Okla. Stat. tit. 19, § 19-794
This is the official text of Okla. Stat. tit. 19, § 19-794, 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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Audit of financial books and records
Official statutory text
The financial books and records of each county-owned hospital
operating under authority of existing law must be audited for the
preceding fiscal year, within ninety (90) days of the close of each
year, by an independent accountant who is vested with the authority
to practice the profession of accounting and auditing as a public
accountant in conformity with the laws of the State of Oklahoma.
The public accountant performing such a hospital audit must
investigate and report upon the manner in which the county hospital
is complying with the statutes pertaining to the financial operation
of said hospital and upon the manner in which the county hospital is
conforming to the books, forms, and accounting methods adopted and
approved by the American Hospital Association and the Oklahoma
Hospital Association. Four (4) copies of the audit report for each
fiscal year must be filed within one hundred twenty (120) days after
the end of the fiscal year, one with the board of county
Oklahoma Statutes - Title 19. Counties and County Officers Page 285
commissioners, one in the office of the county clerk, one with the
district attorney, and one with the State Auditor and Inspector, and
publication of the existence and location of these audit reports
shall be made by publication in a newspaper for two (2) issues in
general circulation in the county. The cost of such audits shall be
determined by the board of control of such county-owned hospitals by
reference to generally accepted practices in the field of certified
public accounting, and the payment for such audits shall be made by
the allowance of claims by the board of control. In addition to, or
in lieu of, the above provided annual audit, it shall be possible
upon request of the county commissioners of any county, or upon
request of the Governor, signed by five percent (5%) of the legal
voters of any county, or by order of the Governor, to cause the
State Auditor and Inspector to audit, for the preceding fiscal year,
the books and records of the county-owned hospital operating under
authority of existing law, and the cost of such audit shall be a
proper charge against funds otherwise provided for by law.
operating under authority of existing law must be audited for the
preceding fiscal year, within ninety (90) days of the close of each
year, by an independent accountant who is vested with the authority
to practice the profession of accounting and auditing as a public
accountant in conformity with the laws of the State of Oklahoma.
The public accountant performing such a hospital audit must
investigate and report upon the manner in which the county hospital
is complying with the statutes pertaining to the financial operation
of said hospital and upon the manner in which the county hospital is
conforming to the books, forms, and accounting methods adopted and
approved by the American Hospital Association and the Oklahoma
Hospital Association. Four (4) copies of the audit report for each
fiscal year must be filed within one hundred twenty (120) days after
the end of the fiscal year, one with the board of county
Oklahoma Statutes - Title 19. Counties and County Officers Page 285
commissioners, one in the office of the county clerk, one with the
district attorney, and one with the State Auditor and Inspector, and
publication of the existence and location of these audit reports
shall be made by publication in a newspaper for two (2) issues in
general circulation in the county. The cost of such audits shall be
determined by the board of control of such county-owned hospitals by
reference to generally accepted practices in the field of certified
public accounting, and the payment for such audits shall be made by
the allowance of claims by the board of control. In addition to, or
in lieu of, the above provided annual audit, it shall be possible
upon request of the county commissioners of any county, or upon
request of the Governor, signed by five percent (5%) of the legal
voters of any county, or by order of the Governor, to cause the
State Auditor and Inspector to audit, for the preceding fiscal year,
the books and records of the county-owned hospital operating under
authority of existing law, and the cost of such audit shall be a
proper charge against funds otherwise provided for by law.
Status: in_force · Read it on the official government site
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