Okla. Stat. tit. 62, § 62-310.6: Rules and regulations

For the purpose of carrying into effect the provisions of this

act and for its proper administration, the State Auditor and

Inspector is hereby empowered to promulgate and enforce such rules

and regulations as may be necessary but not inconsistent herewith,

and he shall prescribe all forms of records, required under the

provisions hereof.