Okla. Stat. tit. 70, § 3914

It is the intent of the Legislature that the Oklahoma State Regents for Higher Education establish levels of administrative expenditures under the functional category of Institutional Support at each of the public higher education institutions and constituent agencies. The Regents shall establish uniform definitions for administrative costs that comply with the National Association of College and University Business Officer Financial Accounting and Report Manual (FARM) and establish procedures to ensure that each institution and constituent agency classifies and reports its administrative expenditures accordingly.