Okla. Stat. tit. 19, § 19-901.27
This is the official text of Okla. Stat. tit. 19, § 19-901.27, 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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Audits - Order - Petition - Cost
Official statutory text
A. The board of directors of each fire protection district with
revenues of Two Hundred Fifty Thousand Dollars ($250,000.00) or more
to its general fund during a fiscal year shall cause an audit to be
made of, including but not limited to, the funds, accounts and
fiscal affairs of such district. The audit shall be ordered within
thirty (30) days of the close of each fiscal year of the district
which shall commence July 1 and end on June 30. The board of
directors may choose to have a fiscal year which shall commence on
January 1 and end on December 31.
B. Provided, any fire protection district may have its books
audited and examined by the State Auditor and Inspector, upon
petition signed by a number of registered voters, each registered at
an address within the geographical boundaries of the fire protection
district, equal to twenty-five percent (25%) of the number of
persons voting for the office or question receiving the highest
number of votes in the last annual election of the district
according to certification from the county election board of the
county wherein supervision of the district is located. The petition
must be submitted to the office of the State Auditor and Inspector
prior to the audit and examination. The cost of the audit or
examination, which shall be borne by the district, shall be
ascertained prior to the petitioning for the audit and shall be
stated in the petition prior to the collection of any signatures.
revenues of Two Hundred Fifty Thousand Dollars ($250,000.00) or more
to its general fund during a fiscal year shall cause an audit to be
made of, including but not limited to, the funds, accounts and
fiscal affairs of such district. The audit shall be ordered within
thirty (30) days of the close of each fiscal year of the district
which shall commence July 1 and end on June 30. The board of
directors may choose to have a fiscal year which shall commence on
January 1 and end on December 31.
B. Provided, any fire protection district may have its books
audited and examined by the State Auditor and Inspector, upon
petition signed by a number of registered voters, each registered at
an address within the geographical boundaries of the fire protection
district, equal to twenty-five percent (25%) of the number of
persons voting for the office or question receiving the highest
number of votes in the last annual election of the district
according to certification from the county election board of the
county wherein supervision of the district is located. The petition
must be submitted to the office of the State Auditor and Inspector
prior to the audit and examination. The cost of the audit or
examination, which shall be borne by the district, shall be
ascertained prior to the petitioning for the audit and shall be
stated in the petition prior to the collection of any signatures.
Status: in_force · Read it on the official government site
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