Okla. Stat. tit. 19, § 19-1405: Accounting records and financial statements -

Establishment and maintenance.

The accounting records of each county may be established and

maintained and financial statements prepared therefrom in conformity

with generally accepted accounting principles promulgated from time

to time by authoritative bodies in the United States. For counties

that so choose, the State Auditor and Inspector shall prescribe a

uniform system of accounting that conforms to generally accepted

accounting principles for counties which have elected to come under

the provisions of the County Budget Act. When requested, the State

Auditor and Inspector shall disseminate to each county, through

accounting manuals or other means, current generally accepted

accounting principles.