Okla. Stat. tit. 68, § 68-3008: Attendance and opinion of district attorney - Further

detail as to items - Restrictions - Assistance.

The county excise board may require the attendance of the

District Attorney at any of its sessions when passing upon the

validity or invalidity of items of appropriation; or it may request

his opinion in writing as to any such item. Said board is hereby

empowered to require such further detail as to any item of any

estimate as it deems necessary and proper for such determination,

and it may place such restrictions thereon as will limit the use

thereof to purposes authorized by law; but such further detail and

such restrictions shall not enlarge upon the number of accounts in

the bookkeeping systems prescribed and kept as provided by law.

However, such further detail and any restrictions imposed thereon

shall be disclosed by statements attached to the original copy of

such budget filed with the county clerk, and to the duplicate copy

of such budget filed with the State Auditor and Inspector. If such

excise board desires assistance for the purpose of inspecting and

correcting financial statements and accounts, and inspection of

levies, it may invoke those provisions of law providing such

assistance (74 O.S. 1961, Section 212), provided there shall have

been made an appropriation for county audit and an assignment to

such county for such purpose.