Okla. Stat. tit. 70, § 70-22-103
This is the official text of Okla. Stat. tit. 70, § 70-22-103, part of Oklahoma’s Stat. tit. 70, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 70,." Browse the sections below, each linked to its official government source.
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Annual audits - Final exit interview
Official statutory text
A. The board of education of each school district in this state
shall provide for and cause to be made an annual audit of such
school district for each fiscal year. Said audit shall be a
financial audit and a compliance audit of all funds of the school
district, including the records of all student activity funds
designated in Section 5-129 of this title. Such audit or audits
shall be made at the end of the fiscal year; provided, however, the
local board of education may require that audits be made at more
frequent intervals.
B. Findings of material weaknesses, qualifications of the
auditor's report and of defalcations, or a report of lack of such
findings, shall be communicated in writing to the board. Upon
completion of an audit, the auditor shall conduct the final exit
interview at a meeting of the board. No part of the final exit
interview shall be conducted with any employee of the board except
in open meeting of the board; provided, portions of the final exit
interview related to matters which the board is authorized by law to
consider in executive session may be so considered.
shall provide for and cause to be made an annual audit of such
school district for each fiscal year. Said audit shall be a
financial audit and a compliance audit of all funds of the school
district, including the records of all student activity funds
designated in Section 5-129 of this title. Such audit or audits
shall be made at the end of the fiscal year; provided, however, the
local board of education may require that audits be made at more
frequent intervals.
B. Findings of material weaknesses, qualifications of the
auditor's report and of defalcations, or a report of lack of such
findings, shall be communicated in writing to the board. Upon
completion of an audit, the auditor shall conduct the final exit
interview at a meeting of the board. No part of the final exit
interview shall be conducted with any employee of the board except
in open meeting of the board; provided, portions of the final exit
interview related to matters which the board is authorized by law to
consider in executive session may be so considered.
Status: in_force · Read it on the official government site
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