Okla. Stat. tit. 60, § 60-301.9
This is the official text of Okla. Stat. tit. 60, § 60-301.9, part of Oklahoma’s Stat. tit. 60, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 60,." Browse the sections below, each linked to its official government source.
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Annual audit
Official statutory text
Each year a charitable organization administering charitable
trusts shall have prepared a comprehensive annual audit conforming
to generally accepted accounting principles which is certified by an
independent certified public accounting firm. A copy of this annual
audit shall be delivered to the Oklahoma Banking Department within
ninety (90) days of receipt of the final audit report by the
charitable organization. The Oklahoma Banking Department shall
serve only as a depository of the annual audits received by it but
the audit reports shall be made available for inspection by the
public. Nothing in this provision shall be construed either to
authorize the Oklahoma Banking Department to exercise regulatory
authority over charitable organizations exercising the powers and
rights granted by this act or to create any duty on the Oklahoma
Banking Department to enforce any provision of this act, including
the obligation of a charitable organization to submit an annual
audit.
trusts shall have prepared a comprehensive annual audit conforming
to generally accepted accounting principles which is certified by an
independent certified public accounting firm. A copy of this annual
audit shall be delivered to the Oklahoma Banking Department within
ninety (90) days of receipt of the final audit report by the
charitable organization. The Oklahoma Banking Department shall
serve only as a depository of the annual audits received by it but
the audit reports shall be made available for inspection by the
public. Nothing in this provision shall be construed either to
authorize the Oklahoma Banking Department to exercise regulatory
authority over charitable organizations exercising the powers and
rights granted by this act or to create any duty on the Oklahoma
Banking Department to enforce any provision of this act, including
the obligation of a charitable organization to submit an annual
audit.
Status: in_force · Read it on the official government site
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