Okla. Stat. tit. 70, § 70-22-108
This is the official text of Okla. Stat. tit. 70, § 70-22-108, 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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Auditor's opinion - Time to complete - Distribution of
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A. Each audit of the financial statements of a school district
required by the Oklahoma Public School Audit Law shall be completed
and the auditor's opinion thereon shall be submitted by the firm to
the district board of education within nine (9) months after the
close of the fiscal year of the district board of education.
B. One copy of the auditor's opinions and related financial
statements shall be maintained by the district board of education as
a public record for public inspection at all reasonable times at the
Oklahoma Statutes - Title 70. Schools Page 894
office of the district board of education. A copy or a hyperlink to
a copy of the most recent audit shall be posted on the front page of
the school district website for public inspection. All records
shall be kept at least five (5) years.
C. The district board of education shall forward a copy of the
auditor's opinions and related financial statements to the State
Board of Education and the State Auditor and Inspector within thirty
(30) days after receipt of the audit. The State Board of Education
shall retain such copy in its office as a public record where it
shall be available for public inspection at all reasonable times.
D. The State Board of Education may make inquiries it deems
necessary to determine that each district board of education is
properly complying with the Oklahoma Public School Audit Law. If
within eleven (11) months after the end of the fiscal year of the
school district a copy of the auditor's opinions and related
financial statements has not been received by the State Board of
Education and by the State Auditor and Inspector, an inquiry shall
be made by the State Auditor and Inspector as to why such auditor's
opinions and related financial statements have not been filed,
pursuant to the provisions of Section 212A of Title 74 of the
Oklahoma Statutes. Should the State Auditor and Inspector find that
the district board of education has failed to cause an annual audit
of the financial statements and compliance requirements of the
school district to be commenced, the State Auditor and Inspector
shall make a written demand on the board to complete and file such
annual audit of the financial statements and compliance requirements
of the school district within thirty (30) days of the date of such
demand.
A. Each audit of the financial statements of a school district
required by the Oklahoma Public School Audit Law shall be completed
and the auditor's opinion thereon shall be submitted by the firm to
the district board of education within nine (9) months after the
close of the fiscal year of the district board of education.
B. One copy of the auditor's opinions and related financial
statements shall be maintained by the district board of education as
a public record for public inspection at all reasonable times at the
Oklahoma Statutes - Title 70. Schools Page 894
office of the district board of education. A copy or a hyperlink to
a copy of the most recent audit shall be posted on the front page of
the school district website for public inspection. All records
shall be kept at least five (5) years.
C. The district board of education shall forward a copy of the
auditor's opinions and related financial statements to the State
Board of Education and the State Auditor and Inspector within thirty
(30) days after receipt of the audit. The State Board of Education
shall retain such copy in its office as a public record where it
shall be available for public inspection at all reasonable times.
D. The State Board of Education may make inquiries it deems
necessary to determine that each district board of education is
properly complying with the Oklahoma Public School Audit Law. If
within eleven (11) months after the end of the fiscal year of the
school district a copy of the auditor's opinions and related
financial statements has not been received by the State Board of
Education and by the State Auditor and Inspector, an inquiry shall
be made by the State Auditor and Inspector as to why such auditor's
opinions and related financial statements have not been filed,
pursuant to the provisions of Section 212A of Title 74 of the
Oklahoma Statutes. Should the State Auditor and Inspector find that
the district board of education has failed to cause an annual audit
of the financial statements and compliance requirements of the
school district to be commenced, the State Auditor and Inspector
shall make a written demand on the board to complete and file such
annual audit of the financial statements and compliance requirements
of the school district within thirty (30) days of the date of such
demand.
Status: in_force · Read it on the official government site
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