Okla. Stat. tit. 11, § 11-49-100.5: Office facilities - Records - Inspection - Financial

statement - Audits.

A. The principal office of the System shall be in Oklahoma

City, Oklahoma. Offices shall be assigned to the System by the

Office of Management and Enterprise Services. Upon the failure or

inability of the Office of Management and Enterprise Services to

provide adequate facilities, the State Board is hereby authorized to

contract for necessary office space in suitable quarters.

B. The State Board shall keep a record of all of its

proceedings, which shall be open for inspection at all reasonable

hours. A report including such information as the operation of the

System for the past fiscal year, including income, disbursements,

and the financial condition of the System at the end of each fiscal

year and showing the valuation of its assets, investments, and

liabilities, shall be delivered to the Governor after the end of

each fiscal year but prior to October 1 of the next fiscal year and

made available to the firefighters and participating municipalities.

C. The State Auditor and Inspector shall make an annual audit

of the accounts of the System. The audit shall be filed as soon

after the close of the fiscal year as practicable, in accordance

with the requirements for financial statement audits in Section 212A

of Title 74 of the Oklahoma Statutes.