Okla. Stat. tit. 47, § 47-1146.2: State Auditor and Inspector - Instructions or advice to

licensed operators.

The State Auditor and Inspector, or his or her designee, shall

advise all licensed operators on procedural and technical matters

relating to accounting and budget procedures. It shall be the duty

of the licensed operators 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.