§ 8-139. County treasurer - Special budget account - Cash fund - Claims and warrants.

The county treasurer shall set up two accounts of funds provided for herein in the name of the county cemetery association, one account to be the Special Budget Account hereinbefore provided which shall be an Appropriation Account and subject only to the registration of county warrants issued to pay only those claims which have been approved by the cemetery board of directors, filed with the county clerk and allowed by the board of county commissioners as other departmental claims; the other shall be a distinctive cash fund separately maintained under the "Fifth" proviso of Section 331 of Title 62, Oklahoma Statutes 1951, and subject only to payment of warrants issued in payment of claims allowed by the cemetery board of directors, which warrants shall be signed by the president (or vice-president) of the cemetery board of directors and attested by its secretary.  Said special cash fund shall be derived from donations, hereby authorized to be accepted, sales of lots, and any other miscellaneous cemetery revenues and collections that may come into the hands of said cemetery board, or any of its officers or employees, who shall deposit the same with the county treasurer under the same mandatory requirements and penalties as is by law required of other county officers and employees (19 O.S. 1951, Sections 681-686).

All claims shall be itemized and sworn to by claimants and when allowed shall be filed with the county clerk of said county whose duty it shall be to preserve the same against county audit by the State Auditor and Inspector; and no warrant shall issue against either of said funds except in payment of such sworn itemized claims. No cash fund claims shall be allowed nor filed and no cash warrant issued in payment thereof in excess of the cash actually on hand in the possession of the county treasurer at the time of presentation to him for payment and provided that no contract debt nor obligation authorized or created by said board of directors in excess of the uncommitted appropriation and cash in said special fund shall be valid.

Laws 1949, p. 50, § 9; Laws 1979, c. 30, § 63, emerg. eff. April 6, 1979.