Oklahoma 2026 Regular Session

Oklahoma Senate Bill SB2115

Introduced
2/2/26  
Refer
2/3/26  
Report Pass
2/12/26  

Caption

Oklahoma Department of Veterans Affairs; exempting funds from certain provisions; establishing certain requirements for Department; allowing funds to be deposited into certain accounts; exempting funds from fiscal year limitations. Effective date.

Summary

SB2115 revises several fiscal and purchasing statutes to create special accounting and spending authorities for the Oklahoma Department of Veterans Affairs (ODVA). The bill exempts certain federal funds administered by ODVA from the normal requirement that state agency funds be deposited in the State Treasury and disbursed through the Office of Management and Enterprise Services (OMES), and it creates the “Oklahoma Department of Veterans Affairs Federally Funded Veteran Care Enterprise Fund” for those monies. It also exempts private patient-pay monies from State Treasury deposit requirements, allowing those funds to be held in interest-bearing accounts and spent outside the Treasury so long as ODVA keeps accounting records and remains subject to audit. The bill also amends ODVA’s revolving fund structure by renaming and converting it into the “Oklahoma Department of Veterans Affairs Revolving Nonappropriated Veteran Care Enterprise Fund,” and it creates a new “Oklahoma Veterans Assistance Fund” for nonappropriated revenue streams, including donations and eligible federal funds. The new fund may be used for ODVA operating costs not otherwise covered by legislative appropriations, including veterans’ programs, cemeteries, State Veterans Homes, workforce development, and outreach, and the money may carry forward without fiscal-year limitation. The bill requires quarterly reporting to state leaders, continued audit authority by the State Auditor and Inspector, and reversion of funds to the State Treasury if the special accounts are not reauthorized by law. SB2115 further exempts ODVA claims, payrolls, and certain purchases made solely for State Veterans Homes from standard OMES preaudit, certification, and filing procedures, while authorizing ODVA to establish its own internal procedures for those transactions. It also amends the canceled warrant statute so that canceled warrants originally issued by ODVA are transferred back to ODVA’s nonappropriated veteran care enterprise fund or other fund of origin rather than to General Revenue. In addition, the bill updates the Central Purchasing Act to exempt ODVA purchases made exclusively for the operation, maintenance, or improvement of State Veterans Homes from certain state purchasing requirements. The overall sentiment reflected in the available legislative history appears favorable. The bill passed the Senate Veterans & Military Affairs Committee unanimously on a 9-0 vote after being reported as “DO PASS AMENDED CS,” suggesting broad support for giving ODVA more flexible financial tools and reducing administrative friction for veterans’ care funding. No committee transcript is available, so the record does not show detailed debate, but the committee action indicates little visible opposition at that stage. The main points of contention likely concern fiscal oversight and the degree to which ODVA is carved out from standard state finance controls. The bill preserves audit and reporting requirements, but it also allows ODVA to operate outside normal Treasury and OMES processes for certain funds and transactions, which could raise concerns about transparency, consistency, and control of public monies. Supporters appear to favor the operational flexibility and faster access to funds for veterans’ services, while any critics would likely focus on the reduced use of centralized state accounting and purchasing procedures.

Impact

The bill amends Title 62, Title 72, and Title 74 to create multiple ODVA-specific fund structures and exemptions from standard state fiscal procedures. It removes certain federal funds and patient-pay monies from the usual State Treasury deposit and OMES disbursement requirements, establishes new special accounts and a new veterans assistance fund, and exempts ODVA home-related claims, payrolls, and purchases from some preaudit, certification, and central purchasing rules. It also changes how canceled warrants tied to ODVA are handled, redirecting those amounts back to ODVA-related funds instead of General Revenue, while preserving audit, reporting, and reversion safeguards.

Sentiment

The available voting history suggests strong support and little opposition. The Senate Veterans & Military Affairs Committee advanced the committee substitute unanimously, 9-0, indicating a positive reception to the bill’s goal of improving ODVA’s financial flexibility and administrative efficiency. No committee transcript is available, so there is no recorded floor-level or committee-level debate to indicate broader controversy, but the unanimous committee vote points to a generally favorable sentiment.

Contention

The most notable tension in SB2115 is between operational flexibility for veterans’ services and the state’s usual fiscal controls. The bill lets ODVA keep and spend certain federal and private monies outside the State Treasury and outside OMES disbursement and certification processes, which may concern lawmakers focused on centralized oversight, transparency, and uniform accounting. At the same time, the bill tries to address those concerns by requiring quarterly reports, maintaining accounting records, and keeping the funds subject to state and federal audits. Any disagreement would likely center on whether those safeguards are sufficient given the expanded autonomy granted to ODVA.

Companion Bills

No companion bills found.

Previously Filed As

OK SB294

State fiscal affairs; the Oklahoma Quick Action Closing Fund; excluding certain industry from eligibility to receive funds. Effective date.

OK SB64

Turnpikes; exempting veterans from certain tolls. Effective date.

OK SB482

Central Purchasing Act; exempting certain entities from central purchasing requirements. Effective date.

OK SB1060

Dental benefit plans; establishing formula for medical loss ratio; exempting certain dental plans; requiring annual rebate for certain plan years by certain plans. Effective date.

OK SB98

Income tax; modifying certain rates, exemptions, and deductions for certain tax years. Effective date. Emergency.

OK SB43

Income tax; exempting wagering losses from itemized deduction limit for certain tax years. Effective date.

OK SB383

Income tax; exempting certain income from taxable income. Effective date.

OK SB100

Income tax; exempting certain income from taxable income. Effective date.

OK SB297

Income tax; exempting certain income from taxable income. Effective date.

OK SB573

Small business incubators; requiring submission of certain information to the Oklahoma Commerce Department to qualify for certain income tax exemption. Effective date.

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