Okla. Stat. tit. 74, § 74-2240
This is the official text of Okla. Stat. tit. 74, § 74-2240, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Cost and revenue reporting system - Department audit -
Official statutory text
Prohibited acts and penalties.
A. The Oklahoma Tourism and Recreation Department shall
establish a cost and revenue reporting system for all budget
activities and subactivities of the Department.
B. 1. The State Auditor and Inspector or a designated agent of
the State Auditor and Inspector shall perform an independent audit
of the Department annually. The audit shall be conducted in
accordance with the Generally Accepted Government Auditing Standards
as issued by the Comptroller General of the United States. The cost
of the audit shall be borne by the Department.
2. Matters to be considered in determining the types of
activities to be audited and the scope of the audit shall be based
on an analysis of:
a. the date and results of prior audits, reviews, and/or
independent studies,
b. financial exposure,
c. potential loss and risk,
d. requests by the Commission and/or executive management
of the Department,
e. major changes in operations, programs, systems, and
controls, and
f. opportunities to achieve operating benefits.
The audit may be conducted in accordance with Section 213.2 of
Title 74 of the Oklahoma Statutes.
3. The internal auditors of the Department shall conduct
internal audits of Department facilities and programs pursuant to
the provisions of Section 228 of Title 74 of the Oklahoma Statutes.
4. The audits required by this section shall be completed on or
before December 31 of each year and shall, upon distribution, become
public record.
C. Any person who intentionally alters or destroys records
needed for the performance of an audit as provided for in this
section or intentionally causes or directs a subordinate to do such
acts, shall be subject to immediate removal from office or
employment.
D. The Commission shall provide notice to Department employees
affected by this section of the prohibited acts and the penalties
pursuant to the provisions of this section.
A. The Oklahoma Tourism and Recreation Department shall
establish a cost and revenue reporting system for all budget
activities and subactivities of the Department.
B. 1. The State Auditor and Inspector or a designated agent of
the State Auditor and Inspector shall perform an independent audit
of the Department annually. The audit shall be conducted in
accordance with the Generally Accepted Government Auditing Standards
as issued by the Comptroller General of the United States. The cost
of the audit shall be borne by the Department.
2. Matters to be considered in determining the types of
activities to be audited and the scope of the audit shall be based
on an analysis of:
a. the date and results of prior audits, reviews, and/or
independent studies,
b. financial exposure,
c. potential loss and risk,
d. requests by the Commission and/or executive management
of the Department,
e. major changes in operations, programs, systems, and
controls, and
f. opportunities to achieve operating benefits.
The audit may be conducted in accordance with Section 213.2 of
Title 74 of the Oklahoma Statutes.
3. The internal auditors of the Department shall conduct
internal audits of Department facilities and programs pursuant to
the provisions of Section 228 of Title 74 of the Oklahoma Statutes.
4. The audits required by this section shall be completed on or
before December 31 of each year and shall, upon distribution, become
public record.
C. Any person who intentionally alters or destroys records
needed for the performance of an audit as provided for in this
section or intentionally causes or directs a subordinate to do such
acts, shall be subject to immediate removal from office or
employment.
D. The Commission shall provide notice to Department employees
affected by this section of the prohibited acts and the penalties
pursuant to the provisions of this section.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.