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Oklahoma Legislature· SB 957Becomes law without Governor's signature 05/08/2025

An act relating to public finance, the official text

Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1                           STATE OF OKLAHOMA

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2                  1st Session of the 60th Legislature (2025)

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3 SENATE BILL 957           By: Alvord
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6                           AS INTRODUCED

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7   An Act relating to public finance; modifying

7   investment procedures relating to local governments;

8   modifying authorized investments; repealing 62 O.S.

8   2021, Sections 348.1, as amended by Section 1,

9   Chapter 78, O.S.L. 2023, and 348.3, as amended by

9   Section 2, Chapter 78, O.S.L. 2023 (62 O.S. Supp.

10  2024, Sections 348.1 and 348.3), which relate to the

10  investment of funds; providing for codification;

11  providing an effective date; and declaring an

11  emergency.

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14 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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15  SECTION 1.     NEW LAW  A new section of law to be codified

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16 in the Oklahoma Statutes as Section 348 of Title 62, unless there is
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17 created a duplication in numbering, reads as follows:
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18  A. The governing body of any political subdivision of this

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19 state, the authority of a public entity having as its beneficiary a
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20 political subdivision, or the governing board of a qualified pooled
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21 investment program established pursuant to paragraph 10 of
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22 subsection B of this section shall authorize an investment policy by
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23 ordinance or resolution directing the treasurer to invest public
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24 funds. The authorized investment policy shall address liquidity,
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    Req. No. 1181                                              Page 1
1 diversification, safety of principal, yield, maturity and quality,
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2 and capability of investment management. In accordance with the
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3 investment policy, the treasurer shall place primary emphasis on
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4 safety and liquidity in the investment of funds. The treasurer
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5 shall, to the extent practicable, use competitive bids when
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6 purchasing brokered securities and shall seek to maximize yield
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7 within each class of investment instrument consistent with the
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8 safety of the funds invested.
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9   B. The written policy, ordinance, or resolution may authorize

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10 the treasurer of the entity or of the qualified pooled investment
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11 program to purchase and invest in any of the following:
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12  1. Direct obligations of the federal government, the payment of

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13 which the full faith and credit of the federal government is
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14 pledged, its agencies, or its instrumentalities; federal agencies or
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15 federal government-sponsored enterprise obligations, participations,
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16 or other instruments, including those issued by or fully guaranteed
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17 as to principal and interest by federal agencies or federal
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18 government-sponsored enterprises;
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19  2. Obligations, the payment of which the full faith and credit

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20 of this state is pledged, or investment grade obligations of state
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21 agencies, authorities, or instrumentalities rated A+ or better by
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22 Standard and Poor's Corporation or A1 or better by Moody's Investors
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23 Service or equivalent by another securities ratings organization;
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    Req. No. 1181                                               Page 2
1   3. Collateralized or insured certificates of deposits of banks

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2 or credit unions located within the state and located outside of the
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3 state when such certificates of deposits are secured by acceptable
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4 collateral;
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5   4. Negotiable certificates of deposit issued by a nationally or

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6 state-chartered bank, a savings bank, a savings and loan
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7 association, or a state-licensed branch of a foreign bank;
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8   5. Savings accounts or savings certificates of banks or credit

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9 unions where the funds are either secured by acceptable collateral
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10 or fully insured by the Federal Deposit Insurance Corporation or the
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11 National Credit Union Administration;
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12  6. Direct debt obligations of county, municipal, or school

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13 districts or their authorities for which an ad valorem tax may be
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14 levied or paid by bond and revenue anticipation note; and of money
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15 judgments against a county, municipal, or school district paid by
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16 bonds or bond and revenue anticipation notes issued by a public
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17 trust of which the county, municipality, or school district is a
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18 beneficiary thereof;
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19  7. Prime banker's acceptances which are eligible for purchase

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20 by the Federal Reserve System and which do not exceed two hundred
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21 seventy (270) days' maturity; provided, purchase of prime banker's
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22 acceptances shall not exceed ten percent (10%) of the surplus funds
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23 of the city or county which may be invested according to this
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24 section; provided further, the restrictions of this paragraph shall
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    Req. No. 1181                                             Page 3
1 not apply to purchases of prime banker's acceptances by qualified
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2 pooled investment programs established under paragraph 10 of this
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3 section;
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4   8. Repurchase agreements that have underlying collateral

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5 consisting of those items specified in paragraphs 1 through 7 of
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6 this subsection;
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7   9. Money market funds regulated by the United States Securities

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8 and Exchange Commission and which investments consist of those items
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9 and those restrictions specified in paragraphs 1 through 8 of this
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10 subsection; and
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11  10. Qualified pooled investment programs, the investments of

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12 which consist of those items specified in paragraphs 1 through 8 of
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13 this subsection. To be qualified, a pooled investment program for
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14 county funds or for city or town funds or a combination thereof must
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15 be governed through an interlocal cooperative agreement formed
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16 pursuant to Sections 1001 through 1008 of Title 74 of the Oklahoma
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17 Statutes. Prior to participating in a qualified pooled investment
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18 program, the governing body of such county, city, or town must
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19 authorize participation through its written investment policy.
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20 Notwithstanding differences in permissible investment securities, a
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21 public subdivision that elects to participate in a local government
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22 investment pool within this section consents to investment
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23 securities that are legally authorized within the pool.
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    Req. No. 1181                                              Page 4
1   C. The income received on an investment may be placed in the

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2 general fund, rainy day fund, capital reserve fund, or the fund from
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3 which the investment was made.
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4   D. Investments shall be made with judgment and care, under

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5 circumstances then prevailing, which persons of prudence,
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6 discretion, and intelligence exercise in the management of their own
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7 affairs, not for speculation, but for investment, considering the
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8 probable safety of the capital as well as the probable income to be
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9 derived.
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10  SECTION 2.     REPEALER       62 O.S. 2021, Sections 348.1, as

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11 amended by Section 1, Chapter 78, O.S.L. 2023, and 348.3, as amended
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12 by Section 2, Chapter 78, O.S.L. 2023 (62 O.S. Supp. 2024, Sections
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13 348.1 and 348.3), are hereby repealed.
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14  SECTION 3. This act shall become effective July 1, 2025.

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15  SECTION 4. It being immediately necessary for the preservation

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16 of the public peace, health or safety, an emergency is hereby
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17 declared to exist, by reason whereof this act shall take effect and
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18 be in full force from and after its passage and approval.
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    Req. No. 1181                                             Page 5
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