reglab/housing_qa huggingface dataset:
70 OK Stat § 70-5-156 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-156. Protests - Right to examine filed budget.

|Within fifteen (15) days after the filing of any school district budget with the county excise board of each county in which the school district is located and with the State Auditor and Inspector, any taxpayer may file protests with the State Auditor and Inspector against any alleged illegality of the budget in the manner provided by this section and Sections 3023 through 3031 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 as filed by the county excise board. After receipt of a taxpayer protest, the State Auditor and Inspector shall transmit by certified mail one copy of each protest to the clerk of the board of education, and one copy of each protest to the school district treasurer and the excise board of each county in which the school 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 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 clerk of the board of education, 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 3023 through 3031 of Title 68 of the Oklahoma Statutes. |Added by Laws 1996, c. 178, § 8, eff. July 1, 1996.
70 OK Stat § 70-5-157 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-157. Expenditures in excess of appropriation - Deficits and surpluses - Violations of law.

|A. No expenditure may be authorized or made by any officer or employee of a school district 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 pursuant to law. |B. It shall be unlawful for any officer or employee of the school district 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 one hundred percent (100%) of the appropriation for any fund of the budget as adopted or amended until revenues in an amount equal to at least one hundred percent (100%) 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 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 school district. Any 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 1996, c. 178, § 9, eff. July 1, 1996.
70 OK Stat § 70-5-158 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-158. Funds or ledgers.

|A school district shall establish funds consistent with legal and operating requirements. Each school district shall maintain according to its own needs some or all of the following funds or ledgers in its system of accounts: |1. A general fund, to account for all monies received and disbursed for general school district purposes, including all assets, liabilities, reserves, fund balances, revenues and expenditures which are not accounted for in any other fund or special ledger account;2. Special revenue funds, as required, to account for the proceeds of specific revenue sources that are restricted by law to expenditures for specified purposes;3. Debt service fund, which shall include the school district sinking fund, established to account for the retirement of general obligation bonds, building bonds, transportation bonds or other long term debt and payment of interest thereon and judgments as provided by law. Any monies pledged to service general obligation bonds, building bonds, transportation bonds or other long term debt must be deposited in the debt service fund;4. Capital improvement fund, to account for financial resources segregated for acquisition, construction or other improvement related to capital facilities other than those financed by general long term debt;5. Enterprise funds, to account for operations that are financial and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation), of providing goods or services on a continuing basis be financed or recovered primarily through user charges or where there is a periodic need to determine revenues earned, expenses incurred or net income for a service or program;6. Trust and agency funds, to account for assets held by the school district as trustee or agent for individuals, private organizations or other governmental units or purposes, such as a retirement fund, employee health insurance fund or a school activity fund;7. Internal service funds, to account for the financing of goods or services provided by one department or agency of the school district to another department or agency, or to another government, on a cost reimbursement basis;8. A ledger or group of accounts in which to record the details relating to the general fixed assets of the school district;9. A ledger or group of accounts in which to record the details relating to the general obligation bonds, building bonds, transportation bonds or other long term debt of the school district; or10. Such other funds or ledgers as may be established by the board of education.Added by Laws 1996, c. 178, § 10, eff. July 1, 1996.
70 OK Stat § 70-5-159 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-159. Classification of revenues and expenditures.

|Each fund shall be made up of accounts for classifying revenues and expenditures. Revenues shall be classified separately by source. Expenditures shall be classified into the dimensions required by the State Department of Education or, for technology center schools, the Oklahoma Department of Career and Technology Education. |Added by Laws 1996, c. 178, § 11, eff. July 1, 1996. Amended by Laws 2001, c. 33, § 78, eff. July 1, 2001.
70 OK Stat § 70-5-160 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-160. Interaccount and interfund transfers.

|The chief executive officer, or designee, as authorized by the governing body, may transfer any unexpended and unencumbered appropriation or any portion thereof from one account to another within the same fund; except that no appropriation for debt service or other appropriation required by law or regulation may be reduced below the minimums required. Other interfund transfers may be made only as authorized by this act or as provided in the budget as adopted or amended according to this act. Whenever the necessity for maintaining any special fund of a school district has ceased to exist and a balance remains in the fund, the governing body may authorize the transfer of the balance to the general fund. Applicable law shall govern the use or transfer of any remaining balance in any debt service or bond fund. |Added by Laws 1996, c. 178, § 12, eff. July 1, 1996.
70 OK Stat § 70-5-161 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-161. Amendment of budget.

|A. The governing body may amend the budget to make supplemental appropriations to any fund up to the amount of additional revenues which are available for current expenses as shown by a fund balance for the fund due to: |1. Revenues received or allocated from sources not anticipated in the budget for that year;2. Revenues received or allocated from anticipated sources but in excess of the budget estimates therefor; or3. Unexpended unencumbered cash balances on hand at the end of the preceding fiscal year which had not been anticipated in the budget. Any appropriation authorizing the creating 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 temporarily is insufficient money in a particular fund to meet the requirements of appropriation for the fund, the governing body 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 unencumbered and unexpended balance. 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 by law.C. Any budget amendment, as provided in this section, authorizing supplemental appropriations or a decrease or change in appropriation or funds shall be adopted by the governing body at a meeting held in accordance with the Oklahoma Open Meeting Act and filed with the clerk of the board of education, the county excise board of each county in which the school district is located, and the State Auditor and Inspector.Added by Laws 1996, c. 178, § 13, eff. July 1, 1996.
70 OK Stat § 70-5-170 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-170. Transfer of unexpended or unencumbered appropriations.

