§ 63-2844. Collection and records of emergency wireless telephone fees – Audits – Meetings.

A.  Any nine-one-one emergency wireless telephone fee imposed pursuant to Section 2843.1 of this title and the amounts required to be collected are due monthly.  The amount of fee collected in one (1) month by the wireless service provider shall be remitted to the appropriate substate planning district no later than thirty (30) days after the close of the month in which such fees were collected.  All fees collected by the wireless service provider and remitted to a substate planning district and any other money collected to fund the emergency wireless telephone system shall be deposited in a special nine-one-one account established by the district.  Each district shall account for all disbursements from the account established for the operation of the emergency wireless telephone system.

B.  The wireless service provider shall maintain records of the amount of any nine-one-one emergency wireless telephone fee collected in accordance with the provisions of the Nine-One-One Wireless Emergency Number Act.  The records shall be maintained for a period of three (3) years from the time the fee is collected.  The State Auditor and Inspector or any substate planning district or public agency may require an annual audit of the books and records of the wireless service provider concerning the collection and remittance of the fee authorized by the Nine-One-One Wireless Emergency Number Act.  Auditors shall have access to all information used by the wireless service provider to calculate and remit the nine-one-one emergency wireless telephone fee.  Any audit expenses shall be reimbursable pursuant to Section 2843.1 of this title.

C.  A public agency shall be required to have conducted separately or as a part of the annual audit required by law of the municipality or county an annual audit of any accounts established or used by the governing body for the operation of an emergency wireless telephone system.  The audit may be conducted by the State Auditor and Inspector at the discretion of the public agency.  All audits shall be conducted in accordance with generally accepted auditing standards and Government Auditing Standards issued by the Comptroller General of the United States.  A copy of the audit shall be filed with the State Auditor and Inspector and action taken in accordance with Section 212A of Title 74 of the Oklahoma Statutes.  The cost of the audit of the emergency wireless telephone system accounts may be paid from and be considered a part of the operating expenses of the emergency wireless telephone system.  Proprietary information of the wireless service providers shall be confidential.  Audit information pertaining to revenues collected or disbursed may be released only in aggregate form so that no provider-specific information may be extrapolated.

D.  The governing body of the public agency shall meet at least quarterly to oversee the operations of the emergency wireless telephone system, review expenditures, set and approve an operating budget, and take such other action as necessary for the operation and management of the system.  The records and meetings of the governing body shall be subject to the Oklahoma Open Records Act and the Oklahoma Open Meeting Act.  Notwithstanding any other provision to the contrary, all information deemed proprietary under subsection C of Section 2843.1 of this title shall be held confidential.

Added by Laws 2000, c. 115, § 4, eff. Nov. 1, 2000.  Amended by Laws 2001, c. 56, § 3, eff. July 1, 2001; Laws 2002, c. 456, § 3, eff. Nov. 1, 2002; Laws 2005, c. 303, § 3, emerg. eff. June 6, 2005.