Okla. Stat. tit. 62, § 62-331

accounts and funds - Appropriations - Apportionment.

For the purposes of simplifying budgetary accounting of the

several counties and other municipal subdivisions of the State of

Oklahoma, all public officers charged under the law with making

Oklahoma Statutes - Title 62. Public Finance Page 383

financial statements, budgets, levies, and accounting for public

funds of such municipal subdivisions of the state are hereby

directed and required to account for all such public funds in the

manner provided for in this act.

First. All funds for current requirements arising out of an ad

valorem tax levy assessed and collected under the provisions of

Section 9, Article 10, Constitution, as amended, except Separate

School Funds, are hereby declared to constitute the "General Fund"

of such county, city, town, independent or dependent school

district, or other municipal subdivisions of the state. All special

"funds" arising out of an ad valorem tax levy, within the

limitations of said Section 9, Article 10, Constitution, except

Separate School Funds, authorized or required by existing laws to be

devoted to a specific or special purpose, or that may hereafter be

so authorized or required, unless specifically excepted, shall, from

and after the effective date of this act, be accounted for as

integral "budget accounts" within and as a part of the said "General

Fund." Each such integral budget account shall bear the title

ascribed by law to such special purpose, and it shall be subject to

be so itemized for purpose of appropriation as the law may direct

for the accomplishment of such special purpose, and none of the

items of appropriation within such special budget account shall ever

be expended for any purpose other than provided by the law creating

such special fund (now budget account) nor shall any part of it ever

be available for transfer to any other budget account within the

General Fund. It is provided, however, that cancellation and/or

transfer between the several items of appropriation for a special

purpose within the limitations and in the manner provided by law is

hereby authorized.

The total of the items of appropriation for a special purpose

for which it is not mandatory to make a levy, if now or hereafter

limited to a fixed or maximum rate of ad valorem mill levy, shall be

limited in amount to the equivalent of the net proceeds of such ad

valorem tax rate, plus ninety percent (90%) of the miscellaneous

revenue collected from such source during the preceding fiscal year.

If a levy for a special purpose be mandatory, under legislative

exercise of the sovereign powers of the state to direct a

constitutional function, the total of the several items of

appropriation for such mandatory special purpose must be fixed by

the county excise board at the equivalent of the net proceeds of

such ad valorem rate as the law may direct, plus the amount of any

unexpended balance of appropriations for the same special purpose of

the preceding year; provided, however, that if the said governing

board of the municipality attach to the estimate of needs for the

ensuing year a certificate executed under oath that all of the

requirements of the legislative mandate involving such special fund

or account have been fully met, the total of appropriations then to

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be approved shall be limited to the equivalent of the net proceeds

of such mandatory levy, plus ninety percent (90%) of the

miscellaneous revenue collected from such source during the

preceding fiscal year.

The total of the several items of appropriation currently

necessary for salaries generally and other governmental requirements

other than those authorized or required to be provided by special

funds, or budget accounts as herein provided, shall constitute an

integral account within the General Fund, to be known henceforth as
evenue collected from such source during the

preceding fiscal year.

The total of the several items of appropriation currently

necessary for salaries generally and other governmental requirements

other than those authorized or required to be provided by special

funds, or budget accounts as herein provided, shall constitute an

integral account within the General Fund, to be known henceforth as

the "Governmental Budget Account" to be itemized as now provided by

law.

Out of such portion of the fifteen (15) mills that may be

apportioned to county purposes by the county excise board, or the

Legislature, under the provisions of Section 9, Article 10,

Constitution, as amended, there is hereby specifically apportioned,

and the equivalent of the net proceeds thereof required to be used

for:

crippled children, mandatory to provide aid to curable

defectives, one-tenth (1/10) mill;

County audit, mandatory to police county public funds, one-

tenth (1/10) mill; and the residue of that portion of the fifteen-

mill limit apportioned to county purposes shall be used, so far as

may be necessary, together with other income and surpluses legally

accruing to the county general fund, other than those indicated in

the "Fifth" provision of this section, to provide for the estimate

of needs submitted by the board of county commissioners, until

otherwise provided by law, as follows:

Governmental Budget Account, optional with board of county

commissioners; Highway Levy Budget Account, optional with board of

county commissioners; Free Fair Budget Account, optional within

limit of applicable statute; Free Fair Improvement Budget, optional

within net proceeds of one (1) mill; Free Fair Additional

Improvement Budget, optional within net proceeds of one (1) mill;

Library Budget Account, optional within net proceeds of one-half

(1/2) mill; Public Health Budget Account, optional within net

proceeds of one (1) mill; Tick Eradication Account, optional with

board of county commissioners; Bovine T. B. Budget Account, optional

within limit of Five Thousand Dollars ($5,000.00); Farm and Home

Demonstration Budget Account, optional within limitations fixed by

House Bill No. 649, Session Laws, 1933; and such other special

budget accounts as may hereafter be provided by law.

