reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; and
3. Assist municipal governments to improve and implement generally accepted standards of finance management.
Laws 1979, c. 111, § 2.
2023 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.
2023 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.
2023 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; and
19. "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.
2023 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.
2023 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; and
4. 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, and
c.
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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-17-211. Expenditure of funds - Balances to be carried forward - Unlawful acts and liability therefor.

A. No expenditure may be incurred or made by any officer or employee which exceeds the fund balance for any fund. Any fund balance remaining in a fund at the end of the fiscal year shall be carried forward to the credit of the fund for the next fiscal year. No expenditure may be authorized or made by any officer or employee which exceeds the appropriation of any fund.
B. It shall be unlawful for any officer or employee of the municipality in any budget year:
1. To create or authorize creation of a deficit in any fund; or
2. To authorize, make or incur expenditures in excess of ninety percent (90%) of the appropriation for any fund of the budget as adopted or amended until revenues received, including the prior fiscal year's fund balance carried forward, totals an amount equal to at least ninety percent (90%) of the appropriation for the fund. 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 municipality. 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 1979, c. 111, § 11. Amended by Laws 1991, c. 124, § 9, eff. July 1, 1991; Laws 1992, c. 371, § 2, eff. July 1, 1992; Laws 2002, c. 98, § 5, eff. Nov. 1, 2002.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-17-212. Funds - Establishment - Kinds.

A municipality shall establish funds consistent with legal and operating requirements. Each municipality 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 municipal government purposes, including all assets, liabilities, reserves, fund balances, revenues and expenditures which are not accounted for in any other fund or special ledger account. All monies received by the municipality under the motor fuel tax or under the motor vehicle license and registration tax and earmarked for the street and alley fund may be deposited in the general fund and accounted for as a "street and alley account" within the general fund. Expenditures from this account shall be made as earmarked and provided by law. All references to the street and alley fund or to the special fund earmarked for state-shared gasoline and motor vehicle taxes may mean the street and alley account provided in this section;
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 municipal sinking fund, established to account for the retirement of general obligation 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 or other long-term debt must be deposited in the debt service fund;
4. Capital project funds, to account for financial resources segregated for acquisition, construction or other improvement related to capital facilities other than those accounted for in enterprise funds and nonexpendable trust funds;
5. Enterprise funds, to account for each utility or enterprise or other service, other than those operated as a department of the general fund, where the costs are financed 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 municipality as trustee or agent for individuals, private organizations or other governmental units or purposes, such as a retirement fund or a cemetery perpetual care fund;
7. Internal service funds, to account for the financing of goods or services provided by one department or agency of the municipality 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 municipality;
9. A ledger or group of accounts in which to record the details relating to the general bonds or other long-term debt of the municipality; or
10. Such other funds or ledgers as may be established by the governing body.
Laws 1979, c. 111, § 12; Laws 1991, c. 124, § 10, eff. July 1, 1991.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-17-213. Funds - 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 departmentalized within each fund and shall be classified into at least the following accounts:
1. Personal services, which may include expenses for salaries, wages, per diem or other compensation, fees, allowances or reimbursement for travel expenses, and related 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, sick leave, terminal pay or similar benefits;
2. Materials and supplies, which may include 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 person, firm or corporation rendering a service in connection with repair, sale or trade of such articles or commodities;
3. Other services and charges, which may include all current expenses other than those listed in paragraphs 1, 2, 4, 5 or 6 of this section, 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 expenses to any person, firm or corporation rendering such services;
4. Capital outlays, which may include outlays which result in acquisition of or additions to fixed assets which are purchased by the municipality, including machinery and equipment, furniture, land, buildings, improvements other than buildings, and all construction, reconstruction, appurtenances or improvements to real property accomplished according to the conditions of a contract;
5. Debt service, which may include outlays in the form of debt principal payments, periodic interest payments, or related service charges for benefits received in part in prior fiscal periods as well as in current and future fiscal periods; and
6. Fund transfers, which may include permanent transfers of resources from one fund to another.
Added by Laws 1979, c. 111, § 13. Amended by Laws 1991, c. 124, § 11, eff. July 1, 1991; Laws 2002, c. 98, § 6, eff. Nov. 1, 2002.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-17-215. Transfer of unexpended or unencumbered appropriation - Limitations on encumbrances or expenditures.

