Okla. Stat. tit. 19, § 19-387: Unexpended balance of special fund

Whenever there remains in the treasury of any county an

unexpended balance of any special fund, and all claims against such

funds have been fully paid, and the purpose for which it was created

has been fully observed, and there remains no further use for such

balance for the purpose for which it was created, it shall be lawful

for the board of county commissioners of such county to transfer

such balance to any other fund of the county or subdivision to which

such balance belonged.