Oklahoma Code § 19-1706.1

Title 19. Counties And County Officers: Payment of audit expenses
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The net proceeds of the one-tenth mill annual ad valorem levy
upon the net total assessed valuation in any emergency medical
service district for any year which shall be authorized and
mandatorily required to be appropriated and dedicated to emergency
medical service district audit shall henceforth be restricted to and
used only for audit survey and reporting receipt, disbursement and
management of emergency medical service district affairs financed by
ad valorem levy and miscellaneous revenues other than ad valorem
taxation accruing to the general fund of the emergency medical
service district, whether such audit be in the performance of duties
charged to the State Auditor and Inspector and instigated at the
State Auditor and Inspector's own initiative and directive, on
request of the board of trustees of the emergency medical service
district, on request of the board of county commissioners of such
county or on order of the Governor as provided by Section 212 of
Title 74 of the Oklahoma Statutes.  If, after completion of audit of
all emergency medical service district accounts so financed, and
report thereof, including report of audit of cash funds where
possible, as provided by this section, unless there be directive
from the Governor for other and/or further inquiry, the board of
trustees of the emergency medical service district may, upon
certificate of completion by the State Auditor and Inspector,
request that any unexpended and unencumbered balance of

appropriation therein be, by the board of trustees of the emergency
medical service district, lapsed and canceled and the revenues
restricted thereby revert to surplus, available for appropriation to
any lawful emergency medical service district purpose.

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