{"data":{"id":"us-ok/okla.-stat.-tit.-63-63-2868v1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 63, § 63-2868v1","heading":"Use of funds – Annual audit – Annual report","body":"A. Public agencies recognized by the Oklahoma 9-1-1 Management\n\nAuthority and authorized to receive funds collected pursuant to the\n\nprovisions of the Oklahoma 9-1-1 Management Authority Act shall use\n\nthe funds only for services, equipment and operations related to 9-\n\n1-1 emergency telephone services.\n\nB. The 9-1-1 Management Authority will oversee all 9-1-1 fees\n\ncollected by this act. The Authority may order the Oklahoma Tax\n\nCommission to escrow fees attributable to public agencies which have\n\nmisspent, diverted or supplanted 9-1-1 collected fees to a purpose\n\nother than what is authorized by this act.\n\nC. Money remitted to public agencies pursuant to the Oklahoma\n\n9-1-1 Management Authority Act and any money otherwise collected by\n\nany lawful means for purposes of providing 9-1-1 emergency telephone\n\nservices shall be deposited in a separate 9-1-1 emergency telephone\n\nservice account established by a public agency or its governing body\n\nto carry out the requirements of the Oklahoma 9-1-1 Management\n\nAuthority Act. Monies remaining in such accounts at the end of a\n\nfiscal year shall carry over to subsequent years. The monies\n\ndeposited in the Oklahoma 9-1-1 Management Authority Revolving Fund\n\nshall at no time be monies of the state and shall not become part of\n\nthe general budget of the Office of Emergency Management or any\n\nother state agency. Except as otherwise authorized by the Oklahoma\n\n9-1-1 Management Authority Act, no monies from the Oklahoma 9-1-1\n\nManagement Authority Revolving Fund shall be transferred for any\n\npurpose to any other state agency or any account of the Office of\n\nEmergency Management or be used for the purpose of contracting with\n\nany other state agency or reimbursing any other state agency for any\n\nexpense. Payments from the Oklahoma 9-1-1 Management Authority\n\nRevolving Fund shall not become or be construed to be any obligation\n\nof the state. No claims for reimbursement from the Oklahoma 9-1-1\n\nManagement Authority Revolving Fund shall be paid with state monies.\n\nD. If the Oklahoma 9-1-1 Management Authority determines that\n\nthe public agency has failed to deploy Phase II service, failed to\n\nmeet the State master plan for NG9-1-1 services or has failed to\n\ndeliver service consistent with National Emergency Number\n\nAssociation (NENA) standards, the public agency shall submit an\n\nimprovement plan within the time prescribed by the Authority. The\n\nAuthority may order the Oklahoma Tax Commission to escrow fees\n\nattributable to public agencies which have not submitted plans or\n\ncomplied with improvement plans.\n\nE. A public agency shall be required to have conducted\n\nseparately or as a part of the annual audit required by law of the\n\nmunicipality or county an annual audit of any accounts established\n\nor used for the operation of a 9-1-1 emergency telephone system.\n\nThe audit may be conducted by the State Auditor and Inspector at the\n\ndiscretion of the public agency. The cost of the audit of the 9-1-1\n\nemergency telephone system may be paid from and be considered a part\n\nof the operating expenses of the 9-1-1 emergency telephone system.\n\nProprietary information of the wireless service providers shall be\n\nconfidential. Audit information pertaining to revenue collected or\n\ndisbursed may be released only in aggregate form so that no\n\nprovider-specific information may be extrapolated.\n\nF. Public agencies shall be required to annually submit to the\n\nAuthority:\n\n1. A report, on a form to be prescribed by the Authority,\n\ncovering the operation and financing of the public safety answering\n\npoint which shall include all sources of funding available to the\n\npublic agency for the 9-1-1 emergency telephone system; and\n\n2. A copy of the most recent annual audit or budget showing all\n\nexpenses of the public agency relating to the 9-1-1 emergency\n\ntelephone system.\n. A report, on a form to be prescribed by the Authority,\n\ncovering the operation and financing of the public safety answering\n\npoint which shall include all sources of funding available to the\n\npublic agency for the 9-1-1 emergency telephone system; and\n\n2. A copy of the most recent annual audit or budget showing all\n\nexpenses of the public agency relating to the 9-1-1 emergency\n\ntelephone system.\n\nG. The Authority shall have the power to review, approve,\n\nsubmit for further information or deny approval of the annual report\n\nof each public agency required pursuant to subsection F of this\n\nsection. Failure by a public agency to submit the report annually\n\nor denial of a report may cause the Authority to order the Tax\n\nCommission to escrow the 9-1-1 emergency telephone fees due to the\n\npublic agency until the public agency complies with the requirements\n\nof the Oklahoma 9-1-1 Management Authority Act and the procedures\n\nestablished by the Authority.","path":["OK Code","Title 63"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os63.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"f7a20ce82b4595ae28cb33b00adbb3efe5814f4574918ad5375d8c1621d80dd8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-63-63-2868","next":"us-ok/okla.-stat.-tit.-63-63-2868v2"},"notice":"GroundRules: Original legal text. Not legal advice."}