Okla. Stat. tit. 19, § 19-1419: Transfer of special fund, debt service and special

assessment fund balances.

Whenever the necessity for maintaining any special fund of a

county has ceased to exist and a balance remains in the fund, the

county budget board may authorize the transfer of the balance to the

general fund. Applicable law shall govern the use or transfer of

balances in any debt service or special assessment fund.