Okla. Stat. tit. 27A, § 27A-3-3-104: Bonds - Records - Audits

The directors shall provide for:

1. The execution of surety bonds for all employees and officers

who shall be entrusted with funds or property;

2. The keeping of a full and accurate record of all proceedings

and of all resolutions, regulations and orders issued or adopted;

and

3. An annual audit or, at the Commission's discretion, a review

or compilation in compliance with standards promulgated by the

American Institute of Certified Public Accountants, provided that a

complete audit shall be conducted at least every three (3) years of

the receipts and disbursements which shall be filed with the

commission and with the county clerk of each county within the

conservation district.