2023 Oklahoma Statutes › Title 63. Public Health and Safety › §63-2868v1. Use of funds – Annual audit – Annual report.

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 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:
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.
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.
Added by Laws 2016, c. 324, § 8, eff. Nov. 1, 2016. Amended by Laws 2021, c. 295, § 4, eff. Nov. 1, 2021; Laws 2023, c. 49, § 4, eff. Nov. 1, 2023.