Okla. Stat. tit. 11, § 11-17-213

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

Oklahoma Statutes - Title 11. Cities and Towns Page 126

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.