Okla. Stat. tit. 62, § 62-139.46: Written findings

Before any monies accrued or accruing in the State Emergency

Fund may be allocated or expended, the requesting agency shall

prepare and submit to the Governor written findings of fact as to

the existence of an emergency not foreseen or reasonably foreseeable

by the Legislature and of the necessity for the allocation and

expenditure of funds; and, as to any emergency such as is provided

for by Section 139.48 of this title, a copy of such written findings

of fact shall be submitted to the Contingency Review Board.