State finance; creating the Zero-Based Budgeting Implementation Act; requiring development of certain plan; requiring certain budget review. Effective date.

SB 810, the Zero-Based Budgeting Implementation Act, requires Oklahoma's Legislative Office of Fiscal Transparency (LOFT) to create a tiered review system for all state agencies by December 2025. It mandates a 6-year rotating schedule where agencies are reviewed based on size (budget, staff, regulations), with larger agencies reviewed every 4-6 years and smaller ones every 2-4 years. Starting July 2026, LOFT will conduct annual zero-based budget reviews for designated agencies, requiring collaborative analysis of program necessity, legal requirements, costs, and performance metrics to inform budget recommendations by December 1 each year. This directly affects all Oklahoma state agencies receiving funds, including boards and commissions.