Such portion of the fifteen (15) mills that may be apportioned

to city and/or town purposes by the county excise board, or the

Legislature, under the provisions of Section 9, Article 10,

Constitution, as amended, shall be used, so far as may be necessary,

together with other income and surpluses legally accruing to the

general fund of such city or town, other than those indicated in the

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"Fifth" provision of this section, as defined herein, to provide for

the estimate of needs as submitted by the governing board of such

city or town, until otherwise provided by law, as follows:

Library Budget Account, mandatory, where applicable under

provisions of House Bill No. 555, Session Laws, 1935, at not to

exceed net proceeds of two (2) mills; plus ninety percent (90%) of

the miscellaneous revenue collected from such source during the

preceding fiscal year; Governmental Budget Accounts, optional with

governing board; Cemetery Budget Account, optional within net

proceeds of one-half (1/2) mill, plus ninety percent (90%) of the

miscellaneous revenue collected from such source during the

preceding fiscal year; Street Paving Repair Budget, optional within

net proceeds of one (1) mill, plus ninety percent (90%) of the

miscellaneous revenue collected from such source during the

preceding fiscal year; Park Budget Account in cities having a

population of more than thirty thousand (30,000) under Section

12672, Oklahoma Statutes, 1931, optional within net proceeds of one
during the

preceding fiscal year; Street Paving Repair Budget, optional within

net proceeds of one (1) mill, plus ninety percent (90%) of the

miscellaneous revenue collected from such source during the

preceding fiscal year; Park Budget Account in cities having a

population of more than thirty thousand (30,000) under Section

12672, Oklahoma Statutes, 1931, optional within net proceeds of one

(1) mill, plus ninety percent (90%) of the miscellaneous revenue

collected from such source during the preceding fiscal year; and

such other special budget accounts as may hereafter be provided by

law; provided, that the provisions of this act with regard to

Cemetery Budget Account and restrictions as to the amount thereof

shall not apply to cities, towns or municipalities which derive

their revenue wholly from sources other than ad valorem taxes.

Such portion of the fifteen (15) mills that may be apportioned

to school purposes by the county excise board, or the Legislature,

together with the number of mills excess levy legally voted, under

the provisions of Section 9, Article 10, Constitution, as amended,

shall be used, so far as may be necessary, together with other

income and surpluses accruing to the General Fund of such school

district, other than those indicated in the "Fifth" provision of

this Section, to provide for the estimate of needs as submitted by

the governing boards of the several school districts as follows:

Governmental Budget Account, limited in ratio of the

nontransferred pupils to the enumerated pupils as to total

appropriation; Transfer Budget Account, limited in ratio of the

transferred pupils to the enumerated pupils as to total

appropriation; unless the Legislature should, at some future time,

provide for other special budget accounts within the General Fund.

When the totals of all "General Fund" appropriations as

integrated and defined under this subsection shall have been

determined for each municipality and the levy and/or levies

computed, according to law, the levy and/or levies so computed shall

thenceforth cease to be separate but shall be certified, extended,

collected, and distributed as a "General Fund Levy" for such

municipality, accounted for, together with any other current general

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fund revenue, as its "General Fund," and expended by issuance of one

series of General Fund Warrants for such year.

Second. Repealed. Laws 1953, p. 445, Section 55.

Third. All funds created by tax levy under the provisions of

Section 10, Article 10, Constitution, are hereby declared to

constitute the "Building Fund" of such municipality as may authorize

such fund by legal election under the terms of said Section; and

such levy shall be separately computed, certified, distributed when

collected, and so expended.

Fourth. All funds required to be provided by ad valorem tax

levy to pay outstanding indebtedness created under authority of

Section 26 and/or Section 27, Article 10, Constitution, are hereby

declared to constitute the "Sinking Fund" of such county or other

municipal subdivision, to be used for the payment of coupons, bonds,

and judgments as provided by law.

Fifth. All excise taxes collected by the State of Oklahoma and

distributed to the counties or other municipal subdivisions under

legislative enactment for specific purposes, and all contributions

by the State of Oklahoma out of its General Revenues to any of the

municipal subdivisions of the State to be expended under direction

of statute, and all local collections required by law to be

accounted for as cash funds, shall, when received by the treasurer

thereof, to set up in a distinct and separate "Cash Fund",

identified in the title thereof by the purpose for which such

distribution or contribution is made; and all warrants drawn thereon

shall be payable on demand. None of these excise taxes or state
der direction

of statute, and all local collections required by law to be

accounted for as cash funds, shall, when received by the treasurer

thereof, to set up in a distinct and separate "Cash Fund",

identified in the title thereof by the purpose for which such

distribution or contribution is made; and all warrants drawn thereon

shall be payable on demand. None of these excise taxes or state

contributions shall be appropriated by the county excise board

before the cash is actually on hand; then the governing board

involved shall prepare an estimate of needs to be met therefrom and

submit it to the county excise board, and if said excise board finds

said estimate to be for legal purposes and the treasurer thereof

certifies that the cash is actually on hand, then the excise board

shall approve such estimate.