HB 1194 Summary

• Appropriates funds from the General Revenue Fund to the Oklahoma Tax Commission for fiscal year ending June 30, 2016, to perform duties imposed by law (specific amount to be filled in).

• Requires Oklahoma Tax Commission to pay the Office of the State Auditor and Inspector for audits of the Commission and motor license agents, and to pay Oklahoma State University Center for Local Government Technology for statutory duties.

• Mandates the Oklahoma Tax Commission budget funds across nine categories: Headquarters/Administration, Central Processing, Taxpayer Services, Tax Administration, Audit Services, Collections, Legal Services, Motor Vehicle, and Ad Valorem Programs.

• Establishes budgetary limitations on full-time-equivalent employees and lease-purchase agreements for fiscal year 2016, and allows employee duties and compensation to be set by the Commission.

• Sets fund encumbrance and expenditure deadlines: FY-16 funds must be encumbered by June 30, 2016, and expended by November 15, 2016; FY-17 funds must be encumbered by June 30, 2017, and expended by November 15, 2017, with unused funds lapsing to the proper fund.

• Effective July 1, 2015.