Okla. Stat. tit. 74, § 74-121: Contract for auditing of books of state commissions or

departments.

The Director of the Office of Management and Enterprise

Services, subject to the approval of the Governor, is hereby

authorized to employ, or to contract with, an auditor or auditing

company, to audit the books, records, and files of all state

commissions or departments. Such audit is to be made by a certified

accountant, or accountants or firm of certified accountants, who

shall be approved by the Governor of the State of Oklahoma,

contracts for such audit may be made with one or more separate

certified accountants, or firm of certified accountants, for

auditing of the several different departments or commissions.