Okla. Stat. tit. 19, § 19-1420

A. The county budget board may amend the budget to make

supplemental appropriations to any fund up to the amount of revenues

in excess of the total estimated in the latest budget, which are

available for current expenses due to:

1. Revenues received from sources not anticipated in the budget

for that year;

2. Revenues received from anticipated sources but in excess of

the budget estimates therefor; or

3. An unexpended and unencumbered fund balance on hand at the

end of the preceding fiscal year which had not been anticipated in

the budget. Any appropriation authorizing the creation 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 is

temporarily insufficient money in a particular fund to meet the

requirements of appropriation in the fund, the county budget board

shall take such 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

unexpended and unencumbered 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.

Oklahoma Statutes - Title 19. Counties and County Officers Page 553

C. A budget amendment as provided in this section authorizing

supplemental appropriations or a decrease or change in appropriation

of funds shall be adopted at a meeting of the county budget board

and filed with the county clerk, the county excise board and the

State Auditor and Inspector.