Okla. Stat. tit. 27A, § 27A-2-3-401: Department of Environmental Quality Revolving Fund -

Subaccounts - Transfer of revolving fund monies.

A. There is hereby created in the State Treasury a revolving

fund for the Department of Environmental Quality to be designated

the "Department of Environmental Quality Revolving Fund". The fund

shall be a continuing fund, not subject to fiscal year limitations,

and shall consist of all monies received by the Department from

appropriations, administrative penalties, fees, charges, gifts and

monies from any other source that are not designated for deposit to

any other fund authorized by this Code. All monies accruing to the

credit of said fund are hereby appropriated and may be budgeted and

expended by the Department for the purpose of implementing and

enforcing this Code. Expenditures from said fund shall be made upon

warrants issued by the State Treasurer against claims filed as

prescribed by law with the Director of the Office of Management and

Enterprise Services for approval and payment.

B. Individual subaccounts shall be established in the

Department of Environmental Quality Revolving Fund as necessary to

maintain the tracking of monies collected and to support the

programs and functions within the jurisdiction of the Department.

Each subaccount shall consist of all monies collected pursuant to

the program or function for which such subaccount has been

established and all monies collected for such programs and functions

shall be expended only and solely in furtherance of the statutory

objectives of such programs and functions. Provided, as otherwise

authorized by law, the Department may transfer monies between

subaccounts to meet cash flow needs of the Department so long as the

monies are transferred back to the appropriate subaccount to be

expended on the appropriate programs and functions.

C. All revolving fund monies belonging to, deposited in or

payable to the State Department of Health or the Oklahoma Water

Resources Board for the purpose of administering a program or

function over which the Department of Environmental Quality has

jurisdiction, are hereby transferred to the appropriate funds of the

Department of Environmental Quality. All other monies belonging to,

deposited in or payable to any other revolving fund under the

jurisdiction of the Department are hereby transferred.