Oklahoma § 70-22-109 Examination of the auditor's opinions - Deficiencies.

Oklahoma Statutes

§ 70-22-109 — Examination of the auditor's opinions - Deficiencies.

Oklahoma § 70-22-109

Title 70Schools

This text of Oklahoma § 70-22-109 (Examination of the auditor's opinions - Deficiencies.) 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. 70, § 70-22-109 (2026).

Text

The State Auditor and Inspector shall examine all auditor’s opinions and related financial statements submitted to it and shall determine whether the auditor’s opinions and related financial statements comply with the provisions of the Oklahoma Public School Audit Law. If the State Auditor and Inspector finds that they have not been complied with, the State Auditor and Inspector shall notify the district board of education and the firm that submitted the auditor’s opinions and related financial statements by submitting to them a statement of deficiencies. If the deficiencies are not corrected within ninety (90) days from the date of the statement of deficiencies or within twelve (12) months after the end of the fiscal year of the school district, whichever is later, the State Auditor and I

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The State Auditor and Inspector shall examine all auditor’s opinions and related financial statements submitted to it and shall determine whether the auditor’s opinions and related financial statements comply with the provisions of the Oklahoma Public School Audit Law. If the State Auditor and Inspector finds that they have not been complied with, the State Auditor and Inspector shall notify the district board of education and the firm that submitted the auditor’s opinions and related financial statements by submitting to them a statement of deficiencies. If the deficiencies are not corrected within ninety (90) days from the date of the statement of deficiencies or within twelve (12) months after the end of the fiscal year of the school district, whichever is later, the State Auditor and Inspector shall make or cause an audit to be made in the manner provided for in Section 22-108 of this title. Any school district audited pursuant to this section shall pay for the cost of the audit as provided by Section 212A of Title 74 of the Oklahoma Statutes.