Okla. Stat. tit. 70, § 70-695.20: Special audits - Filing of report

The State Auditor and Inspector shall perform a special audit on

the Oklahoma Student Loan Authority during the fiscal year beginning

July 1, 1992, and at least once each five (5) years thereafter. The

State Auditor and Inspector shall have the power to take custody of

any records necessary to the performance of the audit but shall

minimize actual physical removal of or denial of access to such

records. At the conclusion of the audit, the State Auditor and

Inspector shall meet with the chief executive officer and the audit

committee of the board of trustees of the Authority to review the

audit report to be issued. The report, when issued, shall include

any responses to the audit which the chief executive officer or the

audit committee wishes to have included. The State Auditor and

Inspector shall file the report with the Governor, the President Pro

Tempore of the Senate, the Speaker of the House of Representatives,

the chairs of the Education Committees of the Senate and the House

of Representatives, and the Oklahoma State Regents for Higher

Education. The costs of the audit shall be borne by the Authority.