Okla. Stat. tit. 68, § 68-3032

Exceptions.

(1) Pending the expiration of the time within which protests

may be filed with the State Auditor and Inspector, no warrant shall

be issued or debt contracted by any municipality for any purpose

except as provided hereinafter:

(a) Counties: For salaries and compensation of each officer

and all regular deputies and employees thereunder, including home

demonstration agents and farm demonstration agents employed by the

board of county commissioners under contract with the Extension

Division of the Oklahoma State University or United States

Department of Agriculture or any other state or federal department

under cooperative agreement with the board of county commissioners

as now or that may hereafter be provided by law, salaries of the

county superintendent of health and regular employees of any county

health unit, for regular salaries and maintenance and operation

costs of a county hospital and other quasi-municipal boards now or

hereafter created by law; for insurance on county property and risks

including premiums on bonds of public officials; for office

supplies, blank books, stationery, printing, postage, telephone,

telegraph, lights, fuel and water; for rent; for support,

maintenance, surgical and medical attention and necessary medicine

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1319

and hospitalization, and transportation, of the poor or insane,

prisoners, and widows; for neglected children, crippled children;

for support, maintenance, surgical and medical attention and

necessary medicines and hospitalization and transportation of

crippled, homeless, abandoned, dependent and neglected children, and

children in danger of becoming delinquent, whether or not such debts

are contracted in conjunction with a cooperating state department or

agency; for jury commissioners, jurors, bailiffs, and witnesses for

courts of record, for transcripts and each item of court expense as

may be necessary and authorized by law; for fees of peace officers,

and for such fees and costs in criminal and coroner actions for

which the county is liable; for election expenses, including

salaries, per diem, and such other expenses as allowed by law; for

annual audits and examination of fiscal affairs of the county; for

fuels, oils, and maintenance and repair of county highway equipment

and regular salaries and wages of the county engineer, his or her

assistants, and regularly employed maintenance workers, in event of

emergency entered of record in the minutes of the board by full and

unanimous adoption, the necessary wages of emergency help, supplies,

and materials for county highway repair, or any other necessity of

the county as required by an emergency entered of record in the

board minutes; and capital outlay items purchased from temporary

appropriations approved by the board of county commissioners and the

county excise board or county budget boards whichever is

appropriate.
adoption, the necessary wages of emergency help, supplies,

and materials for county highway repair, or any other necessity of

the county as required by an emergency entered of record in the

board minutes; and capital outlay items purchased from temporary

appropriations approved by the board of county commissioners and the

county excise board or county budget boards whichever is

appropriate.

(b) Cities and towns: For salaries and temporary compensation

for each officer and all regular deputies and employees thereunder,

for insurance on city or town property or risks including bonds

required of any officials or employees, for office supplies, blank

books, stationery, printing, postage, telephone, telegraph, express,

freight, drayage, light, current, water, fuels and oils, maintenance

materials and supplies, and rents, whether for the city or town

proper or for any utility enterprise or for any quasi-municipal or

semi-independent board or commission therein authorized and

functioning under authority of city charters or the laws of this

state, or any department thereof such as street, police, radio,

fire, water, light, library, hospital, court, detention home; for

board, maintenance and medical care of prisoners; for charities and

aid to the poor; for clinics and health service including

cooperative agreements with the State Department of Health with or

without coordination with the board of county commissioners of the

county or schools of the city or town or in cooperation with any

other state or federal agency as now or as may hereafter be

authorized by law; for jurors and witnesses in the municipal

criminal court or police court; for election expenses, including

salaries, per diem, and such other expenses as allowed by law; for

annual or special audits and examination of fiscal affairs of cities

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1320

and towns; for maintenance of public libraries, parks, streets or

any other continuously functioning governmental, quasi-governmental,

or utility enterprise, and the continuing normal expense of

operation thereof whether of salaries, wages, materials, or

supplies, and whether herein enumerated or not; for capital

improvements or capital outlays; and, in event of emergency entered

of record by order of the governing board describing it, the

necessary wages of emergency help, supplies, materials, and other

necessities as the emergency demands. Provided, however, that this

section shall not apply to any city or town if the revenue from the

ad valorem tax to the municipal general fund amounted to less than

five percent (5%) of the total revenues accruing to the municipal

general fund during the prior fiscal year.

(c) School districts: For salaries and compensation of

officers; for salaries and compensation of teachers and other

employees; for office supplies, blank books, stationery and

printing; for light, fuel and water; for school supplies, equipment

and apparatus; for freight, express and other transportation

charges; for repair and maintenance of buildings, grounds and

equipment; for administrative expense; for transportation of

children to and from school; and for payment of insurance. Except

as otherwise provided by Section 1-117 of Title 70 of the Oklahoma

Statutes, capital expenditures, as defined by the section, shall not

be authorized by this section from the general fund of a school

district but may be authorized from the building fund of a school

district.
t; for administrative expense; for transportation of

children to and from school; and for payment of insurance. Except

as otherwise provided by Section 1-117 of Title 70 of the Oklahoma

Statutes, capital expenditures, as defined by the section, shall not

be authorized by this section from the general fund of a school

district but may be authorized from the building fund of a school

district.

(d) Fairs: For premiums on livestock; poultry, agricultural

and horticultural products; dairy products, boys' and girls' club

work, products of domestic science and domestic arts, school

exhibits, hand paintings, decorating and drawing, manufactured

articles, cultivated plants and flowers.

For necessary expenses of management of all fairs authorized by

law including office expenses, postage, telegraph and telephone,

salary and traveling expenses of the secretary, printing and

necessary office supplies, premium ribbons and badges, clerical

help, guards, superintendents and judges.

For advertising the fairs and for decorating and cleaning the

grounds and buildings.

For transportation and arrangement of fair exhibits at the

county fair and county fair exhibits at the Oklahoma State Fair and

other state fairs.

(2) Pending the final determination of any protested levy, no

warrant shall be issued or debt contracted against any contested

portion of any fund, except for the purposes hereinbefore provided.