|For the fiscal year ending June 30, 2004, the superintendent of a school district or designee may transfer any unexpended or unencumbered appropriation in an amount not to exceed twenty-five percent (25%) of the total appropriation from one account, fund, or program category to another account, fund, or program category. The amount to be transferred, together with all previous transfers, shall not exceed twenty-five percent (25%) of the total appropriation to the account, fund or program category from which the transfer is being made. Provided, funds shall not be transferred between the general fund and building fund of any school district. The State Department of Education shall be notified in writing or electronically of all transfers at the time the transfers are made. |Added by Laws 2003, c. 434, § 7.NOTE: Laws 2003, c. 415, § 34 repealed by Laws 2003, c. 434, § 32.
70 OK Stat § 70-5-181 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-181. Registration of certificates of indebtedness or bonds – Recording of payment.

|The treasurer of a school district to whom a certificate of indebtedness or bond is directed for payment shall register the certificate of indebtedness or bond by entering the number, the date, the name of the payee, the fund upon which it is drawn and the amount and shall write on the certificate or bond the date of registration and the name of the treasurer. Certificates of indebtedness or bonds shall be registered in the numerical order in which they are issued and, after registration, shall be given to the encumbrance clerk. No certificate of indebtedness or bond shall be a valid charge until registration by the treasurer. A board of education may contract for and pay a registrar or transfer agent to transfer ownership or change of payee of any certificate of indebtedness or bond issued by the school district and to maintain relevant books and records. The treasurer shall record payment of certificates of indebtedness or bonds and mark “paid” on the face of paid certificates of indebtedness or bonds. |Added by Laws 2004, c. 361, § 24, eff. July 1, 2004.
70 OK Stat § 70-5-182 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-182. Issuance, approval, etc. of check, warrant or certificate in excess of approved estimate of expenses.

|It shall be unlawful for any school district officer to issue, approve, sign, or attest any check, warrant or certificate of indebtedness in any form in excess of the estimate of expenses made and approved for the current fiscal year or authorized for such a purpose by a bond issue and any such check, warrant or certificate of indebtedness issued, approved, or authorized by a bond issue shall not be a charge against the school district upon which it is issued, but may be collected by civil action from any officer issuing, drawing, approving, signing, or attesting the same, or from either or all of them, or from their bondsmen. |Added by Laws 2004, c. 361, § 25, eff. July 1, 2004.
70 OK Stat § 70-5-183 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-183. Issuance, approval, etc. of check, warrant or certificate in excess of approved estimate of expenses – Violation –Penalties.

|Any treasurer who shall willfully or knowingly register or pay a warrant, check or certificate of indebtedness, issued in excess of the estimate made and approved by the excise board for the current fiscal year or in excess of a bond issue for such purpose, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than One Thousand Dollars ($1,000.00) or by imprisonment in the county jail not exceeding one (1) year or by both the fine and imprisonment. |Added by Laws 2004, c. 361, § 26, eff. July 1, 2004.
70 OK Stat § 70-5-184 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-184. Authorization, acknowledgement, etc. by school district officer of issuance, approval, etc. of check, warrant or certificate in excess of approved estimate of expenses – Violation – Penalties.

|Any school district officer willfully or knowingly contracting, incurring, acknowledging, authorizing, allowing, or approving any indebtedness or any officer issuing, drawing, or attesting any check, warrant or certificate of indebtedness in excess of the estimate made and approved by the excise board for such purpose for the current fiscal year or in excess of the specific amount authorized for such purpose by a bond issue, shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for not to exceed one (1) year or by both the fine and imprisonment, and shall forfeit and be removed from office pursuant to state law. |Added by Laws 2004, c. 361, § 27, eff. July 1, 2004.
70 OK Stat § 70-5-185 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-185. When check or warrant due – Enforcement of liability.

|Without regard to the time when funds may be collected and are available to pay a check or warrant issued by a school district, any school district check or warrant shall be due one (1) year after the close of the fiscal year for which the check or warrant was issued and action may be commenced in any court of competent jurisdiction to enforce the liability evidenced by the check or warrant. Any action to enforce the liability evidenced by the check or warrant shall thereafter be barred, and the lapse of time need not be asserted as defense in any action for the school district to be relieved of liability. |Added by Laws 2004, c. 361, § 28, eff. July 1, 2004.
70 OK Stat § 70-5-186 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-186. Issuance of check, warrant or certificate of indebtedness in payment of claim in excess of amounts unexpended and unencumbered – Signature of board president and clerk.

