Okla. Stat. tit. 70, § 70-22-109
This is the official text of Okla. Stat. tit. 70, § 70-22-109, 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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Examination of the auditor's opinions - Deficiencies
Official statutory text
The State Auditor and Inspector shall examine all auditor’s
opinions and related financial statements submitted to it and shall
determine whether the auditor’s opinions and related financial
statements comply with the provisions of the Oklahoma Public School
Audit Law. If the State Auditor and Inspector finds that they have
not been complied with, the State Auditor and Inspector shall notify
the district board of education and the firm that submitted the
auditor’s opinions and related financial statements by submitting to
them a statement of deficiencies. If the deficiencies are not
corrected within ninety (90) days from the date of the statement of
deficiencies or within twelve (12) months after the end of the
fiscal year of the school district, whichever is later, the State
Auditor and Inspector shall make or cause an audit to be made in the
Oklahoma Statutes - Title 70. Schools Page 895
manner provided for in Section 22-108 of this title. Any school
district audited pursuant to this section shall pay for the cost of
the audit as provided by Section 212A of Title 74 of the Oklahoma
Statutes.
opinions and related financial statements submitted to it and shall
determine whether the auditor’s opinions and related financial
statements comply with the provisions of the Oklahoma Public School
Audit Law. If the State Auditor and Inspector finds that they have
not been complied with, the State Auditor and Inspector shall notify
the district board of education and the firm that submitted the
auditor’s opinions and related financial statements by submitting to
them a statement of deficiencies. If the deficiencies are not
corrected within ninety (90) days from the date of the statement of
deficiencies or within twelve (12) months after the end of the
fiscal year of the school district, whichever is later, the State
Auditor and Inspector shall make or cause an audit to be made in the
Oklahoma Statutes - Title 70. Schools Page 895
manner provided for in Section 22-108 of this title. Any school
district audited pursuant to this section shall pay for the cost of
the audit as provided by Section 212A of Title 74 of the Oklahoma
Statutes.
Status: in_force · Read it on the official government site
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