Okla. Stat. tit. 74, § 74-452.13

A. Upon the completion of the audit report, the agency shall

deliver two copies of the audit report to the Speaker of the House

of Representatives and two copies of the audit report to the

President Pro Tempore of the Senate.

B. 1. Upon receipt of any audit report, the Speaker of the

House of Representatives shall submit one copy of the audit report

to the Chairman of the House Appropriations and Budget Committee, or

successor committee. The President Pro Tempore of the Senate shall

submit one copy of the audit report to the Chairman of the Senate

Appropriations Committee, or successor committee. The Speaker of

the House of Representatives and the President Pro Tempore of the

Senate shall each send a copy of the audit report to the appropriate

standing committee of the respective body having oversight of the

agency submitting the audit report.

2. Each committee shall review the audit report.

C. 1. The members of the legislative committee or any other

member of the Legislature reviewing the audit report shall have

access to all documents and working papers and any agency documents

and records relating to the audit unless specifically precluded by

state or federal law.

2. Any contract or agreement with an auditor to perform an

audit authorized or required by state or federal law or rule shall

contain a provision informing the auditor that all documents,

working papers and records relating to the audit shall be made

available for inspection, upon request, to the legislative committee

or to any other member of the Legislature reviewing the final audit

report unless specifically precluded by state or federal law.

D. In reviewing any audit report, or in the performance of

reviewing any supporting documents and working papers relating to

the audit, members of the Legislature shall be subject to the

statutory provisions or other laws or rules regarding the

confidentiality of records of the agency under review.