Okla. Stat. tit. 19 § 177.2
The net proceeds of the one-tenth mill annual ad valorem levy upon the net total assessed valuation in any county for any year authorized and mandatorily required to be appropriated and dedicated to county audit by Section or paragraph 331 of Title 62, Oklahoma Statutes 1951 (H.B. 367, page 282, S.L. 1941), shall henceforth be restricted to and used only for audit survey and reporting receipt, disbursement and management of county affairs financed by county ad valorem levy and miscellaneous revenues other than ad valorem taxation accruing to the general fund of such county, whether such audit be in the performance of duties charged to the State Auditor and Inspector and instigated at his own initiative and directive, or on request of the board of county commissioners of such county or order of the Governor as provided by Section or paragraph 212 of Title 74, Oklahoma Statutes 1951. If, after completion of audit of all county accounts so financed, and report thereof, including report of audit of cash funds where possible, as by this act provided, unless there be directive from the Governor for other and/or further inquiry, the board of county commissioners may, upon certificate of completion by the State Auditor and Inspector, request that any unexpended and unencumbered balance of appropriation therein be, by the county excise board, lapsed and cancelled and the county revenues restricted thereby revert to surplus, available for appropriation to any lawful county purpose. Upon request by the board of county commissioners, the State Auditor and Inspector shall, after making a determination that sufficient funds are encumbered to cover the cost of the audit of all county accounts so financed, issue a certification of release of the unencumbered balance of these funds prior to completion of the audit.
Okla. Stat. tit. 19, § 177.2