{"data":{"id":"us-ok/okla.-stat.-tit.-63-63-2868v2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 63, § 63-2868v2","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 under this section and Sections 2864, 2866, and 2867 of\n\nthis title. The Authority may order the Oklahoma Tax Commission to\n\nescrow fees attributable to public agencies which have misspent,\n\ndiverted or supplanted 9-1-1 collected fees to a purpose other than\n\nwhat is authorized by this section and Sections 2864, 2866, and 2867\n\nof this title.\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 deposited in this account may be transferred\n\nto another account within the governing body, but a 9-1-1-specific\n\nsub-account line item shall be maintained with the accounting\n\nsystem. Monies remaining in such accounts at the end of a fiscal\n\nyear shall carry over to subsequent years. The monies deposited in\n\nthe Oklahoma 9-1-1 Management Authority Revolving Fund shall at no\n\ntime be monies of the state and shall not become part of the general\n\nbudget of the Oklahoma Department of Emergency Management and\n\nHomeland Security or any other state agency. Except as otherwise\n\nauthorized by the Oklahoma 9-1-1 Management Authority Act, no monies\n\nfrom the Oklahoma 9-1-1 Management Authority Revolving Fund shall be\n\ntransferred for any purpose to any other state agency or any account\n\nof the Oklahoma Department of Emergency Management and Homeland\n\nSecurity or be used for the purpose of contracting with any other\n\nstate agency or reimbursing any other state agency for any expense.\n\nPayments from the Oklahoma 9-1-1 Management Authority Revolving Fund\n\nshall not become or be construed to be any obligation of the state.\n\nNo claims for reimbursement from the Oklahoma 9-1-1 Management\n\nAuthority 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,\nelephone 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\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.\n\nH. The governing body or public safety oversight designee of\n\nthe public agency shall meet at least quarterly to oversee the\n\noperations of the 9-1-1 emergency telephone system, review\n\nexpenditures and annually set and approve an operating budget, and\n\ntake any other action as necessary for the operation and management\n\nof the system.\n\nI. Records and meetings of the public agency shall be subject\n\nto the Oklahoma Open Records Act and the Oklahoma Open Meeting Act.","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":"b83a787dc546e3593571e3232bc99ba4ea9cc340d5dc55c1ce07bc41fc071758","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-63-63-2868v1","next":"us-ok/okla.-stat.-tit.-63-63-2869"},"notice":"GroundRules: Original legal text. Not legal advice."}