Okla. Stat. tit. 19, § 19-901.27: Audits - Order - Petition - Cost

A. The board of directors of each fire protection district with

revenues of Two Hundred Fifty Thousand Dollars ($250,000.00) or more

to its general fund during a fiscal year shall cause an audit to be

made of, including but not limited to, the funds, accounts and

fiscal affairs of such district. The audit shall be ordered within

thirty (30) days of the close of each fiscal year of the district

which shall commence July 1 and end on June 30. The board of

directors may choose to have a fiscal year which shall commence on

January 1 and end on December 31.

B. Provided, any fire protection district may have its books

audited and examined by the State Auditor and Inspector, upon

petition signed by a number of registered voters, each registered at

an address within the geographical boundaries of the fire protection

district, equal to twenty-five percent (25%) of the number of

persons voting for the office or question receiving the highest

number of votes in the last annual election of the district

according to certification from the county election board of the

county wherein supervision of the district is located. The petition

must be submitted to the office of the State Auditor and Inspector

prior to the audit and examination. The cost of the audit or

examination, which shall be borne by the district, shall be

ascertained prior to the petitioning for the audit and shall be

stated in the petition prior to the collection of any signatures.