|It shall be unlawful for the governing board of education to issue any check, warrant or certificate of indebtedness, in any form, in payment of, or representing or acknowledging any account, claim, or indebtedness against the school district, or to make any contracts for, or incur any indebtedness against the school district in excess of the amount then unexpended and unencumbered of the sum appropriated for the specific item of estimated needs for such purpose theretofore made, submitted, and approved, or authorized for such purpose by a bond issue. The signature of the board president and clerk shall be notification to the public that the check or warrant is for the purpose and within the amount of the appropriation charged. |Added by Laws 2004, c. 361, § 29, eff. July 1, 2004.
70 OK Stat § 70-5-187 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-187. Unencumbered balances – Date for submission of all claims – Notice.

|All unencumbered balances, if any, as shown by the officer charged with keeping the appropriation and expenditure records of the school district on hand at the close of day June 30, may remain as a credit for said fiscal year up to the close of day September 30. If a date earlier than September 30 is established, the encumbrance clerk shall publish, on the district’s web site for two consecutive times if also published in a daily newspaper and once if published in a weekly newspaper of general circulation in the school district, notice of the date set by the board of education for the submission of all claims against unencumbered balances of the prior fiscal year in the following form: |PUBLIC NOTICEAll having a claim against the ____ Public School District are notified that all invoices and required documentation pertaining to an approved purchase order for services rendered or goods or materials delivered pursuant to that purchase order must be recorded with the encumbrance clerk of the district on or before the ____ day of _____, 20__, covering all debts now unpaid and incurred during the period of the prior fiscal year beginning on July 1, 20__, and ending on June 30 20___, or the claim upon which the invoice or purchase order is based shall be void and forever barred.__________________________District Encumbrance ClerkThis section shall not permit the incurring of new indebtedness chargeable to the appropriation account of the immediately preceding fiscal year.Added by Laws 2004, c. 361, § 30, eff. July 1, 2004.
70 OK Stat § 70-5-188 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-188. Supplemental appropriation of unencumbered balance – Underestimations – Reapportionment to appropriation accounts.

|Provided all fund balances reserved for unencumbered balance of appropriations for the prior fiscal year on hand at the close of day set by the board of education in the current fiscal year, but in no event later than September 30, may be appropriated by supplemental appropriation to current expense purposes in the current fiscal year in the manner now provided by law. In the event of the recording of an estimated encumbrance or in the event of an increase in the cost of supplies, equipment, material, or services, these underestimations may be provided for during the time period set by the board by the cancellation of appropriations made by the county excise board prior to June 30, subject to the approval of both the governing board and the officer in charge of the department or appropriation account only in instances as set forth and only in amounts sufficient to pay the increased encumbrances, and by reapportionment to the appropriation accounts in which an underestimated encumbrance was made, all in the manner as now provided by law for the making of supplemental appropriations. |Added by Laws 2004, c. 361, § 31, eff. July 1, 2004.
70 OK Stat § 70-5-189 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-189. Second or duplicate check or warrant – Stop payment or affidavit.

|A school district may issue a second or duplicate check or warrant in lieu of any check or warrant that has been issued and subsequently lost or destroyed. No second or duplicate check or warrant shall be issued until the school district has stopped payment on said item by the payor bank or, in the alternative, until an affidavit setting forth the facts as to the loss or destruction of the original check or warrant has been received by the school district from the payee, which affidavit may be received by facsimile transmission. The district board of each school district shall establish policies and procedures as will, as nearly as possible, preclude any loss being sustained by the school district on account of the issuance of any second or duplicate check or warrant. |Added by Laws 2004, c. 361, § 32, eff. July 1, 2004.
70 OK Stat § 70-5-190 (2021)
2021 Oklahoma Statutes|Title 70. Schools|§70-5-190. School district treasurer, encumbrance clerk - Training - Continuing education.

|A. Before July 1, 2007, every school district treasurer shall complete at least twelve (12) hours of instruction on school finance laws of this state, accounting, ethics, and the duties and responsibilities of a school district treasurer. |B. Before July 1, 2007, every school district encumbrance clerk shall complete at least twelve (12) hours of instruction on school finance laws of this state, accounting, ethics, and the duties and responsibilities of a school district encumbrance clerk.C. Except as otherwise provided for, every school district treasurer and encumbrance clerk employed after July 1, 2007, shall be required, within nine (9) months after employment in the position by a school district, to complete the instruction required pursuant to subsections A and B of this section. Any instruction as described in subsections A and B of this section completed by the school district treasurer or encumbrance clerk within three (3) years prior to employment in the position by the school district shall count toward satisfying the requirements of this subsection.D. Every school district treasurer and encumbrance clerk shall be required to complete a minimum of twelve (12) hours of continuing education every three (3) years, in addition to the requirements of subsections A and B of this section.E. The requirements of this section shall not apply to any county treasurer who also acts as a school district treasurer; however, nothing herein shall prevent a county treasurer from attending such training or continuing education.Added by Laws 2005, c. 472, § 1, eff. July 1, 2005. Amended by Laws 2011, c. 231, § 1, eff. Nov. 1, 2011; Laws 2016, c. 24, § 1, emerg. eff. April 11, 2016.