ATTORNEY GENERAL OPINION
The Honorable Seneca Scott August 20, 2012
State Representative, District 72
2300 North Lincoln, Room 539
Oklahoma City, Oklahoma 73105
Dear Representative Scott:
This office has received your request for an official Attorney General Opinion in which you ask, in
effect, the following questions:
1. Does the county budget board have budget responsibility and oversight
of all the county’s “agencies, instrumentalities, departments, offices,
boards or commissions” once the county has elected to be governed by
the County Budget Act, 19 O.S.2011, §§ 1401 through 1421?
2. Must the proposed budgets of all county agencies, instrumentalities,
departments, offices, boards and commissions be a part of the public
hearing and notice requirements of 19 O.S.2011, § 1412? If so, must the
budgets of these entities be made available prior to the hearing?
3. Once a county has elected to be governed by the County Budget Act, is
the county budget board required to exercise oversight of all funds and
accounts available for expenditures by all county officers and make them
subject to the hearing and notice provisions of 19 O.S.2011, § 1412?
4. Once a county has elected to be governed by the County Budget Act, do
the provisions of the County Budget Act require that the budget format
which is to be prescribed by the State Auditor and Inspector include the
same funds and accounts that are subject to audit and the same funds
that are included in the county’s Comprehensive Annual Financial
Reports (“CAFR”)? Must the county budget board include in its budget
the actual funds and accounts that are included in the county CAFR?