Public utilities; proposed budget; public inspection; annual audit; State Auditor; effective date.

HB 3560 requires Oklahoma public utilities to publicly share annual budget proposals at least seven days before adoption meetings, including detailed revenue breakdowns, expenditure history, and financial plans. It mandates public testimony opportunities at budget meetings, requires written summaries of any changes between proposed and final budgets, and specifies that budgets must be available for inspection at utility headquarters. The bill also standardizes fiscal years to the calendar year (with limited exemptions for utilities with one municipal wholesale customer) and requires annual audits filed with the State Auditor within 180 days of the fiscal year end. These provisions aim to increase transparency in utility financial management.