Okla. Stat. tit. 60, § 60-177.5: Rebate of reserve funds resulting from any advance

funding or cash management program.

All reserve funds currently or hereafter held by any public

trust or entity, which funds result from any advance funding or cash

management program, must be rebated, with all accrued interest

thereon, on a pro rata basis of actual participation to the program

participants of the advance funding or cash management program from

which the reserve was created unless, within three (3) years of the

date of the reserve fund's initial creation, such reserve funds are

used by the public trust or entity to fund a similar advance funding

or cash management program.