{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-18-118.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-18-118.1","heading":"Bond forfeited due to illegal activity - Assessment","body":"on persons convicted of certain crimes - School Investigative Audit\n\nRevolving Fund.\n\nA. When a bond is forfeited due to illegal activity of a school\n\ndistrict officer or employee and an audit performed by the Office of\n\nthe State Auditor and Inspector reported the illegal activity, the\n\nschool district shall forward ten percent (10%) of the amount of the\n\nforfeited bond to the State Board of Education for deposit to the\n\nSchool Investigative Audit Revolving Fund.\n\nB. 1. Every person convicted of the crime of theft,\n\nembezzlement, conversion, or misappropriation of school district\n\nfunds shall be assessed an amount equivalent to ten percent (10%) of\n\nany court-ordered restitution costs.\n\n2. The assessment shall be mandatory and in addition to and not\n\nin lieu of any fines, restitution costs, other assessments, or\n\nforfeitures authorized or required by law for the offense. The\n\nassessment required by this subsection shall not be subject to any\n\norder of suspension. The court shall order either a lump-sum\n\npayment or establish a payment schedule.\n\n3. Willful failure of the offender to comply with the payment\n\nschedule shall be considered contempt of court.\n\n4. For purposes of collection, the assessment order shall not\n\nexpire until paid in full, nor shall the assessment order be limited\n\nby the term of imprisonment prescribed by law for the offense, nor\n\nby any term of imprisonment imposed against the offender, whether\n\nsuspended or actually served.\n\n5. The assessment provided for in this subsection shall be\n\ncollected by the court clerk as provided for collection of fines and\n\ncosts. When assessment payments are collected by the court clerk\n\npursuant to court order, the funds shall be forwarded to the State\n\nBoard of Education for deposit into the School Investigative Audit\n\nRevolving Fund created by this section.\n\nC. 1. There is hereby created in the State Treasury a\n\nrevolving fund for the State Board of Education to be designated the\n\n\"School Investigative Audit Revolving Fund\". The fund shall be a\n\ncontinuing fund, not subject to fiscal year limitations, and shall\n\nconsist of all monies paid to and received by the State Board of\n\nEducation from school districts, officers, or employees for the\n\nperformance of audits, for the forfeiture of bonds, or for\n\nassessments ordered in addition to court-ordered restitution costs,\n\nand monies appropriated or transferred to the fund by the\n\nLegislature.\n\n2. All monies accruing to the credit of the fund are hereby\n\nappropriated and may be budgeted and expended by the State Board of\n\nEducation to reimburse the Office of the State Auditor and Inspector\n\nfor costs incurred in the performance of special audits conducted\n\npursuant to the provisions of Section 213 of Title 74 of the\n\nOklahoma Statutes.\n\n3. Prior to approval of any payment from this fund, the State\n\nBoard of Education shall determine that a school district that is\n\nliable for expenses incurred due to the performance of an audit is\n\nunable to pay such expenses. Payments from this fund shall only be\n\nmade to the extent that monies are available in the fund.\n\nExpenditures from the fund shall be made upon warrants issued by the\n\nState Treasurer against claims filed as prescribed by law with the\n\nDirector of the Office of Management and Enterprise Services for\n\napproval and payment.","path":["OK Code","Title 70"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os70.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"a2bd68c04a3b46204f48167da7f850d31ac44f0bd71b8f471f8af319f60fe051","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-18-118","next":"us-ok/okla.-stat.-tit.-70-70-18-122"},"notice":"GroundRules: Original legal text. Not legal advice."}