{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-2234","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-2234","heading":"Administration of matching funds for allowable expenses","body":"of multicounty organizations.\n\nA. The Department, with the approval of the Commission, shall\n\ndevelop rules to administer any of the matching funds derived from\n\nthe Department for the allowable expenditures of multicounty\n\norganizations. The rules shall be developed in accordance with this\n\nsection and shall be adopted by the Commission. As used in the\n\nOklahoma Tourism, Parks and Recreation Enhancement Act:\n\n1. “Multicounty organization” means a nonprofit organization\n\nwhich satisfies the following requirements:\n\na. its primary purpose is to promote the tourism\n\nattributes of a multiple-county region which is\n\nidentified as a tourism “country” or “lake” area, or\n\nany other organization participating in the matching\n\nfunds program on July 1, 2001,\n\nb. it is governed by a board of directors elected by the\n\nmembership of the organization,\n\nc. it is governed by a board of directors which equitably\n\nrepresents the counties within the multiple-county\n\nregion,\n\nd. it has an administrator of operations position who is\n\nnot an elected director,\n\ne. it utilizes income from private sector sources as the\n\nbasis for funding its administrative and promotion\n\nexpenses, and\n\nf. it has provided to the Department an independent and\n\ncertified financial audit for the preceding fiscal\n\nyear;\n\n2. \"Administrative expenditure\" means expenditures for the\n\nadministration of fund raising and tourism promotion.\n\nAdministrative expenditures shall include salaries, payroll taxes,\n\ninsurance, personal services contracts, travel expenses not to\n\nexceed the amounts provided in the State Travel Reimbursement Act,\n\nrent, lease or purchase of facilities, office supplies, telephone\n\nand electronic communications and multicounty organization audit\n\ncosts;\n\n3. \"Allowable expenditures\" means expenditures by a multicounty\n\norganization submitted to the Department for matching funds in\n\naccordance with the provisions of this section and the rules\n\npromulgated by the Commission;\n\n4. \"Discretionary expenditure\" means those expenditures by\n\nmulticounty organizations for which matching funds are not\n\nrequested. Discretionary expenditures are not subject to the\n\nlimiting provisions of this section and the rules promulgated by the\n\nCommission;\n\n5. \"Independent and certified audit\" means a financial audit\n\nperformed in accordance with Generally Accepted Government Auditing\n\nStandards, issued by the Comptroller General of the United States.\n\nThe scope of the audit shall, at a minimum, consist of a statement\n\nof revenue and expenditures and shall include the specific\n\nrequirements identified in this section and the rules promulgated by\n\nthe Commission; and\n\n6. \"Tourism promotion expenditure\" means an expenditure for the\n\npreparation, printing, publication and distribution of media\n\nadvertising in brochures, news and publicity materials, travel\n\nposters, mailing pieces, newspapers, magazines, television, radio,\n\nbillboards, advertising and promotional specialties, exhibit space\n\nand displays at trade shows and conventions and the expenses for\n\noperating such exhibits, including travel expenses, not to exceed\n\namounts provided for in the State Travel Reimbursement Act, the cost\n\nof a travel writer, travel agent, tour broker and tour operator\n\nfamiliarization tours into the State of Oklahoma, and registration\n\nfees for an annual tourism and recreation industry conference with\n\nthe purpose of attracting tourists or generating travel or tourism\n\nactivity within the state or multicounty organization areas. The\n\namount expended within the multicounty organization area for tourism\n\npromotion shall not exceed fifty percent (50%) of the total of\n\nallowable expenditures and allocated matching funds.\n\nB. It is the intent of the Legislature to encourage the\n\npromotion of tourism by multicounty organizations in cooperation\n\nwith the statewide program of the Department. Allowable\nticounty organization areas. The\n\namount expended within the multicounty organization area for tourism\n\npromotion shall not exceed fifty percent (50%) of the total of\n\nallowable expenditures and allocated matching funds.\n\nB. It is the intent of the Legislature to encourage the\n\npromotion of tourism by multicounty organizations in cooperation\n\nwith the statewide program of the Department. Allowable\n\nadministrative expenditures by multicounty organizations shall not\n\nexceed forty percent (40%) of the lesser of either the total amount\n\nallocated, including reallocations, to the organization from\n\nappropriations made by the Legislature or the total of the matched\n\nexpenditures. The limitation on administrative expenditures applies\n\nonly to those expenditures submitted for matching with state-\n\nappropriated funds.