Okla. Stat. tit. 40, § 40-3-601: Establishment of unemployment compensation fund

ESTABLISHMENT OF UNEMPLOYMENT COMPENSATION FUND. There is

hereby established as a special fund, separate and apart from all

public moneys or funds of this state, the Unemployment Compensation

Fund, which shall be administered by the Commission exclusively for

the purpose of this act. This fund shall consist of (1) all

contributions collected pursuant to this act, together with any

interest thereon collected pursuant to this act; (2) all penalties

collected pursuant to the provisions of this act; (3) interest

earned upon any moneys in the fund; (4) any property or securities

acquired through the use of moneys belonging to the fund; (5) all

earnings of such property or securities; and (6) all other moneys

received for the fund from any other source. All moneys in the fund

shall be mingled and undivided.