Okla. Stat. tit. 74, § 74-227.9

There is hereby created in the State Treasury a revolving fund

for the Office of the State Auditor and Inspector to be designated

the "State Auditor and Inspector Revolving Fund". The fund shall be

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

consist of all money paid to and received by the State Auditor and

Inspector from state agencies, boards and commissions authorized by

statute to pay the expense of audits and consulting services, money

received for performance of audits and consulting services pursuant

to contract entered into under the authority of Section 227.8 of

this title, funds received from state agencies, boards and

commissions receiving federal grants of funds which require periodic

audits under said grants or any federal regulations, all money

received from counties, cities, towns and public trusts in payment

of audit expense, funds appropriated to state agencies, boards and

commissions for payment of audit expense, and fees collected

pursuant to Section 212A of this title. All monies accruing to the

credit of said fund are hereby appropriated and may be budgeted and

expended by the Office of the State Auditor and Inspector for

expenses necessary for the performance of duties imposed upon the

Office of the State Auditor and Inspector by law. Expenditures from

said 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. The State Auditor and Inspector shall at the close of each

fiscal year pay into the General Revenue Fund of the state any

Oklahoma Statutes - Title 74. State Government Page 387

unencumbered balance remaining in said revolving fund in excess of

Eight Hundred Fifty Thousand Dollars ($850,000.00).