Okla. Stat. tit. 64, § 64-1036: Accounts and records of Land Office – Audits – Filing

copies of audits.

The accounts and records of the Land Office shall annually have

an audit conducted in accordance with auditing standards generally

accepted in the United States of America and the standards

applicable to financial audits contained in the "Government Auditing

Standards", issued by the Comptroller General of the United States,

by an independent Oklahoma certified public accountant. The

Secretary of the Land Office is authorized to contract for the

audits required pursuant to this section. Copies of the audits

shall be filed with the Governor, the Commissioners of the Land

Office, the State Senate, the House of Representatives, the State

Auditor and Inspector, and the Director of the Office of Management

and Enterprise Services in accordance with the requirements set

forth for financial statement audits in Section 212A of Title 74 of

the Oklahoma Statutes.