Okla. Stat. tit. 70, § 70-22-108: Auditor's opinion - Time to complete - Distribution of

copies.

A. Each audit of the financial statements of a school district

required by the Oklahoma Public School Audit Law shall be completed

and the auditor's opinion thereon shall be submitted by the firm to

the district board of education within nine (9) months after the

close of the fiscal year of the district board of education.

B. One copy of the auditor's opinions and related financial

statements shall be maintained by the district board of education as

a public record for public inspection at all reasonable times at the

office of the district board of education. A copy or a hyperlink to

a copy of the most recent audit shall be posted on the front page of

the school district website for public inspection. All records

shall be kept at least five (5) years.

C. The district board of education shall forward a copy of the

auditor's opinions and related financial statements to the State

Board of Education and the State Auditor and Inspector within thirty

(30) days after receipt of the audit. The State Board of Education

shall retain such copy in its office as a public record where it

shall be available for public inspection at all reasonable times.

D. The State Board of Education may make inquiries it deems

necessary to determine that each district board of education is

properly complying with the Oklahoma Public School Audit Law. If

within eleven (11) months after the end of the fiscal year of the

school district a copy of the auditor's opinions and related

financial statements has not been received by the State Board of

Education and by the State Auditor and Inspector, an inquiry shall

be made by the State Auditor and Inspector as to why such auditor's

opinions and related financial statements have not been filed,

pursuant to the provisions of Section 212A of Title 74 of the

Oklahoma Statutes. Should the State Auditor and Inspector find that

the district board of education has failed to cause an annual audit

of the financial statements and compliance requirements of the

school district to be commenced, the State Auditor and Inspector

shall make a written demand on the board to complete and file such

annual audit of the financial statements and compliance requirements

of the school district within thirty (30) days of the date of such

demand.