Okla. Stat. tit. 69, § 69-1503: Money for use on county roads - County highway fund

(a) All monies raised for use on the county highways in each

county, or apportioned to each county for road purposes, from any

source, including all funds and monies derived by law, levy,

taxation, or apportionment shall, unless otherwise provided by law,

be placed in the county treasury in a fund to be known as the county

highway fund, to be expended on order of the board of county

commissioners on county highways as defined herein, or on state

highways within their respective counties including the lighting

thereof, if, in the judgment of the board of county commissioners,

such expenditure would be just and equitable and for the best

interest of the county.

(b) When state or federal funds are available for assistance in

constructing county roads or bridges, the board of county

commissioners of any county may place on deposit with the commission

such funds from the county highway fund, special highway funds and

proceeds of county bond issues as may be necessary to obtain such

state or federal funds, and the commission shall have authority to

accept such county funds and bond monies and to use the same for the

construction of county roads or bridges in the county depositing the

funds, pursuant to contract agreement with the board of county

commissioners of such county; provided, that the proceeds of any

county bond issue so deposited with the commission may be used by

the commission only for the designated purposes for which the bonds

were issued.

(c) All monies remaining in a county highway fund created by 69

O.S. 1961, Section 44(e), and all other assets thereof, and all

taxes, revenue and other funds payable to or required to be

deposited in such fund under the provisions of other laws, when the

Oklahoma Highway Code of 1968 becomes effective, shall be

transferred to, be deposited in and be a part of the county highway

fund created by this section in the same county; and the latter fund

shall be liable for the payment of all outstanding obligations

existing against the former fund.

(d) Expenditures allowed from the county highway fund may

include the removal and disposal of storm debris and dead animal

carcasses from county roads and rights-of-way thereof.