Okla. Stat. tit. 19, § 19-1705: Advice on procedural and technical matters

The State Auditor and Inspector, or his designee, shall advise

districts on procedural and technical matters relating to accounting

and budget procedures. It shall be the duty of the employees of the

districts with notice of such advice to follow the instructions or

advice of the State Auditor and Inspector until relieved of such

duty by a court of competent jurisdiction or until the Supreme Court

shall hold otherwise.