Okla. Stat. tit. 19, § 19-1405
This is the official text of Okla. Stat. tit. 19, § 19-1405, part of Oklahoma’s Stat. tit. 19, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 19,." Browse the sections below, each linked to its official government source.
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Accounting records and financial statements -
Official statutory text
Establishment and maintenance.
The accounting records of each county may be established and
maintained and financial statements prepared therefrom in conformity
with generally accepted accounting principles promulgated from time
to time by authoritative bodies in the United States. For counties
that so choose, the State Auditor and Inspector shall prescribe a
uniform system of accounting that conforms to generally accepted
accounting principles for counties which have elected to come under
the provisions of the County Budget Act. When requested, the State
Auditor and Inspector shall disseminate to each county, through
accounting manuals or other means, current generally accepted
accounting principles.
The accounting records of each county may be established and
maintained and financial statements prepared therefrom in conformity
with generally accepted accounting principles promulgated from time
to time by authoritative bodies in the United States. For counties
that so choose, the State Auditor and Inspector shall prescribe a
uniform system of accounting that conforms to generally accepted
accounting principles for counties which have elected to come under
the provisions of the County Budget Act. When requested, the State
Auditor and Inspector shall disseminate to each county, through
accounting manuals or other means, current generally accepted
accounting principles.
Status: in_force · Read it on the official government site
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