Okla. Stat. tit. 62, § 62-34.10
This is the official text of Okla. Stat. tit. 62, § 62-34.10, part of Oklahoma’s Stat. tit. 62, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 62,." Browse the sections below, each linked to its official government source.
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Annual comprehensive financial report — Accounting
Official statutory text
procedures and guidelines.
The Director of the Office of Management and Enterprise Services
shall cause to be prepared an annual comprehensive financial report,
in accordance with generally accepted accounting principles for
governments, and shall further have the general purpose financial
statements included in the annual comprehensive financial report
audited in accordance with generally accepted auditing standards.
The Director is hereby authorized to establish procedures and
guidelines which are consistent with those issued by the Government
Accounting Standards Board, and which shall be followed by state
agencies, colleges and universities and other entities who are
included in the report, for purposes of establishing consistent
Oklahoma Statutes - Title 62. Public Finance Page 34
application of accounting principles and to ensure the timeliness of
the report.
The Director of the Office of Management and Enterprise Services
shall cause to be prepared an annual comprehensive financial report,
in accordance with generally accepted accounting principles for
governments, and shall further have the general purpose financial
statements included in the annual comprehensive financial report
audited in accordance with generally accepted auditing standards.
The Director is hereby authorized to establish procedures and
guidelines which are consistent with those issued by the Government
Accounting Standards Board, and which shall be followed by state
agencies, colleges and universities and other entities who are
included in the report, for purposes of establishing consistent
Oklahoma Statutes - Title 62. Public Finance Page 34
application of accounting principles and to ensure the timeliness of
the report.
Status: in_force · Read it on the official government site
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