Okla. Stat. tit. 65, § 65-3-112: Petty cash fund

A petty cash fund of not more than Three Hundred Dollars

($300.00) is authorized. It shall be established and replenished by

claims against appropriations. The fund may be used for postage due

payments and for the purchase of minor items and services that cost

less than Twenty-five Dollars ($25.00) each. Itemized receipts for

all such purchases shall be secured and filed. The fund shall be

audited by the State Auditor and Inspector as are other accounts of

the Department.