Okla. Stat. tit. 70, § 70-18-118.1

on persons convicted of certain crimes - School Investigative Audit

Revolving Fund.

A. When a bond is forfeited due to illegal activity of a school

district officer or employee and an audit performed by the Office of

the State Auditor and Inspector reported the illegal activity, the

school district shall forward ten percent (10%) of the amount of the

forfeited bond to the State Board of Education for deposit to the

School Investigative Audit Revolving Fund.

B. 1. Every person convicted of the crime of theft,

embezzlement, conversion, or misappropriation of school district

funds shall be assessed an amount equivalent to ten percent (10%) of

any court-ordered restitution costs.

2. The assessment shall be mandatory and in addition to and not

in lieu of any fines, restitution costs, other assessments, or

forfeitures authorized or required by law for the offense. The

assessment required by this subsection shall not be subject to any

order of suspension. The court shall order either a lump-sum

payment or establish a payment schedule.

3. Willful failure of the offender to comply with the payment

schedule shall be considered contempt of court.

4. For purposes of collection, the assessment order shall not

expire until paid in full, nor shall the assessment order be limited

by the term of imprisonment prescribed by law for the offense, nor

by any term of imprisonment imposed against the offender, whether

suspended or actually served.

5. The assessment provided for in this subsection shall be

collected by the court clerk as provided for collection of fines and

costs. When assessment payments are collected by the court clerk

pursuant to court order, the funds shall be forwarded to the State

Board of Education for deposit into the School Investigative Audit

Revolving Fund created by this section.

Oklahoma Statutes - Title 70. Schools Page 844

C. 1. There is hereby created in the State Treasury a

revolving fund for the State Board of Education to be designated the

"School Investigative Audit Revolving Fund". The fund shall be a

continuing fund, not subject to fiscal year limitations, and shall

consist of all monies paid to and received by the State Board of

Education from school districts, officers, or employees for the

performance of audits, for the forfeiture of bonds, or for

assessments ordered in addition to court-ordered restitution costs,

and monies appropriated or transferred to the fund by the

Legislature.

2. All monies accruing to the credit of the fund are hereby

appropriated and may be budgeted and expended by the State Board of

Education to reimburse the Office of the State Auditor and Inspector

for costs incurred in the performance of special audits conducted

pursuant to the provisions of Section 213 of Title 74 of the

Oklahoma Statutes.

3. Prior to approval of any payment from this fund, the State

Board of Education shall determine that a school district that is

liable for expenses incurred due to the performance of an audit is

unable to pay such expenses. Payments from this fund shall only be

made to the extent that monies are available in the fund.

Expenditures from the fund shall be made upon warrants issued by the

State Treasurer against claims filed as prescribed by law with the

Director of the Office of Management and Enterprise Services for

approval and payment.