Oklahoma Code § 40-3-601

Title 40. Labor: Establishment of unemployment compensation fund
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ESTABLISHMENT OF UNEMPLOYMENT COMPENSATION FUND.  There is
hereby established as a special fund, separate and apart from all
public moneys or funds of this state, the Unemployment Compensation
Fund, which shall be administered by the Commission exclusively for
the purpose of this act.  This fund shall consist of (1) all
contributions collected pursuant to this act, together with any
interest thereon collected pursuant to this act; (2) all penalties
collected pursuant to the provisions of this act; (3) interest
earned upon any moneys in the fund; (4) any property or securities
acquired through the use of moneys belonging to the fund; (5) all
earnings of such property or securities; and (6) all other moneys
received for the fund from any other source.  All moneys in the fund
shall be mingled and undivided.

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