Okla. Stat. tit. 19, § 19-901.28: Certification of audit - Standards - Filing -

Certification of creation - Filing of creating document.

A. The audits required by Section 901.27 of this title shall be

prepared by a certified public accountant or a licensed public

accountant. The required audit shall adhere to standards set by the

State Auditor and Inspector. One copy of the annual audit shall be

filed with the State Auditor and Inspector, and one copy shall be

filed with the appropriate county clerk not more than one hundred

twenty (120) days following the close of each fiscal year of the

district.

B. In the event that a copy of the audit as required by this

section is not filed with the State Auditor and Inspector within the

time herein provided or for any other reason deemed expedient by

him, the State Auditor and Inspector is authorized to either

commence an audit or employ a certified public accountant or

licensed public accountant to make the audit herein required at the

cost and expense of the fire protection district.

C. Within one hundred eighty (180) days after the effective

date of this act or within one hundred eighty (180) days after

creation, whichever is first, each fire protection district

organized pursuant to the provisions of Section 901.1 et seq. of

this title shall certify to the State Auditor and Inspector the date

it was created.

D. Prior to the levying of any special assessment by a fire

protection district, there shall be filed with the Secretary of

State an executed original or certified copy of a written instrument

or election return declaring creation of such district and a notice

of said filing with the Secretary of State shall be delivered to the

State Auditor and Inspector.