A. 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 department to another within the same fund; except that no appropriation for debt service or other appropriation required by law or ordinance may be reduced below the minimums required.
B. Any fund balance in an enterprise fund of the municipality may be transferred to another fund of the municipality as authorized by the governing body. Other interfund transfers may be made only as adopted or amended according to Section 17-206 or 17-216 of this title.
C. Whenever the necessity for maintaining any fund of a municipality 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 or any other designated fund, unless otherwise provided by law.
D. No encumbrance or expenditure may be authorized or made by any officer or employee which exceeds the available appropriation for each department within a fund.
Added by Laws 1979, c. 111, § 15. Amended by Laws 1980, c. 226, § 4, emerg. eff. May 27, 1980; Laws 1991, c. 124, § 12, eff. July 1, 1991; Laws 2002, c. 98, § 7, eff. Nov. 1, 2002.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-17-216. Supplemental appropriations to funds - 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 for the fund due to:
1. Revenues received or to be received from sources not anticipated in the budget for that year;
2. Revenues received or to be received from anticipated sources but in excess of the budget estimates therefor; or
3. Unexpended and unencumbered fund balances on hand at the end of the preceding fiscal year which had not been anticipated or appropriated in the budget. Any appropriation authorizing the creating of an indebtedness shall be governed by the applicable provisions of Article 10 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 for the fund, the governing body shall take 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 unencumbered and unexpended 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 in the total appropriation of funds shall be adopted at a meeting of the governing body and filed with the municipal clerk and the State Auditor and Inspector.
Added by Laws 1979, c. 111, § 16. Amended by Laws 1991, c. 124, § 13, eff. July 1, 1991; Laws 2002, c. 98, § 8, eff. Nov. 1, 2002.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-17-217. Purpose-based budget - Definitions.

As used for a budget based on purpose:
1. "Appropriation" means an authorization to expend or
encumber income and revenue provided for a purpose;
2. "Budget summary" means a tabular listing of revenues by
source and expenditures by purpose for the budget year;
3. "Estimated revenue" means the amount of revenues estimated to be received during the budget year;
4. “Income and revenue provided” means the amount of estimated or actual income and revenue appropriated by the governing body of the municipality; and
5. “Purpose” means the specific program, project or activity for which the governing body provides an appropriation as listed in the budget.
Added by Laws 2006, c. 314, § 4, eff. July 1, 2006.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-17-218. Purpose-based budget - Procedures.

A municipality that selects a purpose-based budget format shall be subject to the following procedures in addition to other applicable provisions of the Municipal Budget Act:
1. Each municipality shall adopt an appropriation for each
purpose as established by the governing body;
2. In all cases the appropriations shall not exceed the income and revenue provided by the governing body from estimated revenues and appropriated fund balance;
3. 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 purpose as defined by the governing body, and the appropriation thus made shall not be used for any other purpose except as provided by law;
4. 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 purpose to another; except that no appropriation for debt service or other appropriation required by law or ordinance may be reduced below the minimums required;
5. No encumbrance or expenditure may be authorized or made by any officer or employee which exceeds the available appropriation for each purpose as defined by the governing body;
6. The governing body may amend the budget to make supplemental appropriations to any purpose up to the amount of additional unappropriated income and revenues which become available during the fiscal year;
7. 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 to meet the requirements of appropriation, the governing body shall take action as it deems necessary. For that reason, it may amend the budget to reduce one or more appropriations or it may amend the budget to transfer money from one purpose to another purpose, 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 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; and
8. A budget amendment as provided in this section authorizing supplemental appropriations or a decrease in the total appropriation of funds shall be adopted at a meeting of the governing body and filed with the municipal clerk and the State Auditor and Inspector.
Added by Laws 2006, c. 314, § 5, eff. July 1, 2006.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-17-301. Municipal Fiscal Impact Act - Fiscal impact statement.

