Okla. Stat. tit. 19, § 19-177.5: Annual defined - Audit of current acounts

The term "annual" as applied to the mandatory function of audit

as provided by this act is hereby defined as for the fiscal period

terminating as of June 30th of the fiscal year immediately preceding

the fiscal year in which the one-tenth mill levy proceeds is

appropriated; but if, during the fiscal year current there arises

occasion sufficiently necessary to examine the current accounts of a

county office or department to which another person succeeds for any

reason and there be request or emergency to determine the condition

of accounts newly coming into his custody, it shall be lawful for

the State Auditor and Inspector, to make audit and report thereof,

provided regular audit of the preceding fiscal year or years be not

neglected to do so. Likewise, on demand by any inquisatorial body

or officer such as the district attorney or Attorney General, audit

and report of accounts current may be made.