Okla. Stat. tit. 19, § 19-794: Audit of financial books and records

The financial books and records of each county-owned hospital

operating under authority of existing law must be audited for the

preceding fiscal year, within ninety (90) days of the close of each

year, by an independent accountant who is vested with the authority

to practice the profession of accounting and auditing as a public

accountant in conformity with the laws of the State of Oklahoma.

The public accountant performing such a hospital audit must

investigate and report upon the manner in which the county hospital

is complying with the statutes pertaining to the financial operation

of said hospital and upon the manner in which the county hospital is

conforming to the books, forms, and accounting methods adopted and

approved by the American Hospital Association and the Oklahoma

Hospital Association. Four (4) copies of the audit report for each

fiscal year must be filed within one hundred twenty (120) days after

the end of the fiscal year, one with the board of county

commissioners, one in the office of the county clerk, one with the

district attorney, and one with the State Auditor and Inspector, and

publication of the existence and location of these audit reports

shall be made by publication in a newspaper for two (2) issues in

general circulation in the county. The cost of such audits shall be

determined by the board of control of such county-owned hospitals by

reference to generally accepted practices in the field of certified

public accounting, and the payment for such audits shall be made by

the allowance of claims by the board of control. In addition to, or

in lieu of, the above provided annual audit, it shall be possible

upon request of the county commissioners of any county, or upon

request of the Governor, signed by five percent (5%) of the legal

voters of any county, or by order of the Governor, to cause the

State Auditor and Inspector to audit, for the preceding fiscal year,

the books and records of the county-owned hospital operating under

authority of existing law, and the cost of such audit shall be a

proper charge against funds otherwise provided for by law.