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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 4325 By: Kendrix
AS INTRODUCED
An Act relating to public finance; directing the
Office of Management and Enterprise Services to
create reporting function to assess whether contract
is service-driven or for staff augmentation;
directing OMES to amend state accounting manual;
requiring permanent file location for invoices for
intangible assets; amending 62 O.S. 2021, Section
34.36, as amended by Section 2, Chapter 199, O.S.L.
2025 (62 O.S. Supp. 2025, Section 34.36), which
relates to annual estimate of funds needed by state
agencies; requiring agencies to report on
contractors; providing details to be reported on;
directing agency to publicly post final consultant
report; providing for codification; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 34.11.11 of Title 62, unless
there is created a duplication in numbering, reads as follows:
A. The Office of Management and Enterprise Services (OMES)
shall create a reporting function within the state's accounting
software to assess whether a contract is service-driven or for staff
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augmentation. As used in this act, "staff augmentation" means a
contract under which an individual performs substantially similar
duties to a state employee, works under agency supervision, or fills
and ongoing operational role.
B. OMES shall amend the state accounting manual to require that
any invoice for intangible assets include a file path to a permanent
file location where the asset will be maintained during post-review.
SECTION 2. AMENDATORY 62 O.S. 2021, Section 34.36, as
amended by Section 2, Chapter 199, O.S.L. 2025 (62 O.S. Supp. 2025,
Section 34.36), is amended to read as follows:
Section 34.36. A. On the first day of October preceding each
regular session of the Legislature, each state agency, including
those created or established pursuant to constitutional provisions,
shall report to the Director of the Office of Management and
Enterprise Services and the Chair and Vice Chair of the Legislative
Oversight Committee on State Budget Performance an itemized request
showing the amount needed for the ensuing fiscal year beginning with
the first day of July.
B. The forms which must be used in making these reports shall
be approved by the Director of the Office of Management and
Enterprise Services and the Legislative Oversight Committee on State
Budget Performance.
C. The forms shall be uniform, and shall clearly designate the
information to be given.
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D. The information provided shall include, but not be limited
to:
1. A budget analysis of existing and proposed programs
utilizing performance-informed budgeting techniques. Such analysis
shall be included as a part of the estimate of funds needed;
2. A statement listing any other state, federal or local
agencies which administer a similar or cooperating program and an
outline of the interaction among such agencies;
3. A statement of the statutory authority for the missions and
quantified objectives of each program;
4. A description of the groups of people served by each program
in the agency;
5. A quantification of the need for the program;
6. A description of the tactics which are intended to
accomplish each objective;
7. A list of quantifiable program outcomes which measure the
efficiency and effectiveness of each program;
8. A ranking of these programs by priority;
9. Actual program expenditures for the current fiscal year and
prior fiscal years and the number of personnel required to
accomplish each program;
10. Revenues expected to be generated by each program, if any;
11. With respect to appropriated state agencies, a detailed
listing of all employees and resources dedicated to the provision of
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financial services including, but not limited to, procurement,
payroll, accounts receivable and accounts payable. The provisions
of this paragraph shall not be applicable to the Oklahoma State
Regents for Higher Education or to any institutions within The
Oklahoma State System of Higher Education; and
12. A certification that following the effective date of this
act and prior to July 1, 2011, no expenditure shall have been made
or funds encumbered for the purchase, lease, lease-purchase or
rental of any computers, software, telecom, information technology
hardware, firmware or information technology services, including
support services without the prior written approval of the State
Comptroller or his or her designee; and
13. A list of all contractors, contract amounts, and contract
status. If a contract is incomplete or in pending status, the
agency must provide a report on the estimated time of completion.
The agency must also list whether the contract is for services or to
augment staffing. The report shall include any actions taken in
response to any recommendations of a consultant contracted with for
services rendered. The agency must also publicly post the final
consultant report on the state's purchasing website so that it is
linked to the original contract. The report shall also include
whether a contractor has been used repeatedly for similar services
over multiple fiscal years.
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E. These appropriated agencies shall make an itemized estimate
of needs for the ensuing fiscal year and the following two (2)
fiscal years and request for funds for the ensuing fiscal year and
an estimate of the revenues from all sources to be received by the
agency during the ensuing fiscal year and the following two (2)
fiscal years.
F. The Director of the Office of Management and Enterprise
Services shall submit to the Governor and the Legislative Oversight
Committee on State Budget Performance no later than the fifth day of
October a complete list of all spending agencies which have failed
to submit budgets by October 1.
G. The reports required by this section shall include an
itemized listing of outstanding capital lease debt and estimated
capital lease needs for the ensuing fiscal year and the following
two (2) fiscal years, and shall be provided on forms prescribed by
the Director of the Office of Management and Enterprise Services.
H. For the purposes of this section, "capital lease" means a
lease-purchase agreement which provides an option for the State of
Oklahoma or its agencies to purchase property, including personal
and real property, which is the subject thereof and/or a lease
agreement that provides an option for the State of Oklahoma or its
agencies to lease such property, which is the subject thereof, at a
nominal annual amount, after a period in which leased property is
rented at fair market value.
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I. Not later than January 1, the Director of the Office of
Management and Enterprise Services shall publish a shared services
cost-performance assessment report documenting the amount of each
state agency's cost for providing shared services. The lowest
ranking state agencies shall enter into a contract with the Office
of Management and Enterprise Services for the provision of shared
financial services, provided that the Director of the Office of
Management and Enterprise Services determines that implementation of
such a contract would be feasible and documents that the contractual
agreement will result in cost savings or efficiencies to the state.
Contracts required by this subsection shall be entered into at the
start of the next fiscal year. When a state agency is contracted
with the Office of Management and Enterprise Services for the
provision of shared financial services, the agency may discontinue
using shared services when documentation showing that the agency can
provide the services at a lower cost to the state is provided to and
approved by the Director of the Office of Management and Enterprise
Services. As used in this subsection, "shared services" means
process, resource utilization or action as defined by administrative
rule. On a yearly basis the Director of the Office of Management
and Enterprise Services shall compile and publish a report
documenting the cost savings resulting from shared services
contracts. The provisions of this subsection shall not be
applicable to the Oklahoma State Regents for Higher Education or to
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any institutions within The Oklahoma State System of Higher
Education.
SECTION 3. This act shall become effective November 1, 2026.
60-2-14336 MJ 01/13/26