Okla. Stat. tit. 70, § 70-3218.15: Reports submitted to U.S. Department of Education –

Public inspection – Audits.

A. The Oklahoma State Regents for Higher Education shall

maintain for public inspection, electronically or otherwise, all

reports submitted by the institutions in The Oklahoma State System

of Higher Education to the United States Department of Education

regarding each institution’s tuition and fees.

B. Each institution in The Oklahoma State System of Higher

Education that receives federal funds shall submit the Integrated

Postsecondary Education Data System Report, or any successor report

with like data, annually to the United States Department of

Education reflecting the average annual tuition rates and mandatory

fees charged to its students.

C. Pursuant to the provisions of Section 3909 of Title 70 of

the Oklahoma State Statutes, each institution in The Oklahoma State

System of Higher Education shall conduct an independent third-party

audit concerning its financial statements and submit the audit to

the Oklahoma State Regents for Higher Education and the Oklahoma

State Auditor and Inspector, and shall assure that the audit is

available to the public.