Okla. Stat. tit. 70, § 70-3911: Methods for keeping financial accounts

Pursuant to the provisions of Section 213 of Title 74 of the

Oklahoma Statutes, the State Auditor and Inspector may prescribe and

enforce changes in methods for keeping of financial accounts by the

institutions of The Oklahoma State System of Higher Education or by

the Oklahoma State Regents for Higher Education. Such methods as

the State Auditor and Inspector may require of institutions shall

not be in conflict with methods and procedures recommended by the

National Association of College and University Business Officers.