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Does a school board need to approve encumbrances AND warrants?

April 26, 2017approve encumbrances School Warrants

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Does a school board need to approve encumbrances AND warrants?

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Oklahoma law requires school boards to approve encumbrances. There is no requirement that school boards approve warrants, although most schools boards do. Oklahoma law provides in relevant part: “School districts receiving State Aid shall not spend any of these funds except by regularly issued warrants. The warrants shall be issued against properly approved encumbrances in the manner provided by law. All encumbrances shall be approved by the board of education of the school district at a regular meeting or a special meeting called for that purpose.” 70 O.S. § 18-116, S.L.O. § 410. Before warrants can exceed the encumbrance, the board must approve that modification.