Okla. Stat. tit. 43A, § 43A-2-106

funds - Lease or sale of property - Annual account to State Auditor

and Inspector.

A. 1. The Board of Mental Health and Substance Abuse Services,

the Commissioner of Mental Health and Substance Abuse Services or

any employee of the Department of Mental Health and Substance Abuse

Services designated by the Commissioner may solicit and receive

Oklahoma Statutes - Title 43A. Mental Health Page 35

contributions, gifts and donations for use by the Department of

Mental Health and Substance Abuse Services, or to any institution

therein. The Board of Mental Health and Substance Abuse Services

shall accept, hold in trust and authorize the use of any grant or

devise of land, or any donation or bequest of money, or other

personal property made to the Department of Mental Health and

Substance Abuse Services, or to any institution therein, so long as

the terms of the grant, donation, bequest, gift, or will are carried

out.

2. The Board may invest and reinvest any funds and may lease

any real or personal property, may sell any personal property and

may invest the proceeds, for the benefit of the Department or any

institution therein unless prevented by the terms of the grant,

donation, bequest, gift or will.

B. The Board may lease any property owned or held in trust to

any other state agency, political subdivision, federal agency,

county, municipality or a nonprofit organization for a period not to

exceed fifty (50) years.

C. The Department must annually account to the State Auditor

and Inspector for all monies or property received or expended by

virtue of this section. The account shall state:

1. The source of the monies or property received with the

actual date of its receipt;

2. The particular use or place for which it was expended; and

3. The balance on hand showing the place of deposit of the

unexpended balance.