A. This section shall be known and may be cited as the “Municipal Fiscal Impact Act”.
B. As used in this section, “direct adverse fiscal impact” means the cost in dollars to a municipality in this state of a statute which imposes a mandate for the new or additional application of municipal resources or reduces existing municipal resources without providing revenue which would fully fund the mandate. Municipal resources may include, but are not limited to: law enforcement, fire protection, health and medical services, power and water services, streets, bridges or highways and recreational services.
C. A fiscal impact statement shall be required for any bill or resolution which is determined by the chair of the legislative committee to which the bill or resolution is assigned to have a potential direct adverse fiscal impact on municipalities in this state. The impact statement shall identify the estimated amount of the fiscal impact and any source of federal, state or local revenue that will be used to fund the proposed mandate. If the chair of the committee to which the bill or resolution is assigned determines that the bill or resolution, or a proposed amendment, is subject to the provisions of this section, the chair shall:
1. Request the preparation of a fiscal impact statement prior to placing the bill, resolution or amendment on the agenda to be considered at a meeting of the committee;
2. Provide notice to the principal author of the bill, resolution or amendment regarding the determination; and
3. Make the fiscal impact statement available, on and after the date of the committee meeting during which the bill or resolution is considered, to the author, members of the committee considering the bill or resolution and any other party requesting information.
D. No bill, resolution or amendment determined to have a direct adverse fiscal impact on municipalities in excess of One Hundred Thousand Dollars ($100,000.00) statewide shall be reported out of the committee to which it is assigned, or in the case of a floor amendment, shall be acted upon by the relevant house, unless a fiscal impact statement of the bill is made.
E. Any bill, resolution or amendment determined to have a direct adverse fiscal impact on municipalities in excess of One Hundred Thousand Dollars ($100,000.00) statewide for which an emergency clause has not received required approval pursuant to Section 58 of Article V of the Oklahoma Constitution shall not go into effect until July 1 of the following calendar year.
Added by Laws 2010, c. 372, § 1, eff. Nov. 1, 2010.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-18-101. Procedure for changing form of government - Petition or governing body resolution.

Any city operating pursuant to a statutory form of city government may change to any one of the other statutory forms of city government. The mayor shall issue an order calling for an election on the question of whether or not the city shall change its form of government if:
1. an initiative petition is filed with the governing body of the municipality; or
2. the governing body, by resolution, so directs.
The initiative petition or resolution of the governing body shall be filed at least one hundred twenty (120) days before the filing date for the next municipal general election and shall include the form of government which is proposed for adoption. The order calling for the election shall be issued by the governing body of the municipality within ten (10) days after a decision has been made on the ballot title, or within ten (10) days after the effective date of the resolution of the governing body.
Amended by Laws 1984, c. 126, § 33, eff. Nov. 1, 1984.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-18-102. Election on question - Notice.

The question of changing the statutory form of city government shall be submitted to the registered voters of the city at a general or special election to be held in the city not less than sixty (60) days nor more than ninety (90) days after the date of the order calling for the election. Notice of the election on the question shall be given by the governing body in the manner required for municipal elections.
Laws 1977, c. 256, § 18-102, eff. July 1, 1978; Laws 1993, c. 316, § 1, eff. Sept. 1, 1993.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-18-103. Ballots - Certification of results - Order.

The question submitted to the registered voters of the municipality shall be substantially in the following form:
Shall the City of ______ change to the statutory ___________ (name of proposed statutory form) form of city government?
( ) Yes.
( ) No.
The secretary of the county election board shall, within five (5) days after the canvass of returns, certify the results of the election on the question to the governing body. If a majority of the votes cast are in favor of adopting the proposed form of government, the governing body shall, within twenty (20) days after receiving the certification, adopt a resolution stating that the city has changed its form of government to the form adopted. The governing body by ordinance shall divide the city into the number of wards required under the statutory form of government which has been adopted.
Laws 1977, c. 256, § 18-103, eff. July 1, 1978.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-18-104. Effective date of new form - First elections - Transition of officers.

