Okla. Stat. tit. 19, § 19-901.35: Advice and services of State Auditor and Inspector

The State Auditor and Inspector or his designee shall advise the

districts on procedural and technical matters relating to accounting

and budget procedures and shall prescribe all the forms of whatever

nature, including but not limited to, budget forms, supporting

schedules and other accounting books and records. It shall be the

duty of the district with notice of such advice to follow the

instructions or advice of the State Auditor and Inspector until

relieved of such duty by a court of competent jurisdiction or until

the Supreme Court shall hold otherwise.