accrued but unpaid and to accrue on all outstanding bonds of such district to June 30th of such fiscal year, but including any interest falling due on the last and final bond maturity occurring after such June 30th but before the tax levy of the succeeding fiscal year may be made and collected; and3. A sum, after reserving from said cash and investments on hand for bond and bond-interest accruals as aforesaid.The foregoing formula shall be applied by said district each year in determining the amount necessary to raise by tax levy for sinking fund purposes, independently of actions taken in previous years, and if by omission to make a levy which could have been validly made for any bonds or interest coupons, or where from any cause the cash and valid investments in the sinking fund does not equal the accrual liabilities, it shall be the duty of said district to readjust the annual bond accrual in accordance with the foregoing formula in order that said bonds shall be paid when due, save and except only that where the cash and valid investments in the sinking fund at the close of any fiscal year, after reserving for interest accrued and accruing under the priority therefor as contained in Section 9C of Article X of the Constitution of the State of Oklahoma, is insufficient to pay and retire any bonds matured or to mature before another tax levy may be made and collected and no action has been instituted to refund such matured bonds, it shall be the duty of said district to include, in addition to interest thereon or aforesaid, an accrual therefor in an amount equal to the bonds so matured or to mature or the annual accrual first lawfully applicable to the issue thereof, whichever is the lesser.It is the sole intention of this act to require that sinking funds be applied as provided by Section 9C of Article X of the Constitution of the State of Oklahoma.Added by Laws 1986, c. 145, § 10, eff. June 1, 1986.
19 OK Stat § 19-1710.1 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1710.1. Emergency medical service districts – Ambulance services.

|A. Any proceeds collected pursuant to the provisions of Section 9C of Article X of the Oklahoma Constitution shall only be expended for the purpose of providing funds for the support, organization, operation and maintenance of district ambulance services, known as emergency medical service districts. |B. Emergency medical service districts formed pursuant to said Section 9C of Article X of the Oklahoma Constitution may own and operate the ambulance service or may provide ambulance service through contracts with one or more ambulance service providers.C. Emergency medical service districts that provide ambulance services through contracts with one or more ambulance service providers shall utilize not less than ninety percent (90%) of all revenues collected by the district for payment of such contracts to said providers.Added by Laws 2005, c. 186, § 1, eff. Nov. 1, 2005.
19 OK Stat § 19-1711 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1711. Computation of levy for each fund - Procedure.

|When the board has ascertained the total assessed valuation of the property taxed ad valorem in the district, and has computed the total of the several items of appropriation for general fund, sinking fund, and other legal purposes for the district, the board shall then proceed to compute the levy for each fund of each district. The levy for the general fund shall be that as last authorized by a vote of the citizens of the district. The procedure for the computation of the sinking fund levy shall be as follows: |1. Determine the total amount of the several items of appropriation for the fund;2. Deduct from such total appropriation the actual cash surplus of the immediately preceding fiscal year;3. Deduct from the remainder thus ascertained the estimated probable income from sources other than ad valorem taxation; however, in no event shall the amount of such estimated income exceed ninety percent (90%) of the actual collections from such sources for the previous fiscal year. Also, deduct the estimated probable revenue to be derived from surplus collection from taxes in the process of collection of the immediately preceding taxable year; provided that the surplus so estimated shall be surplus cash as hereinafter defined, and shall include none of that portion of the reserve added at the beginning of such year for delinquent tax, and shall not exceed ninety percent (90%) of the actual collections of surplus back taxes legally accrued to and credited to the same fund account of the immediately preceding fiscal year;4. Add to the remainder a reserve for delinquent taxes, the amount of which reserve shall be determined by the board, after taking into consideration the amount of uncollected taxes for the previous year or years; provided that the reserve so added shall not exceed twenty percent (20%) or be less than five percent (5%); and provided, further, that the reserve so added shall not be subject to review by the excise board;5. Compute the levy necessary to raise an amount of money equal to the remainder thus ascertained, based upon the total assessed valuation of the district, taking into consideration any deduction which must be made because of the exemption of homesteads as required by Section 2406 et seq. of Title 68 of the Oklahoma Statutes; and6. Compute the reduction in levy necessary to be made because of monies being required by law to be used for the purpose of reducing ad valorem tax levies.The rates of levy for general fund, sinking fund and other purposes authorized by law shall be separately made and stated, and the revenue accruing therefrom respectively, when collected, shall be credited to the proper fund accounts.Added by Laws 1986, c. 145, § 11, eff. June 1, 1986. Amended by Laws 1989, c. 14, § 3, operative July 1, 1989.
19 OK Stat § 19-1712 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1712. Cash surpluses.

