OK HB1986

Expands county budget requirements to include all funds with anticipated balances or revenues, regardless of fund type or whether subject to appropriation, covering any fund where department heads or elected officials have spending authority

Defines "all sources" for revenue estimates to include any reasonably anticipated revenue for any fund of any county department or elected office, and treats fund balances as revenue under the County Budget Act

Requires county excise boards to arrive at tentative revenue estimates independently and authorizes them to hire permanent, part-time, temporary, or contract staff to fulfill their duties

Mandates budget summaries be grouped by department or elected office and include beginning fund balances for each department/office and for the county as a whole

Grants county excise boards oversight authority over county budgets in addition to their existing powers under the County Budget Act, effective November 1, 2013