The first primary and general elections under the new form shall be held at the time that the next municipal primary and general elections would be held as if there were no change in the form of government. The form of government which has been adopted shall go into full effect when the terms of officers elected under the new form begin. Every appointive officer or employee holding an office or position which exists under both the previous and new forms of government shall continue in his office or position in the new form of government until his services terminate or are terminated in the manner provided by the new form.
Laws 1977, c. 256, § 18-104, eff. July 1, 1978.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-18-105. Record of change.

The resolution declaring the change in form of city government shall be recorded in the office of the county clerk in the county in which the situs of the city government is located and filed in the office of the Secretary of State and in the archives of the city.
Laws 1977, c. 256, § 18-105, eff. July 1, 1978.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-19-101. Procedure for changing name - Petition or governing body resolution.

The mayor of an incorporated municipality shall issue an order calling for an election on the question of whether or not the municipality shall change its name if:
1. an initiative petition is filed with the governing body; or
2. the governing body, by resolution, so directs.
The initiative petition or resolution of the governing body shall set forth the name of the municipality, its location, and the new name which is proposed for adoption.
Amended by Laws 1984, c. 126, § 34, eff. Nov. 1, 1984. Amended by Laws 1984, c. 126, § 34, eff. Nov. 1, 1984.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-19-102. Election on question - Notice.

The question of changing the name of the municipality shall be submitted to the registered voters of the municipality at a general or special election to be held in the municipality not less than thirty (30) nor more than sixty (60) days after the date of the order calling for the election. Notice of the election on the question shall be given by the governing body in the manner required for municipal elections.
Laws 1977, c. 256, § 19-102, eff. July 1, 1978.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-19-103. Ballots - Certification of results - Order.

The question submitted to the registered voters of the municipality shall be substantially in the following form:
Shall the ________ (City or Town) of ________ change its name to the (City or Town) of ________?
( ) Yes.
( ) No.
The secretary of the county election board shall, within five (5) days after the canvass of returns, certify the results of the election on the question to the governing body. If a majority of the votes cast are in favor of adopting the new name, the governing body shall, within twenty (20) days after receiving the certification, adopt a resolution stating that the name of the municipality has been changed and giving the new name of the municipality. The resolution shall also state the date that the change will take effect. The effective date shall be not less than thirty (30) days after the resolution is adopted.
Laws 1977, c. 256, § 19-103, eff. July 1, 1978.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-19-104. Record and publication of change.

The resolution declaring the change of name of the municipality shall be recorded in the office of the county clerk in the county in which the situs of the municipal government is located and filed in the office of the Secretary of State and in the archives of the municipality. The resolution shall also be published at least once in a newspaper of general circulation in the municipality.
Laws 1977, c. 256, § 19-104, eff. July 1, 1978.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-20-101. Review of wards after each federal census.

A. As soon as practicable following each federal census, the municipal governing body shall review the wards and ward boundaries of the municipality. The governing body shall change the boundaries or number of wards, if necessary, in the manner provided by this article, so that the wards are formed of compact and contiguous territory and are substantially equal in population.
B. The municipal governing body, to the extent practicable, shall not subdivide precincts established by a county election board in establishing ward or council boundaries.
Laws 1977, c. 256, § 20-101, eff. July 1, 1978; Laws 1993, c. 316, § 2, eff. Sept. 1, 1993.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-20-102. Procedure for proposing ward changes.

A change in the name, boundaries, or number of wards in a municipality may be proposed at any time by:
1. a resolution of the municipal governing body; or
2. an initiative petition filed with the governing body of the municipality.
Any change in the number or boundaries of wards shall be made with due regard to the equitable apportionment of the population and the convenience and contiguity of the wards.
Amended by Laws 1984, c. 126, § 35, eff. Nov. 1, 1984.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-20-103. Changes proposed by governing body - Notice.

