Oklahoma § 19-901.45 - Funds - Prohibited acts - Liability
Full text of Oklahoma Oklahoma Statutes § 19-901.45 — Funds - Prohibited acts - Liability, with citation guidance and answers to common questions.
§ 19-901.45. Funds - Prohibited acts - Liability
A. No expenditure may be authorized or made by any employee or
member of the board which exceeds any fund balance for any fund of
the budget as adopted or amended or which exceeds the appropriation
for any fund of the budget as adopted or amended. Any balance
remaining in a fund at the end of the budget year shall be carried
forward to the credit of the fund for the next budget year.
B. It shall be unlawful for any employee or member of the board
in any budget year:
1. To create or authorize creation of a deficit in any fund; or
2. To authorize, make or incur expenditures or encumbrances in
excess of ninety percent (90%) of the appropriation for any fund of
the budget as adopted or amended until revenues in an amount equal
to at least ninety percent (90%) of the appropriation for the fund
have been collected. Any fund balance which is included in the
appropriation for the fund is considered revenue in the budget year
for which it is appropriated. Expenditures may then be made and
authorized so long as any expenditure does not exceed any fund
balance.
C. Any obligation that is contracted or authorized by any
member or employee of the board in violation of this act shall
Oklahoma Statutes - Title 19. Counties and County Officers
become the obligation of the member or employee himself and shall
not be valid or enforceable against the district. Any member or
employee who violates this act shall forfeit his position and shall
be subject to such civil and criminal punishments as are provided by
law. Any obligation, authorization for expenditure or expenditure
made in violation of this act shall be illegal and void.
Added by Laws 1987, c. 202, § 15, eff. June 1, 1987.
Frequently Asked Questions About Oklahoma § 19-901.45
What does Oklahoma Statutes § 19-901.45 cover?
Section 19-901.45 ("Funds - Prohibited acts - Liability") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 19-901.45?
A common citation format is "Oklahoma Statutes § 19-901.45" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 19-901.45 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.