Okla. Stat. tit. 74, § 74-214
This is the official text of Okla. Stat. tit. 74, § 74-214, part of Oklahoma’s Stat. tit. 74, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 74,." Browse the sections below, each linked to its official government source.
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Uniform systems of bookkeeping - Alternate accounting
Official statutory text
systems - Instructions to state and county officers - Detailed
examinations - Reports.
The State Auditor and Inspector shall prescribe a uniform system
of bookkeeping for the use of all county officials to afford a
suitable check upon their mutual acts and ensure a thorough
inspection, and to ensure the safety of the state and county funds.
He shall have full authority to prescribe a system of bookkeeping
for all county officers which shall be in accordance with generally
accepted accounting principles, as applied to governmental units,
except when in conflict with Oklahoma Statutes, and when necessary
instruct or cause to be instructed the state and county officers in
the proper mode of keeping the accounts. Provided however, when a
conflict with Oklahoma Statutes arises concerning accounting systems
for those counties utilizing electronic data processing, the county
may request in writing that the State Auditor and Inspector approve
an alternate accounting procedure. The State Auditor and Inspector
shall have the authority to approve or disapprove such requests.
Annually, the State Auditor and Inspector shall provide a report of
those counties requesting alternate accounting systems to the
Speaker of the House of Representatives and the President Pro
Tempore of the Senate. The State Auditor and Inspector shall not
change any accounting systems or procedures during the last year of
his term of office that would have an impact on the ability of any
independent licensed public accountant to provide auditing services
to such officers. He shall make a thorough examination of the
books, accounts and vouchers of such officers, ascertaining in
detail the various items of receipts and expenditures. He shall
report to the Governor the refusal or neglect of any state or county
officer to obey his instruction. He shall make a report of the
result of his examination, which shall be filed in the Office of the
Oklahoma Statutes - Title 74. State Government Page 382
State Auditor and Inspector, as well as any failure of duty by any
financial officers, and the Governor may cause the result of such
examination to be published. Provided, that no county officer shall
be required to discard any books or supplies on hand.
R.L. 1910, § 8121; Laws 1979, c. 30, § 140, emerg. eff. April 6,
1979; Laws 1982, c. 249, § 17; Laws 1982, c. 315, § 6, emerg. eff.
June 1, 1982; Laws 1988, c. 60, § 1, eff. Nov. 1, 1988; Laws 1993,
c. 317, § 1, emerg. eff. June 7, 1993.
examinations - Reports.
The State Auditor and Inspector shall prescribe a uniform system
of bookkeeping for the use of all county officials to afford a
suitable check upon their mutual acts and ensure a thorough
inspection, and to ensure the safety of the state and county funds.
He shall have full authority to prescribe a system of bookkeeping
for all county officers which shall be in accordance with generally
accepted accounting principles, as applied to governmental units,
except when in conflict with Oklahoma Statutes, and when necessary
instruct or cause to be instructed the state and county officers in
the proper mode of keeping the accounts. Provided however, when a
conflict with Oklahoma Statutes arises concerning accounting systems
for those counties utilizing electronic data processing, the county
may request in writing that the State Auditor and Inspector approve
an alternate accounting procedure. The State Auditor and Inspector
shall have the authority to approve or disapprove such requests.
Annually, the State Auditor and Inspector shall provide a report of
those counties requesting alternate accounting systems to the
Speaker of the House of Representatives and the President Pro
Tempore of the Senate. The State Auditor and Inspector shall not
change any accounting systems or procedures during the last year of
his term of office that would have an impact on the ability of any
independent licensed public accountant to provide auditing services
to such officers. He shall make a thorough examination of the
books, accounts and vouchers of such officers, ascertaining in
detail the various items of receipts and expenditures. He shall
report to the Governor the refusal or neglect of any state or county
officer to obey his instruction. He shall make a report of the
result of his examination, which shall be filed in the Office of the
Oklahoma Statutes - Title 74. State Government Page 382
State Auditor and Inspector, as well as any failure of duty by any
financial officers, and the Governor may cause the result of such
examination to be published. Provided, that no county officer shall
be required to discard any books or supplies on hand.
R.L. 1910, § 8121; Laws 1979, c. 30, § 140, emerg. eff. April 6,
1979; Laws 1982, c. 249, § 17; Laws 1982, c. 315, § 6, emerg. eff.
June 1, 1982; Laws 1988, c. 60, § 1, eff. Nov. 1, 1988; Laws 1993,
c. 317, § 1, emerg. eff. June 7, 1993.
Status: in_force · Read it on the official government site
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