Okla. Stat. tit. 19, § 19-177.2: Use of ad valorem levy for county audit - Lapse and

cancellation of unexpended balance.

The net proceeds of the one-tenth mill annual ad valorem levy

upon the net total assessed valuation in any county for any year

authorized and mandatorily required to be appropriated and dedicated

to county audit by Section or paragraph 331 of Title 62, Oklahoma

Statutes 1951 (H.B. 367, page 282, S.L. 1941), shall henceforth be

restricted to and used only for audit survey and reporting receipt,

disbursement and management of county affairs financed by county ad

valorem levy and miscellaneous revenues other than ad valorem

taxation accruing to the general fund of such county, whether such

audit be in the performance of duties charged to the State Auditor

and Inspector and instigated at his own initiative and directive, or

on request of the board of county commissioners of such county or

order of the Governor as provided by Section or paragraph 212 of

Title 74, Oklahoma Statutes 1951. If, after completion of audit of

all county accounts so financed, and report thereof, including

report of audit of cash funds where possible, as by this act

provided, unless there be directive from the Governor for other

and/or further inquiry, the board of county commissioners may, upon

certificate of completion by the State Auditor and Inspector,

request that any unexpended and unencumbered balance of

appropriation therein be, by the county excise board, lapsed and

cancelled and the county revenues restricted thereby revert to

surplus, available for appropriation to any lawful county purpose.

Upon request by the board of county commissioners, the State Auditor

and Inspector shall, after making a determination that sufficient

funds are encumbered to cover the cost of the audit of all county

accounts so financed, issue a certification of release of the

unencumbered balance of these funds prior to completion of the

audit.