State and Local Information
State offices and departments provide a wide range of official reports, data, and analysis on many features of Oklahoma government finance. Here are a few of the most important documents and how to access them. Remember that many of the documents are updated each year or two and that Internet addresses may differ for later editions.
The Governor’s executive budget is prepared each February. The current year Executive Budget, along with a historical document of agency and spending details, is available from the website of the Office of Management and Enterprise Services or by calling (405) 521-2141.
Following the end of each session, OK Policy provides a summary of the major highlights of the budget, along with a series of charts and graphs, and a detailed table with annual appropriations amounts for each agency. Our most recent Budget Highlights can be accessed by clicking here.
Staffs of both legislative chambers prepare summaries of appropriations. These reports, available shortly after the Legislature adjourns, give totals for agencies and describe all major changes from the previous budget. We recommend you view both since they have different formats and emphasize different issues. The House documents are accessible at (800) 522-8502 or by clicking this link to House of Representatives Fiscal Documents. Senate appropriations summary is available by following this link to Senate Appropriations Reports.
Both chambers of the Legislature also produce annual summaries of all legislation approved during the session, as well as useful summaries of how the budget process works. Follow the links below (most links require the free Adobe Acrobat Reader to view content):
- House of Representatives 2016 Session in Review
- Senate 2016 Legislative Summary
- House of Representatives Appropriations Process
- Senate Appropriations Process and Organization
Audits and financial reports summarize financial activities after the fiscal year is over.
The Comprehensive Annual Financial Report, prepared by the Comptroller Division of the Office of Management and Enterprise Services, is also available by contacting the office at (405) 521-2141.
OMES also operates a web site called Open Books, which allows you to track revenues and expenditures for most state agencies for the current and several prior years. Other state databases from a variety of sources are available at data.ok.gov.
The single audit on federal financial assistance is available from the State Auditor and Inspector at Single Audit Report Page. The Auditor also produces an annual report summarizing all of the audit activities at Auditor Annual Report. You may contact the auditor at (405) 521-3495.
State agencies prepare a number of reports summarizing current taxing and spending patterns and issues as well as other financial matters. Click the links below to view these reports.
Senate Overview of State Issues includes histories and detailed description of state taxes and spending by function. It is updated biannually in even-numbered years.
Oklahoma Tax Commission Annual Report summarizes amounts collected from each tax, and how they are split between agencies and funds and provides long-term histories of collections.
Oklahoma Tax Commission Tax Expenditure Report is a biannual report released in even-numbered years that provides a list and cost of all tax preferences.
Oklahoma Tax Commission sales tax rate tables show the sales, use, and lodging tax rates in effect in each county, city, and town. They are updated every three months.
Oklahoma Bond Advisor Annual Report summarizes debt issued by the state each year, current debt levels, and the state’s capital planning activities. The state finances infrastructure and building projects by issuing bonds.
It is impossible — and probably not necessary — to locate financial information on all of Oklahoma’s thousands of local governments. Many of the larger cities, counties, and school districts put their budgets and financial reports (or summaries) on their web pages. All have copies available at their offices and all of these documents may be reviewed at the State Auditor and Inspector’s office.
All of the major local governments have associations to represent members. Among other activities, they prepare budget summaries and call attention to major financial issues facing their members. These are:
- Association of County Commissioners of Oklahoma.
- Oklahoma Municipal League represents towns and cities.
- Oklahoma State School Boards Association.