\n\nC. With the exception of those organizations identified as\n\n“country” or “lake” associations participating in the matching funds\n\nprogram on July 1, 2001, not more than one organization representing\n\na recognized “country” or “lake” area shall be eligible to receive\n\nmatching funds.\n\nD. Matching funds for the allowable expenditures shall be based\n\nupon actual expenditures by the multicounty organization less any\n\ndiscount, refund, or rebate to the multicounty organization.\n\nMulticounty organizations shall use a State of Oklahoma Notarized\n\nClaim Form with all applicable statements and affidavits to request\n\nmatching funds for the allowable expenditures.\n\nE. In order for a multicounty organization to receive matching\n\nfunds for expenditures incurred to publish and distribute a\n\npromotional periodical emphasizing the attractions, landmarks,\n\nactivities, geographical features and other characteristics of\n\ncounties within the multicounty organization's area of\n\nresponsibility, the multicounty organization shall be subject to the\n\nfollowing requirements:\n\n1. Maintain an account with a financial institution subject to\n\nthe regulatory control of a state or federal financial regulatory\n\nentity for the deposit and withdrawal of all funds collected by or\n\non behalf of the multicounty organization;\n\n2. Prepare an annual Statement of Income and Expense showing\n\nall deposits to the account maintained with the financial\n\ninstitution and all withdrawals from the account with the financial\n\ninstitution for the period covered by the annual income and expense\n\nstatement;\n\n3. May enter into a contract with a person or legally organized\n\nbusiness entity for the solicitation of advertising revenue in a\n\npromotional periodical publication and for the publication and\n\ndistribution of the periodical emphasizing the attributes of sites,\n\nscenes, businesses and attractions located within the area for which\n\nthe multicounty organization is responsible if:\n\na. the person or legally organized business entity\n\nprovides a detailed written disclosure to the\n\nmulticounty organization of its actual costs incurred\n\nin performance of the contract on a periodic basis\n\nduring the period prescribed in the contract for\n\nperformance which disclosure shall be at least\n\nquarterly,\n\nb. the multicounty organization ensures that the actual\n\ncost of publication for the promotional periodical is\n\nprinted in at least 10-point type somewhere in the\n\nbody of the publication,\n\nc. the multicounty organization ensures that the person\n\nor legally organized business entity performing\n\nservices on behalf of the multicounty organization\n\nidentifies to the multicounty organization each\n\npurchaser of advertising in the multicounty\n\norganization promotional periodical, the amount of\n\nmoney paid for advertising in the promotional\n\nperiodical, and the size or other relevant\n\ncharacteristics of the material purchased for\n\npublication in the promotional periodical,\n\nd. the person or legally organized business entity\n\nsoliciting advertising revenue may not advance or\n\ndeposit their own funds as a means of securing\nthe multicounty\n\norganization promotional periodical, the amount of\n\nmoney paid for advertising in the promotional\n\nperiodical, and the size or other relevant\n\ncharacteristics of the material purchased for\n\npublication in the promotional periodical,\n\nd. the person or legally organized business entity\n\nsoliciting advertising revenue may not advance or\n\ndeposit their own funds as a means of securing\n\nmatching state funds, and such acts shall be deemed as\n\nfraud, subject to prosecution, and\n\ne. the multicounty organization and the person or legally\n\norganized business entity acting on behalf of the\n\nmulticounty organization both execute a statement,\n\nupon a form to be prescribed by the State Auditor and\n\nInspector, under oath, that any funds being requested\n\nfrom the Department for matching of an allowable\n\nexpenditure as authorized by this section represent an\n\namount of money equal to an amount of money that has\n\npreviously been deposited into the account maintained\n\nby the multicounty organization as of the date the\n\nrequest for matching funds is made. The statement\n\nshall include the identity of each purchaser of\n\nadvertising in the multicounty organization\n\npromotional periodical and the amount of money paid\n\nfor advertising in the periodical together with the\n\nother information required by subparagraph c of this\n\nparagraph. The statement shall also include a\n\nverification that the funds collected by or on behalf\n\nof the multicounty organization were expended for:\n\n(1) a legitimate operational expense of the\n\nmulticounty organization,\n\n(2) the purpose of obtaining matching funds as\n\nauthorized by this section, or\n\n(3) a promotional event sponsored, conducted or\n\norganized by the multicounty organization for\n\nattracting attention to a specific location or\n\noccasion in furtherance of a purpose of the\n\nmulticounty organization.