Municipal audits; re-creating the Special Investigative Unit Auditing Revolving Fund; funding sources; purpose; effective date; emergency.

Title page formatting changed from Committee Substitute to Floor Version with updated page headers and committee report information.

The effective date of the act was changed from November 1, 2025 to July 1, 2025, making the law effective six months earlier than originally proposed.

The bill title was updated to reflect its current legislative stage, changing from 'Proposed Policy Committee Substitute' to 'Committee Substitute'.

The requirement document number was updated from 12316 to 13176 to reflect the new House Committee Substitute version.

The effective date of the bill was changed from July 1, 2025 to November 1, 2025, delaying when the new fund provisions go into effect.

The bill title and page headers were updated to reflect it is now a Policy Committee Substitute version rather than the original Engrossed version.

Effective date changed from November 1, 2025 to July 1, 2025, accelerating implementation of the new audit fund.

Created a new Special Investigative Unit Auditing Revolving Fund with three funding sources: withheld gasoline taxes, legislative appropriations, and existing fund balances from Section 17-107A.

Changed from non-codified law to codified law, meaning it will be permanently added to the Oklahoma Statutes as Section 17-107B of Title 11.

Added specific expenditure procedures requiring warrants issued by the State Treasurer against claims approved by the Director of the Office of Management and Enterprise Services.

Removed the title 'Municipal Audits Act of 2025' and replaced with focus on the revolving fund mechanism, simplifying the bill's purpose.