Okla. Stat. tit. 2, § 2-15-121: Accounts – Disbursements

A. The county treasurer shall set up two accounts of funds in

the name of the exposition and free fair:

1. One account shall be designated as “tax account”. The ad

valorem taxes herein authorized to be appropriated pursuant to this

section when collected shall be credited to the account; and

2. The other account shall be designated “miscellaneous revenue

account”. Miscellaneous revenue shall include ticket sales and

exposition space sales authorized to be collected pursuant to this

section and any other revenue not derived from taxes shall be

credited to the miscellaneous revenue account, when paid to such

treasurer.

B. 1. All disbursement of funds from the tax account of the

agricultural and industrial exposition and fair, except as otherwise

provided for in this section and as otherwise provided by law

governing the general funds of said county, shall be made upon

sworn, itemized claims allowed by the board of directors and the

board of county commissioners in the same manner as other county

claims; and

2. Disbursement of funds from the miscellaneous revenue account

shall be made in cash voucher claims allowed by the secretary of the

board of directors.

C. Such claims shall be itemized and sworn to by claimants, and

when allowed by the secretary of the board of directors, shall be

filed with the county clerk of the county whose duty it shall be to

forthwith issue a cash voucher to the county treasurer directing him

or her to pay the claim out of the cash on hand and to the credit of

such agricultural and industrial exposition and fair. No cash

voucher claim shall be allowed nor filed and no cash voucher issued

in payment thereof in excess of the cash actually on hand and in the

possession of the county treasurer at the time of presentation for

payment. No contract, debt nor obligation authorized or created by

the board of directors in excess of the income realized shall be

valid.

D. Premiums and prizes may be paid in cash immediately from the

cash receipts of the fair without first being deposited with the

county treasurer, in which event such payments must be itemized

separately and distinctly in the annual account as a premium or

prize paid with cash from current receipts.