Okla. Stat. tit. 19, § 19-1007

It shall be the duty of the commission to prepare an annual

budget which shall be subject to the approval of the governing body

of the city and the board of county commissioners.

Each county and city establishing a city-county park and

recreation system, as herein provided, at the beginning of each

fiscal year or as soon thereafter as may be practicable, shall agree

upon the necessary contributions to be made by each for the

establishment, operation and maintenance of the city-county park and

recreation system, appropriate such funds as may be agreed upon, and

combine said funds with funds from any other source. Periodically,

as may be agreed upon, the city and county shall contribute their

appropriated funds to a common fund upon claims therefor being filed

by the commission with the governing body of the city and with the

board of county commissioners. After approval of the claims, the

contributions shall be made by warrants, issued by the appropriate

officers and made payable to the city treasurer or county treasurer,

as may be agreed upon by the city and county. Said common fund

shall be maintained as a depository account with either the city

treasurer or county treasurer, as may be agreed upon, and shall be

disbursed upon vouchers drawn by such officer or employee of the

commission as may be agreed upon by the city and county. Said

vouchers shall be issued only in payment of claims which have been

Oklahoma Statutes - Title 19. Counties and County Officers Page 505

executed in the manner prescribed by law for claims against the

county or the city, and after such claims have been approved by the

governing body of the city and the board of county commissioners,

and before delivery to the payee, shall be registered with the city

treasurer or county treasurer, as the case may be.

The officer or employee of the commission designated by the city

and county to draw vouchers in payment of such claims shall be

bonded in an amount as may be required by the city and county, but

not less than Twenty Thousand Dollars ($20,000.00). The designated

officer or employee shall be governed by the same statutory

provisions relating to depository accounts as apply to county

officials generally. Nothing contained herein shall be construed as

exempting from the application of the general statutes relating to

appropriations the funds contributed by the city and county to this

common fund.

Income of the city-county park and recreation system from fees,

sales of personal property, and other miscellaneous sources,

excluding income from sales of real property, shall not be

considered general revenue of either the city or the county. It

shall be deposited promptly with the city treasurer or the county

treasurer, as the case may be, and shall be credited directly to the

depository account of the commission without appropriation. Income

from this source shall constitute a revolving fund which shall not

be subject to fiscal limitations and which may be expended by the

commission for the replacement or repair of recreation equipment and

other personal property other than motor vehicles.

The board of county commissioners of any county availing itself

of the provisions of this act may provide for the erection of

buildings or other structures for recreational purposes or functions

by providing for a tax levy therefor under the provisions of Article

X, Section 10 of the Constitution of the State of Oklahoma.