Okla. Stat. tit. 11, § 11-17-216

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.