Oklahoma § 27A-3-3-104 Bonds - Records - Audits.

Oklahoma Statutes

§ 27A-3-3-104 — Bonds - Records - Audits.

Oklahoma § 27A-3-3-104

Title 27AEnvironment And Natural Resources

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Bluebook

Okla. Stat. tit. 27A, § 27A-3-3-104 (2026).

Text

The directors shall provide for: 1. The execution of surety bonds for all employees and officers who shall be entrusted with funds or property; 2. The keeping of a full and accurate record of all proceedings and of all resolutions, regulations and orders issued or adopted; and 3. An annual audit or, at the Commission's discretion, a review or compilation in compliance with standards promulgated by the American Institute of Certified Public Accountants, provided that a complete audit shall be conducted at least every three (3) years of the receipts and disbursements which shall be filed with the commission and with the county clerk of each county within the conservation district.

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The directors shall provide for: 1. The execution of surety bonds for all employees and officers who shall be entrusted with funds or property; 2. The keeping of a full and accurate record of all proceedings and of all resolutions, regulations and orders issued or adopted; and 3. An annual audit or, at the Commission's discretion, a review or compilation in compliance with standards promulgated by the American Institute of Certified Public Accountants, provided that a complete audit shall be conducted at least every three (3) years of the receipts and disbursements which shall be filed with the commission and with the county clerk of each county within the conservation district.

Legislative History

Added by Laws 1971, c. 346, § 15-420, operative July 1, 1971. Amended by Laws 1987, c. 208, § 34, operative July 1, 1987; Laws 1987, c. 236, § 63, emerg. eff. July 20, 1987; Laws 1993, c. 145, § 218, eff. July 1, 1993. Renumbered from Title 82, § 1501-420 by Laws 1993, c. 145, § 359, eff. July 1, 1993.