Oklahoma 2026 Regular Session

Oklahoma House Bill HB3560

Introduced
2/2/26  

Caption

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

Summary

HB3560 would impose new budgeting, notice, public inspection, and audit requirements on public utilities in Oklahoma. Each public utility would have to prepare a written annual proposed budget that includes specified revenue and expenditure information from prior years, current-year estimates, and a summary of fiscal policy. The proposed budget would have to be made available for public inspection at the utility’s headquarters at least seven days before the governing body meets to adopt it, and notice of that meeting would have to be published in a newspaper of general circulation in the service area. The bill also requires that the public notice state where the proposed budget can be reviewed, that any interim changes to the proposed budget be made available before the meeting, and that the public be allowed to testify at the budget meeting. If the adopted budget differs from the proposed version, a summary of the changes must be kept on file for public inspection. In addition, the bill sets the fiscal year of public utilities to coincide with the calendar year, with a narrow exemption for utilities that have only one wholesale customer within a municipality and may align their fiscal year with that municipality. HB3560 further requires an annual audit of each public utility’s books, records, and financial affairs by a certified public accountant or firm selected by the utility. The State Auditor would be directed to establish minimum audit standards and would have rulemaking authority to implement the act. Completed audits would have to be filed with the State Auditor within 180 days after the end of the fiscal year and kept at the utility’s headquarters. The overall sentiment from the available record appears neutral to procedural, with no recorded committee transcript or vote history showing active debate or opposition. The bill’s structure suggests a transparency and accountability focus, likely appealing to those seeking greater public oversight of utility finances. Potential points of contention may include the added administrative burden, publication and audit costs, and the requirement that utilities change their fiscal year to match the calendar year, though the bill provides a limited exemption for certain municipal wholesale arrangements.

Impact

HB3560 would add new statutory requirements in Title 17 governing public utilities’ budgeting, public notice, public access to financial documents, fiscal-year timing, and annual audits. It would create two new sections of law requiring annual proposed budgets, public inspection and comment procedures, publication of meeting notices, and filing of audits with the State Auditor. It also grants the State Auditor rulemaking authority to set minimum audit standards and implement the act.

Sentiment

No committee transcripts or votes are available, so there is no direct record of supporter or opponent arguments. Based on the bill text alone, the measure appears to be framed as a transparency and accountability bill for public utilities, which typically draws support from advocates of public oversight. At the same time, it likely raises concerns among utilities about compliance costs, administrative workload, and operational flexibility.

Contention

The main likely points of contention are the added reporting and audit obligations, the requirement to publish budget notices in a newspaper and provide public inspection periods, and the mandate that utility fiscal years align with the calendar year. Utilities may view these as burdensome or costly, while supporters would likely argue they improve transparency and public participation. The narrow exemption for utilities with only one wholesale municipal customer suggests lawmakers anticipated that some municipal utility arrangements would need flexibility.

Companion Bills

No companion bills found.

Previously Filed As

OK HB2090

State Auditor and Inspector; requiring the State Auditor and Inspector perform a special audit of the Oklahoma Turnpike Authority by certain date; effective date; emergency.

OK HB1433

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

OK SB679

Ad valorem taxation; creating the Property Tax Transparency Act; requiring the State Auditor and Inspector to enforce the provisions of the act. Effective date. Emergency.

OK HB2076

Public utilities; creating the Public Utilities Modernization Act of 2025; effective date.

OK HB1402

Children; Office of Juvenile System Oversight; monitoring; annual inspections; authority; site visits; effective date.

OK SB650

Public utilities; requiring governing bodies of public utilities to create plan for certain compliance; modifying damages in the Governmental Tort Claims Act. Effective date.

OK SB612

Public utilities; requiring public utilities to develop energy security plan; specifying plan contents. Effective date.

OK HB2167

Fees; publications; legal notices; fees; effective date.

OK HB1106

Public utilities; creating the Electric Utility Wildland Fire Prevention and Response Act of 2025; effective date.

OK SB614

Department of Commerce; requiring Department to publish and annually update certain information. Effective date.

Similar Bills

No similar bills found.