Okla. Stat. tit. 68, § 68-2937: Notice to county and political subdivision boards of

apportionment of federal in lieu payments - Crediting funds.

Whenever any such payment from the United States is received and

apportioned by the county treasurer, he shall notify the governing

boards of the county and subdivisions to which the money was

apportioned that such apportionment has been made. All such monies

received by the county or any subdivision, pursuant to such

apportionment, shall be credited to the various funds of the county

and subdivisions involved in the same proportion that ad valorem

taxes levied by the county and subdivision for said year are

apportioned. Such income shall be estimated and appropriated each

year by the governing boards of the county and subdivisions, subject

to approval by the county excise board of such estimates and

appropriations.