Okla. Stat. tit. 62, § 62-34.9: Classification of funds - Manner of keeping fund

accounts.

The Director of the Office of Management and Enterprise Services

is hereby authorized and directed to classify funds in the State

Treasury and to prescribe the manner of issuance of checks or

warrants against each class of funds to accomplish the purpose for

which each such fund was created. The State Treasurer shall be, and

is, required to keep fund accounts in accordance with such

classification. The Director of the Office of Management and

Enterprise Services shall group funds of a similar nature in a

series of classes. Accounting entities otherwise designated as

funds, by other provisions of law, may be retained, deactivated,

merged with other such entities or identified as accounts within

funds as the Director of the Office of Management and Enterprise

Services determines to be appropriate for purposes of the

modernization and maintenance of the fund structure of the state.