Okla. Stat. tit. 19, § 19-177.1: Purpose of law

It is hereby declared to be the purpose and intention of the

Legislature to strengthen the system of checks and balances upon

receipt and disbursement of county funds through audit by the

independent state agency of the department of the State Auditor and

Inspector and to that end and by this act mandatorily require the

appropriation and dedication of certain funds to that purpose in

order to provide more nearly adequate and sufficient means for

complete annual audit and report thereof.