Oklahoma Code § 62-310.5

Title 62. Public Finance: Surplus for unencumbered balances - Supplemental
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appropriations - Cancellation of appropriations.
Provided all fund balance reserved for unencumbered balances of
appropriations for the prior fiscal year on hand at the close of day
September 30, may be appropriated by supplemental appropriation to
current expense purposes in the current fiscal year in the manner
now provided by law.  In the event of the recording of an estimated
encumbrance or in the event of an increase in the cost price of
supplies, equipment, materials, etc., these underestimations may be
provided for during the three-months period by the cancellation of

appropriations made by the county excise board prior to June 30,
subject to the approval both of the governing board and the officer
in charge of the department or appropriation account only in
instances as hereinabove set forth and only in amounts sufficient to
pay such increased encumbrances, and by reappropriation to the
appropriation accounts in which an underestimate encumbrance was
made, all in the manner as now provided by law for the making of
supplemental appropriations.

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