Okla. Stat. tit. 70, § 70-22-109: Examination of the auditor's opinions - Deficiencies

The State Auditor and Inspector shall examine all auditor’s

opinions and related financial statements submitted to it and shall

determine whether the auditor’s opinions and related financial

statements comply with the provisions of the Oklahoma Public School

Audit Law. If the State Auditor and Inspector finds that they have

not been complied with, the State Auditor and Inspector shall notify

the district board of education and the firm that submitted the

auditor’s opinions and related financial statements by submitting to

them a statement of deficiencies. If the deficiencies are not

corrected within ninety (90) days from the date of the statement of

deficiencies or within twelve (12) months after the end of the

fiscal year of the school district, whichever is later, the State

Auditor and Inspector shall make or cause an audit to be made in the

manner provided for in Section 22-108 of this title. Any school

district audited pursuant to this section shall pay for the cost of

the audit as provided by Section 212A of Title 74 of the Oklahoma

Statutes.