Okla. Stat. tit. 19, § 19-1712
This is the official text of Okla. Stat. tit. 19, § 19-1712, part of Oklahoma’s Stat. tit. 19, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 19,." Browse the sections below, each linked to its official government source.
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Cash surpluses
Official statutory text
If and when an actual cash surplus accrues in any fund for any
prior fiscal year, such surplus shall forthwith be transferred to
the same fund for the fiscal year next succeeding the year for which
the taxes were originally levied, and shall be used to pay any
warrants and interest thereon which may be outstanding and unpaid
for such year. After all warrants and interest on such warrants for
such year have been paid or reserved for, the surplus, if any, shall
forthwith be transferred to the next succeeding year for the same
purpose. This procedure shall be followed for each succeeding
fiscal year until all warrants issued prior to the current fiscal
Oklahoma Statutes - Title 19. Counties and County Officers Page 594
year are paid or reserved for, and then any cash surplus remaining
shall accrue and be transferred to the current fiscal year, to be
used to pay any legal warrant and interest charges of such year.
The term "actual cash surplus", as used herein, is hereby defined to
mean an excess of actual cash actually on hand over and above all
legal obligations. Taxes in process of collection shall not be
considered in determining the actual cash surplus for any fund for
any fiscal year or years.
prior fiscal year, such surplus shall forthwith be transferred to
the same fund for the fiscal year next succeeding the year for which
the taxes were originally levied, and shall be used to pay any
warrants and interest thereon which may be outstanding and unpaid
for such year. After all warrants and interest on such warrants for
such year have been paid or reserved for, the surplus, if any, shall
forthwith be transferred to the next succeeding year for the same
purpose. This procedure shall be followed for each succeeding
fiscal year until all warrants issued prior to the current fiscal
Oklahoma Statutes - Title 19. Counties and County Officers Page 594
year are paid or reserved for, and then any cash surplus remaining
shall accrue and be transferred to the current fiscal year, to be
used to pay any legal warrant and interest charges of such year.
The term "actual cash surplus", as used herein, is hereby defined to
mean an excess of actual cash actually on hand over and above all
legal obligations. Taxes in process of collection shall not be
considered in determining the actual cash surplus for any fund for
any fiscal year or years.
Status: reserved · Read it on the official government site
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