Okla. Stat. tit. 62, § 41.10
The Budget Director shall, if he approves the requested allotments, transmit a copy as approved to the request officer of the spending agency concerned and also a copy to the Division of Central Accounting and Reporting. Legislative appropriations which serve as the legal basis for expending the state's monies, and against which allotments shall be made, shall be set up on the records of the Division of Central Accounting and Reporting. The allotments approved by the Budget Director against such appropriations, shall be the portion of the appropriation set aside to cover encumbrances and expenditures for a designated purpose during a monthly, quarterly, semiannual or annual period. The allotments authorized by the Budget Director shall be filed with the Division of Central Accounting and Reporting and shall be set up on the records of the Division of Central Accounting and Reporting in such accounts as may be required by the Budget Director. The Division of Central Accounting and Reporting shall not approve claims for payment in excess of the amount allotted for each account approved by the Budget Director. After the first allotments have been authorized by the Budget Director for each agency of the state, subsequent allotments may be authorized upon the request of the agency concerned and with the approval of the Budget Director. The Budget Director may authorize new accounts in addition to those requested in the the original allotment request, or may increase the amount allotted for a monthly, quarterly, semiannual or annual period. A balance remaining in any of the allotment accounts at the end of any monthly, quarterly, or semi-annual period, shall be available for expenditure the subsequent period; however, subsequent allotment requests and the Budget Director's approval should take into consideration any unencumbered or unexpended balance remaining at the time such subsequent requests are approved.
Added by Laws 1947, SB 36, p. 373, § 10, emerg. eff. February 25, 1947.