Okla. Stat. tit. 74, § 74-212.1: Advising county officers on procedural and technical

accounting and budget procedures - Duty of county officers.

The State Auditor and Inspector, or his designee, shall advise

county officers on procedural and technical matters relating to

accounting and budget procedures. It shall be the duty of the

county officers with notice of such advice to follow the

instructions or advice of the State Auditor and Inspector until

relieved of such duty by a court of competent jurisdiction or until

the Supreme Court shall hold otherwise.