§19-1718. Funds and account groups to be maintained.
A district shall maintain, according to its own accounting needs some or all of the funds and account groups in its system of accounts that are consistent with legal and operating requirements and as prescribed by the State Auditor and Inspector. The required funds may include, but not be limited to: 1. A general fund, […]
§19-1719. Classification of estimated revenues and appropriation expenditures.
Estimated revenues and appropriation expenditures in the budget of each fund shall be classified in conformity with the accounting system prescribed by the State Auditor and Inspector. Revenues shall be classified separately by source. Expenditures shall be departmentalized by appropriate functions and activities within each fund and shall be classified within the following categories: 1. […]
§19-1720. Transfer of unexpended or unencumbered appropriation or funds in special fund.
The board may transfer any unexpended and unencumbered appropriation or any portion thereof from one account to another within the same department or from one department to another within the same fund; except that no appropriation for debt service or other appropriation required by law may be reduced below the minimums required. Whenever the necessity […]
§19-1721. Amendment of budget.
A. The board may amend the budget to make supplemental appropriations to any fund up to the amount of additional revenues which are available for current expenses as shown by a fund balance for the fund due to: 1. Revenues received from sources not anticipated in the budget for that year; 2. Revenues received from […]
§19-1722. Rules and regulations – Forms.
For the purpose of carrying into effect the provisions of this act, and for its proper administration, the State Auditor and Inspector is hereby empowered to promulgate and enforce such rules and regulations as may be necessary but not inconsistent herewith, and he shall prescribe all the forms of whatsoever nature referred to in this […]
§19-1723. Purchases by board – Process.
Purchases by any board of trustees of any emergency medical service district shall be made in accordance with the bidding requirements as provided in Sections 1501 and 1505 of this title. Added by Laws 1986, c. 145, § 23, eff. June 1, 1986. Amended by Laws 1995, c. 7, § 1, eff. Nov. 1, 1995; […]
§19-1801. Reverse auction bidding.
A. A county of the state is authorized to use a reverse auction bidding procedure to obtain bids for the purchase of goods or services of any type or kind. The reverse auction shall be a real-time bidding process taking place at a previously scheduled time and Internet location and for a previously established duration, […]
§19-1710.1. Emergency medical service districts – Ambulance services.
A. Any proceeds collected pursuant to the provisions of Section 9C of Article X of the Oklahoma Constitution shall only be expended for the purpose of providing funds for the support, organization, operation and maintenance of district ambulance services, known as emergency medical service districts. B. Emergency medical service districts formed pursuant to said Section […]
§19-1711. Computation of levy for each fund – Procedure.
When the board has ascertained the total assessed valuation of the property taxed ad valorem in the district, and has computed the total of the several items of appropriation for general fund, sinking fund, and other legal purposes for the district, the board shall then proceed to compute the levy for each fund of each […]
§19-1712. Cash surpluses.
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 […]