Okla. Stat. tit. 60, § 60-301.9: Annual audit

Each year a charitable organization administering charitable

trusts shall have prepared a comprehensive annual audit conforming

to generally accepted accounting principles which is certified by an

independent certified public accounting firm. A copy of this annual

audit shall be delivered to the Oklahoma Banking Department within

ninety (90) days of receipt of the final audit report by the

charitable organization. The Oklahoma Banking Department shall

serve only as a depository of the annual audits received by it but

the audit reports shall be made available for inspection by the

public. Nothing in this provision shall be construed either to

authorize the Oklahoma Banking Department to exercise regulatory

authority over charitable organizations exercising the powers and

rights granted by this act or to create any duty on the Oklahoma

Banking Department to enforce any provision of this act, including

the obligation of a charitable organization to submit an annual

audit.