|If and when an actual cash surplus accrues in any fund for any prior fiscal year, such surplus shall forthwith be transferred to the same fund for the fiscal year next succeeding the year for which the taxes were originally levied, and shall be used to pay any warrants and interest thereon which may be outstanding and unpaid for such year. After all warrants and interest on such warrants for such year have been paid or reserved for, the surplus, if any, shall forthwith be transferred to the next succeeding year for the same purpose. This procedure shall be followed for each succeeding fiscal year until all warrants issued prior to the current fiscal year are paid or reserved for, and then any cash surplus remaining shall accrue and be transferred to the current fiscal year, to be used to pay any legal warrant and interest charges of such year. The term "actual cash surplus", as used herein, is hereby defined to mean an excess of actual cash actually on hand over and above all legal obligations. Taxes in process of collection shall not be considered in determining the actual cash surplus for any fund for any fiscal year or years. |Added by Laws 1986, c. 145, § 12, eff. June 1, 1986.
19 OK Stat § 19-1713 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1713. Accounting of monies.

|Any monies received or expended by the district must be accounted for by fund and account. Each district shall prepare a budget for the general fund and for other funds as the board may require pursuant to this act. The board shall determine the district's needs for sinking fund purposes, pursuant to this act and Section 9C of Article X of the Constitution of the State of Oklahoma, and include these requirements in the debt service fund budget for the budget year. |Added by Laws 1986, c. 145, § 13, eff. June 1, 1986.
19 OK Stat § 19-1714 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1714. Hearing on budget.

|The 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 in a newspaper of general circulation in the district 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 district shall make available a sufficient number of copies of the proposed budgets as the board shall determine and have them available for review or for distribution or sale at the office of the district. At the public hearing on the budgets, any person may present to the board comments, recommendations or information on any part of the proposed budget. |Added by Laws 1986, c. 145, § 14, eff. June 1, 1986. Amended by Laws 1989, c. 14, § 4, operative July 1, 1989.
19 OK Stat § 19-1715 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1715. Adoption of budget - Filing - Effective date - Review of budget.

|A. After the hearing and at least seven (7) days prior to the beginning of the budget year, the board shall adopt the budget. The board 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 for any fund. |B. The adopted budget shall be filed with the excise board of each county in which the district is located on or before the first day of the budget year. At the same time that the budget is filed with the excise board, one copy of the budget as adopted shall be transmitted to the State Auditor and Inspector and one copy shall be kept on file in the office of the district.C. The adopted budget 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 by law, 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 review the budget for approval.Added by Laws 1986, c. 145, § 15, eff. June 1, 1986. Amended by Laws 1989, c. 14, § 5, operative July 1, 1989.
19 OK Stat § 19-1716 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1716. Protests against budget.

|Within fifteen (15) days after the filing of any district budget with the State Auditor and Inspector, any taxpayer may file protests against any alleged illegality of the budget in the manner provided by this section and Sections 24103 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 district, and one copy of each protest to the county treasurer and the excise board of each county in which the district is located. The taxpayer protest shall specify the alleged illegality in the budget and the grounds upon which the alleged illegality is based. Any protest filed by any taxpayer shall inure to the benefit of all taxpayers. 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 board 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 board, the county excise board or the State Auditor and Inspector for the purpose of checking illegalities in the budget or for filing protests in accordance with this section and Sections 24103 through 24111 of Title 68 of the Oklahoma Statutes. |Added by Laws 1986, c. 145, § 16, eff. June 1, 1986.
19 OK Stat § 19-1717 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1717. Prohibitions on expenditures - Violations - Penalties.

|A. No expenditure may be authorized or made by any employee or member of the board which exceeds any fund balance for any fund of the budget as adopted or amended or which exceeds the appropriation for any fund of the budget as adopted or amended. 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. |B. It shall be unlawful for any employee or member of the board in any budget year: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 any fund of the budget as adopted or amended until revenues in an amount equal to at least ninety percent (90%) of the appropriation for the fund have been collected. Any fund balance which is included in the appropriation for the fund is considered revenue in the budget year for which it is appropriated. Expenditures may then be made and authorized so long as any expenditure does not exceed any fund balance.C. Any obligation that is contracted or authorized by any member or employee of the board in violation of this act shall become the obligation of the member or employee himself and shall not be valid or enforceable against the district. Any member or employee who violates this act shall forfeit his 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 1986, c. 145, § 17, eff. June 1, 1986.