OK SB2115

Creates the "Oklahoma Department of Veterans Affairs Federally Funded Veteran Care Enterprise Fund" as an agency special account exempt from State Treasury deposit requirements, allowing federal funds from the U.S. Department of Veterans Affairs to be administered directly by the Department for veteran care and per diem reimbursements

Converts the Oklahoma Department of Veterans Affairs Revolving Fund to the "Nonappropriated Veteran Care Enterprise Fund" as an agency special account outside the State Treasury, funded by gifts, contributions, bequests, and service fees for State Veterans Homes at Ardmore, Claremore, Clinton, Lawton/Ft. Sill, Norman, Sulphur, and Sallisaw

Creates the "Oklahoma Veterans Assistance Fund" for nonappropriated revenue including donations and eligible federal funds, to be used for veterans' programs, state cemeteries, Veterans Homes, workforce development, and outreach initiatives without fiscal year limitations

Requires the Department to submit quarterly electronic reports to the Governor, legislative leaders, and Office of Management and Enterprise Services, maintain federal-compliant accounting records, and remain subject to State Auditor examinations

All three agency special accounts expire July 1, 2031 unless reauthorized by law, with mandatory audits upon change of the Department Director and funds reverting to State Treasury if not renewed