Okla. Admin. Code § 260:40-24-7
The Plan Administrator shall establish for each participant a health savings account for each period of coverage. Each health savings account shall initially contain zero dollars ($0.00). A participant's health savings account for a period of coverage shall be increased by the portion of the participant's salary adjustment dollars that may be accrued from month to month for that period of coverage that he or she has elected to apply toward medical care expenses. A participant's health savings account for a period of coverage shall be reduced by the amount of any health savings account transferred to the HSA Custodian per the employees signed enrollment form. The HSA Custodian will provide the employee all annual statements except for W2. The Custodian also will account for prior year payments and properly account for catch up contributions and any distributions to the employee. The Employee Benefits Department expressly disclaims any fiduciary obligation to manage the member's HSA funds or accounts. HSA account information concerning contributions, IRS determinations, withdrawals, or any matters regarding the HSA is the sole responsibility of the HSA Trustee/Custodian chosen by the member.
Okla. Admin. Code § 260:40-24-7