The governing body shall give at least thirty (30) days' notice of the proposal by the governing body to change the name, boundaries, or number of wards. The notice shall be published at least once. After the thirty-day notice period, the governing body may make the proposed changes by ordinance which shall be approved by a two-thirds (2/3) vote of its members.
Amended by Laws 1984, c. 126, § 36, eff. Nov. 1, 1984.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-20-104. Change adopted by initiative petition.

Within thirty (30) days after an election adopting the question in the initiative petition requesting a change in the name, boundaries or number of wards, the municipal governing body by ordinance shall make the requested changes.
Added by Laws 1977, c. 256, § 20-104, eff. July 1, 1978. Amended by Laws 2001, c. 296, § 1, eff. July 1, 2001.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-20-105. Effect of change.

Unless otherwise provided for by the governing body, the effective date of a change in the name, boundaries, or number of wards shall be the effective date of the ordinance making such change. Election of councilmembers or trustees for wards which have no representation due to such change shall take place at the time established by the governing body of the municipality but not later than the next regular municipal election. The terms of office of such new councilmembers or trustees shall be as provided for by the law applicable to the form of municipal government. A change in the boundaries or number of wards shall not disqualify a councilmember or trustee from completing the term for which he was elected.
Amended by Laws 1984, c. 126, § 37, eff. Nov. 1, 1984.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-21-101. Authority to change municipal limits.

The municipal governing body by ordinance may add to the municipality territory adjacent or contiguous to its corporate limits and increase or diminish the corporate limits as the governing body deems desirable for the benefit of the municipality.
Laws 1977, c. 256, § 21-101, eff. July 1, 1978.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-21-102. Annexation of territory separated by railway, intervening strip or highway right-of-way.

Where any territory to be annexed is separated from the corporate limits of the municipality only by a railway right-of-way, an intervening strip less than four (4) rods wide, or a highway right-of-way, the territory shall be considered adjacent or contiguous to the municipality.
Added by Laws 1977, c. 256, § 21-102, eff. July 1, 1978. Amended by Laws 1999, c. 220, § 1, eff. Nov. 1, 1999.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-21-105. Annexation by petition - Notice - Cost - Governing body ordinance.

At least three-fourths of the registered voters and the owners of at least three-fourths (in value) of the property in any territory adjacent or contiguous to the municipality may request annexation by signing and filing a petition with the governing body of the municipality. The petitioners must give notice of the presentation of the petition by publication at least once each week for two (2) successive weeks in a newspaper of general circulation in the municipality where the petition has been presented. The municipality may pay the cost of the annexation proceedings. After the notice of the petition has been given, the governing body by ordinance may annex the territory to the municipality.
Laws 1977, c. 256, § 21-105, eff. July 1, 1978; Laws 1980, c. 128, § 1, eff. Oct. 1, 1980.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-21-106. Failure to grant request in annexation petition - Filing in district court.

If the governing body fails to grant the request contained in a petition for annexation within thirty (30) days after the last publication of the notice, or refuses to grant the request, the petitioners may file their petition with the clerk of the district court in the county in which the situs of the municipal government is located. Notice of the filing shall be served upon a deputy municipal clerk and upon the mayor together with a notice of the time and place that the district court will hear the petition. The notice must be given at least ten (10) days before the date of the hearing. The hearing on the petition may be held at a regular or special term of the district court or by the court in vacation.
Added by Laws 1977, c. 256, § 21-106, eff. July 1, 1978. Amended by Laws 2007, c. 362, § 1, eff. Nov. 1, 2007.
2023 Oklahoma Statutes › Title 11. Cities and Towns › §11-21-108. Lands platted for educational or charitable institutions - Annexation only by petition.

When any lands adjacent to the corporate limits of any municipality have been surveyed and platted into lots and blocks for the purpose of being sold in whole or in part to establish, build or maintain any religious, fraternal, or benevolent school, college, home or other educational or charitiable institution, these lands may not be annexed to the municipality without a petition requesting annexation first being signed and filed by at least a majority of the resident owners of the lands to be annexed.
Laws 1977, c. 256, § 21-108, eff. July 1, 1978.