\n\nF. 1. Each multicounty organization shall prepare and submit\n\nappropriate plans, including a budget work program, for the ensuing\n\nfiscal year to the Commission. Expenditures for obligations\n\nincurred before the Commission approves the multicounty\n\norganizations' plans and budget work programs and any changes\n\nthereto, and expenditures not in accordance with the multicounty\n\norganizations' plans and budget work programs, shall not be\n\nallowable expenditures. The approval by the Commission of a\n\nmulticounty organization budget work program constitutes a firm\n\ncommitment of the multicounty organization's appropriated funds,\n\nsubject to any fiscal year limitation, except that the Commission\n\nmay reallocate unobligated funds as provided by law.\n\n2. Any funds collected on behalf of the multicounty\n\norganization for advertisements in the promotional periodical shall\n\nbe paid to the multicounty organization within twenty (20) working\n\ndays after collection by any entity acting on behalf of the\n\nmulticounty organization for solicitation of advertising revenue.\n\nThe multicounty organization shall deposit any funds paid to it\n\nwithin five (5) working days of receipt.\n\nG. Each multicounty organization shall be required to submit an\n\nannual independent and certified audit of the multicounty\n\norganization. The audits shall encompass all funds available to the\n\nmulticounty organization. The audit report shall include a\n\nstatement of Income and Expense and, at a minimum, encompass all\n\nmonies received by the multicounty organization and all matched\n\nexpenditures reimbursed to the multicounty organization. Revenue\n\nreported shall include all advertising revenue received and define\n\nall other individual sources of revenue. The names and addresses of\n\nand amounts received from each advertiser shall be included as an\n\nunaudited supplemental schedule to the audit report.\n\nH. The person or entity engaged to perform the audit required\n\nby subsection G of this section shall:\no the multicounty organization. Revenue\n\nreported shall include all advertising revenue received and define\n\nall other individual sources of revenue. The names and addresses of\n\nand amounts received from each advertiser shall be included as an\n\nunaudited supplemental schedule to the audit report.\n\nH. The person or entity engaged to perform the audit required\n\nby subsection G of this section shall:\n\n1. Not be the same person or entity that performs bookkeeping,\n\ncontrollership or management functions, or other accounting services\n\nfor the multicounty organization;\n\n2. Be registered with the Oklahoma Accountancy Board and\n\npossess a license to practice; and\n\n3. File a copy of the audit performed on behalf of a\n\nmulticounty organization with the State Auditor and Inspector.\n\nI. Failure to submit an audit report shall be cause for\n\nwithholding of matching funds to a multicounty organization. Audit\n\nreports showing matching by any amount in excess of the allowable\n\nexpenditures, matching for unallowable expenditures, or\n\nnoncompliance with statutes, procedures prescribed herein, or in\n\nrules promulgated by the Commission shall be cause for withholding\n\nof matching funds until such time as restitution is made to the\n\nDepartment.\n\nJ. The State Auditor and Inspector shall conduct an office\n\nexamination of the audits filed pursuant to paragraph 3 of\n\nsubsection H of this section on an annual basis. The examination\n\nshall include analysis of the quality of the audit performed and\n\nshall include written recommendations for modifications in future\n\naudits conducted on behalf of a multicounty organization.","path":["OK Code","Title 74"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os74.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"e922b3af4353d807eed3f485abe912fc22e874e95c612996a57be65770419f12","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-2233","next":"us-ok/okla.-stat.-tit.-74-74-2235"},"notice":"GroundRules: Original legal text. Not legal advice."}