Okla. Stat. tit. 11, § 11-17-106.1: Independent audit reports relating to federal awards

compliance - Form required.

Independent auditor's reports relating to federal awards

compliance will be in a form consistent with the auditors' reports

in the most recent audit guide for state and local governments

prepared by The American Institute of Certified Public Accountants.

State agencies or other pass-through grantors of federal awards will

not place auditing requirements on a municipality, in addition to

the required reports and schedules of federal awards expended,

without approval of the State Auditor and Inspector.