Okla. Stat. tit. 70, § 70-22-103: Annual audits - Final exit interview

A. The board of education of each school district in this state

shall provide for and cause to be made an annual audit of such

school district for each fiscal year. Said audit shall be a

financial audit and a compliance audit of all funds of the school

district, including the records of all student activity funds

designated in Section 5-129 of this title. Such audit or audits

shall be made at the end of the fiscal year; provided, however, the

local board of education may require that audits be made at more

frequent intervals.

B. Findings of material weaknesses, qualifications of the

auditor's report and of defalcations, or a report of lack of such

findings, shall be communicated in writing to the board. Upon

completion of an audit, the auditor shall conduct the final exit

interview at a meeting of the board. No part of the final exit

interview shall be conducted with any employee of the board except

in open meeting of the board; provided, portions of the final exit

interview related to matters which the board is authorized by law to

consider in executive session may be so considered.