Okla. Stat. tit. 11, § 11-29-115: Publication of income or loss statement and balance

sheet.

Every private entity, organization, corporation or company

providing fire protection services to a municipality shall, within

ninety (90) days after the end of its fiscal year, publish one

insertion in a legal newspaper that services that municipality.

Such insertion shall be a statement of income or loss and a balance

sheet that relates only to the fire protection services being

provided to the municipality. The statement shall be prepared in

conformance with generally accepted accounting principles along with

an opinion of fair presentation by a certified public accountant.