Okla. Stat. tit. 70, § 5-159
Each fund shall be made up of accounts for classifying revenues and expenditures. Revenues shall be classified separately by source. Expenditures shall be classified into the dimensions required by the State Department of Education, or, for vocational-technical schools, the State Department of Vocational and Technical Education.
Added by Laws 1996, c. 178, § 11, eff. July 1, 1996.