Okla. Stat. tit. 74 § 1346
There is hereby created in the State Treasury a revolving fund for the Oklahoma Employees Insurance and Benefits Board to be designated the "Flexible Benefit Revolving Fund". The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of employee payroll deductions and contributions for flexible spending accounts. All monies accruing to the credit of said fund are hereby appropriated and may be budgeted and expended by the Oklahoma Employees Insurance and Benefits Board for expenses of the state employees flexible benefits plan and for expenses authorized by law. The Oklahoma Employees Insurance and Benefits Board is authorized to pay employee claim costs associated with the state employees flexible benefits plan from monies accrued for said purpose. Expenditures from said funds shall be pursuant to the laws of the state and statutes relating to the state employees flexible benefits plan.
Okla. Stat. tit. 74, § 1346