Okla. Stat. tit. 70, § 70-135c: Manner of reimbursing county

Reimbursement to the county for the expense to such county for

the salary and bond of such deputy of school accounts shall be

accomplished in the following manner: The amount of the annual

salary of such deputy shall be ratably charged to each school

district, dependent and independent, so served, in ratio of the

original local appropriations finally approved in each such district

so served to the sum total of all such original local appropriations

finally approved. As soon as any unappropriated surplus shall

accrue in the general fund account of any such school district after

the beginning of such fiscal year sufficient for such reimbursement,

before moving such surplus forward to the same fund account for the

next succeeding fiscal year, the county treasurer shall deduct the

amount of reimbursement so determined as aforesaid, transfer the

same and place it to the credit of the general fund of the county.