The Oklahoma County Excise Board met in special session Nov. 17, 2025, and approved a series of budget and tax actions, including appropriations for employee benefits, certification of revised tax levies and temporary cash transfers to the general fund.

Presiding official called the meeting to order at 9:30 a.m. and confirmed the meeting had been posted on Nov. 12, 2025. The board approved minutes for Oct. 23 and Oct. 3, 2025, by voice vote.

The board approved Resolution 2025-4415, a cash-fund appropriation to employee benefits (fund 4010) "in the amount not to exceed $346,055.08 for the November CJA premiums," the presiding official said. That appropriation was requested by John Wilkerson, director of employee benefits. The board then approved Resolution 2025-4416, an interfund transfer not to exceed $338,863 from the general fund to the employee benefits fund to pay county claims for fiscal year 2025‑26; Wilkerson was listed as the requester for that item as well.

The board received and filed an amendment to the budget and financing plan for Middale School District I-52 for fiscal year 2025‑26, listing total appropriated funds of $170,317,243 and line-item amounts including $121,392,193 for the district general fund. County finance staff and a board member noted a large increase in the cooperative technology center allocation (transcript lists about $10,407,063 compared with roughly $822,000 last year); staff attributed changes to a new finance director and accounting updates. The board approved filing the amendment.

Members certified revised tax levies for Oklahoma County municipalities and school districts for FY2025‑26 as approved in this and prior meetings. County staff said wording and servicing arrangements were adjusted for several districts (examples cited in the meeting include Western Heights, Luther and CareerTech centers). The board voted to certify the revised levies.

On an estimate-of-needs item and accompanying financial statements for the year ended June 30, 2025, staff read fund totals and levy rates and corrected a clerical error: the sinking fund levy was listed as 2.13 mills in agenda language but should read 1.92 mills. The board approved the estimate of needs.

The board approved temporary cash transfers to the general fund described in the agenda as totaling $6,000,000. The transfers were described as cash-only and typically repaid by mid‑January 2026; several of the transfers from Highway Cash, County Road and Bridge, and Capital Improvement regular funds were noted as contingent on approval by the Oklahoma County Board of County Commissioners on Nov. 19. The meeting record states, "Temporary transfers are allowed by Title 68, Oklahoma statutes, Section 2021." The agenda lists the transfers by fund and amount; staff explained the transfers cover payroll and weekly checks.

A clerk noted four citizens were listed for participation, but the board moved to adjourn; the motion to adjourn carried and the meeting ended.

Votes at a glance

- Approval of minutes (Oct. 23 and Oct. 3, 2025): moved, seconded, approved by voice vote.
- Resolution 2025-4415 (employee benefits appropriation up to $346,055.08): approved by voice vote.
- Resolution 2025-4416 (interfund transfer up to $338,863 to employee benefits): approved by voice vote.
- Middale School District I-52 amendment No. 1 (FY2025‑26, total appropriations $170,317,243): received/filed, approved by voice vote.
- Certification of revised tax levies for FY2025‑26: approved by voice vote.
- Estimate of needs / levy correction (sinking fund levy corrected to 1.92 mills): approved by voice vote.
- Temporary transfers to general fund (agenda total listed as $6,000,000; repayment typically mid‑January 2026): approved by voice vote; some transfers contingent on Board of County Commissioners approval on Nov. 19.

Why it matters

The actions allow county payroll and claims obligations to be covered through the winter months and complete routine fiscal housekeeping ahead of the property tax statement print run. The levy correction prevents a clerical overstatement of the sinking fund rate on official documentation.

What’s next

The temporary transfers from highway, road-and-bridge and capital-improvement funds are contingent on county commission approval scheduled for Nov. 19; transfers are expected to be repaid around mid‑January 2026.

Provenance: transcript segments from the Nov. 17, 2025 Oklahoma County Excise Board special meeting.