Okla. Stat. tit. 74, § 74-213

reviews - Special audits.

A. It shall be the duty of the State Auditor and Inspector, or

designee, to examine and report upon the books and financial

accounts of the public, educational, charitable, penal and

reformatory institutions belonging to the state; to prescribe and

enforce correct methods of keeping financial accounts of the state

institutions and instruct the proper officers thereof in the

performance of their duties concerning the same; to examine the

books and accounts of all public institutions under the control of

the state at least once each year. Any officer of such public,

educational, charitable, penal and reformatory institutions who

shall refuse or willfully neglect to comply with such direction of

the State Auditor and Inspector within a reasonable time shall be

guilty of a misdemeanor.

B. Each board of regents of institutions in The Oklahoma State

System of Higher Education shall require a quality control review of

the internal audit function required pursuant to subsection D of

Section 3909 of Title 70 of the Oklahoma Statutes for each

institution under its governance at least once every three (3)

years. This review shall be in accordance with the “Quality

Assurance Review Manual for Internal Auditing” developed by the

Institute of Internal Auditors or any successor organization

thereto. A copy of the report on the quality control review shall

be filed with the State Auditor and Inspector.

C. 1. The State Auditor and Inspector shall perform a special

audit on elementary, independent, and technology center school

districts upon receiving a written request to do so by any of the

following: the Governor, Attorney General, President Pro Tempore of

the Senate, Speaker of the House of Representatives, State Board of

Education, or the elementary, independent, or technology center

school district board of education.

2. The State Auditor and Inspector shall perform a special

audit on any institution of higher education within The Oklahoma

State System of Higher Education whenever the State Auditor and

Inspector deems it appropriate or upon receiving a written request

to do so by any of the following: the Governor, the Attorney

General, the President Pro Tempore of the Senate, the Speaker of the

House of Representatives, the governing board of the institution of

higher education, or the president of the institution of higher

education.

3. The special audit shall include, but not necessarily be

limited to, a compliance audit. Such audits shall be designed to

Oklahoma Statutes - Title 74. State Government Page 379

review items for management's compliance with statutes, rules,

policies and internal control procedures or other items applicable

to each entity. The costs of any such audit shall be borne by the

audited entity and may be defrayed, in whole or in part, by any

federal funds available for that purpose.

D. In addition to any special audit conducted by the State

Auditor and Inspector as provided for in subsection C of this

section, the State Auditor and Inspector shall, contingent upon the

availability of funding, perform a special audit, without notice, on

not more than four common school districts each year. The special

audit shall be in a form as determined by the State Auditor and

Inspector.

E. The State Auditor and Inspector shall perform a special

audit without notice on the office of any district attorney or on

any division of the Department of Corrections upon receiving a

written request to do so by any of the following: the Governor, the

Attorney General, or joint request of the President Pro Tempore of

the Senate and the Speaker of the House of Representatives. The

State Auditor and Inspector shall perform a special audit without

notice on any penal institution, corrections program, contract for

service or prison bed space provided to the Department of

Corrections, or any program administered by a district attorney’s
r, the

Attorney General, or joint request of the President Pro Tempore of

the Senate and the Speaker of the House of Representatives. The

State Auditor and Inspector shall perform a special audit without

notice on any penal institution, corrections program, contract for

service or prison bed space provided to the Department of

Corrections, or any program administered by a district attorney’s

office or staff of such office whenever the State Auditor and

Inspector deems it appropriate or upon receiving a written request

to do so by any of the following: the Governor, the Attorney

General, or joint request of the President Pro Tempore of the Senate

and the Speaker of the House of Representatives. The special audit

shall include, but not necessarily be limited to, a compliance

audit. Such audits shall be designed to review items for compliance

with statutes, rules, policies and internal control procedures or

other items applicable to each entity. The costs of any such audit

shall be paid by the state agency and may be defrayed, in whole or

in part, by any federal funds available for that purpose through any

audited program.