Okla. Stat. tit. 68, § 68-3010

Each of the items of appropriation as hereinafter defined and

enumerated shall represent, in the broadest permissible sense, a

specific purpose, and each such item of appropriation shall be the

estimate made and approved for such purpose, subject to encumbrance

and expenditure therefor under restrictions otherwise provided by

law. The distinctive functional purpose of each shall be that

assigned by statute, charter or ordinance to the office, board,

commission or department for counties, cities and towns, and to

quasi-municipal boards serving a particular function but lacking

corporate powers. As applied to each, except where otherwise

provided by law, the terms used shall be applied in meaning as

follows: the term "personal services" is defined to comprehend all

salaries, wages, per diem compensation, fees where the only

compensation of the recipient is the fees earned, and all allowances

or reimbursement for travel expense where authorized by law and/or

defined by law, paid to any officer, deputy, employee or other

individual for services rendered or employment in relation to the

office, department or subdivision of the municipality, including

such items as fees and mileage of witnesses and jurors when paid

from the general fund, fees of constables and justices of the peace

and all other fees, compensation or remuneration paid to individuals

or persons who have only their professional, technical or vocational

skills and services to sell. In the departments of roads and

highways and/or streets and alleys the term "personal services"

shall comprehend all items so defined hereinbefore and shall be

further specifically defined to include such items as salaries,

wages, per diem compensation and all other compensation or

remuneration paid to engineers, surveyors, mechanics, truck drivers,

tractor and grader operators, carpenters, etc., for professional,

technical and vocational skills and services rendered in relation to

employment by or within such department or subdivision of the

municipality. The term "maintenance and operation" is defined to

comprehend all current expense except those items herein defined as

"personal services" and/or "capital outlay," and "sinking funds,"

including all items, articles and materials consumed with use,

rentals on machinery and equipment, premiums on surety bonds and

insurance, all maintenance and repair accomplished according to the

conditions of a contract, and all items of expense paid to any

person, firm or corporation who renders service in connection with

the repair, sale or trade of articles and commodities. In the

departments of roads and highways and/or streets and alleys the term

"maintenance and operation" shall comprehend all items so defined

hereinbefore, and shall be further specifically defined to include

all items, articles and materials consumed with the use in the

repair, maintenance, construction or reconstruction of roads,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1304

bridges, highways, streets and alleys by the usage of force account

labor, rentals on machinery and equipment, premiums on surety bonds

and insurance, and all repair and maintenance accomplished under the

terms of a contract. The term "capital outlay" is defined to

comprehend all items and articles (either new or replacements) not

consumed with use but only diminished in value with prolonged use,

such as new, or replacements of, machinery, equipment, furniture and

fixtures, all real properties, and all construction or

reconstruction of buildings, appurtenances and improvements to real

properties accomplished according to the conditions of a contract.

In the departments of roads and highways and/or streets and alleys

the term "capital outlay" shall comprehend all items so defined

hereinbefore and shall be further specifically defined to include

the cost, and all expense incurred in relation thereto, of rights-
onstruction of buildings, appurtenances and improvements to real

properties accomplished according to the conditions of a contract.

In the departments of roads and highways and/or streets and alleys

the term "capital outlay" shall comprehend all items so defined

hereinbefore and shall be further specifically defined to include

the cost, and all expense incurred in relation thereto, of rights-

of-way or other real property necessary for the construction of

roads and highways and/or streets and alleys as the case may be.

Provided, that the State Auditor and Inspector may add or

substitute, and define, other items of appropriation where necessary

to fulfill special functions therein required, but such items shall

always be the fewest that will fulfill the requirements of the

Constitution or Legislature.