This act shall permit counties with an excise board as per Section 3005.1 of Title 68 of the Oklahoma Statutes or budget board as per Section 1407 of Title 19 of the Oklahoma Statutes to establish a rainy day fund and capital reserve fund, such that each will be its own continuing fund carrying over its balance from year to year.
Okla. Stat. tit. 68, § 3034