Okla. Stat. tit. 63, § 63-2868v1

A. Public agencies recognized by the Oklahoma 9-1-1 Management

Authority and authorized to receive funds collected pursuant to the

provisions of the Oklahoma 9-1-1 Management Authority Act shall use

the funds only for services, equipment and operations related to 9-

1-1 emergency telephone services.

B. The 9-1-1 Management Authority will oversee all 9-1-1 fees

collected by this act. The Authority may order the Oklahoma Tax

Oklahoma Statutes - Title 63. Public Health and Safety Page 1439

Commission to escrow fees attributable to public agencies which have

misspent, diverted or supplanted 9-1-1 collected fees to a purpose

other than what is authorized by this act.

C. Money remitted to public agencies pursuant to the Oklahoma

9-1-1 Management Authority Act and any money otherwise collected by

any lawful means for purposes of providing 9-1-1 emergency telephone

services shall be deposited in a separate 9-1-1 emergency telephone

service account established by a public agency or its governing body

to carry out the requirements of the Oklahoma 9-1-1 Management

Authority Act. Monies remaining in such accounts at the end of a

fiscal year shall carry over to subsequent years. The monies

deposited in the Oklahoma 9-1-1 Management Authority Revolving Fund

shall at no time be monies of the state and shall not become part of

the general budget of the Office of Emergency Management or any

other state agency. Except as otherwise authorized by the Oklahoma

9-1-1 Management Authority Act, no monies from the Oklahoma 9-1-1

Management Authority Revolving Fund shall be transferred for any

purpose to any other state agency or any account of the Office of

Emergency Management or be used for the purpose of contracting with

any other state agency or reimbursing any other state agency for any

expense. Payments from the Oklahoma 9-1-1 Management Authority

Revolving Fund shall not become or be construed to be any obligation

of the state. No claims for reimbursement from the Oklahoma 9-1-1

Management Authority Revolving Fund shall be paid with state monies.

D. If the Oklahoma 9-1-1 Management Authority determines that

the public agency has failed to deploy Phase II service, failed to

meet the State master plan for NG9-1-1 services or has failed to

deliver service consistent with National Emergency Number

Association (NENA) standards, the public agency shall submit an

improvement plan within the time prescribed by the Authority. The

Authority may order the Oklahoma Tax Commission to escrow fees

attributable to public agencies which have not submitted plans or

complied with improvement plans.

E. A public agency shall be required to have conducted

separately or as a part of the annual audit required by law of the

municipality or county an annual audit of any accounts established

or used for the operation of a 9-1-1 emergency telephone system.

The audit may be conducted by the State Auditor and Inspector at the

discretion of the public agency. The cost of the audit of the 9-1-1

emergency telephone system may be paid from and be considered a part

of the operating expenses of the 9-1-1 emergency telephone system.

Proprietary information of the wireless service providers shall be

confidential. Audit information pertaining to revenue collected or

disbursed may be released only in aggregate form so that no

provider-specific information may be extrapolated.

F. Public agencies shall be required to annually submit to the

Authority:

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1. A report, on a form to be prescribed by the Authority,

covering the operation and financing of the public safety answering

point which shall include all sources of funding available to the

public agency for the 9-1-1 emergency telephone system; and

2. A copy of the most recent annual audit or budget showing all

expenses of the public agency relating to the 9-1-1 emergency

telephone system.
. A report, on a form to be prescribed by the Authority,

covering the operation and financing of the public safety answering

point which shall include all sources of funding available to the

public agency for the 9-1-1 emergency telephone system; and

2. A copy of the most recent annual audit or budget showing all

expenses of the public agency relating to the 9-1-1 emergency

telephone system.

G. The Authority shall have the power to review, approve,

submit for further information or deny approval of the annual report

of each public agency required pursuant to subsection F of this

section. Failure by a public agency to submit the report annually

or denial of a report may cause the Authority to order the Tax

Commission to escrow the 9-1-1 emergency telephone fees due to the

public agency until the public agency complies with the requirements

of the Oklahoma 9-1-1 Management Authority Act and the procedures

established by the Authority.