Oklahoma § 62-34.10 Annual comprehensive financial report — Accounting

Oklahoma Statutes

§ 62-34.10 — Annual comprehensive financial report — Accounting

Oklahoma § 62-34.10

Title 62Public Finance

This text of Oklahoma § 62-34.10 (Annual comprehensive financial report — Accounting) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 62, § 62-34.10 (2026).

Text

procedures and guidelines. The Director of the Office of Management and Enterprise Services shall cause to be prepared an annual comprehensive financial report, in accordance with generally accepted accounting principles for governments, and shall further have the general purpose financial statements included in the annual comprehensive financial report audited in accordance with generally accepted auditing standards. The Director is hereby authorized to establish procedures and guidelines which are consistent with those issued by the Government Accounting Standards Board, and which shall be followed by state agencies, colleges and universities and other entities who are included in the report, for purposes of establishing consistent application of accounting principles and to ensure the t

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procedures and guidelines. The Director of the Office of Management and Enterprise Services shall cause to be prepared an annual comprehensive financial report, in accordance with generally accepted accounting principles for governments, and shall further have the general purpose financial statements included in the annual comprehensive financial report audited in accordance with generally accepted auditing standards. The Director is hereby authorized to establish procedures and guidelines which are consistent with those issued by the Government Accounting Standards Board, and which shall be followed by state agencies, colleges and universities and other entities who are included in the report, for purposes of establishing consistent application of accounting principles and to ensure the timeliness of the report.

Legislative History

Added by Laws 1996, c. 290, § 22, eff. July 1, 1996. Amended by Laws 2009, c. 441, § 11, eff. July 1, 2009. Renumbered from § 7.13 of this title by Laws 2009, c. 441, § 64, eff. July 1, 2009. Amended by Laws 2012, c. 304, § 340; Laws 2024, c. 99, § 1, eff. July 1, 2024.