Okla. Stat. tit. 74, § 74-214: Uniform systems of bookkeeping - Alternate accounting

systems - Instructions to state and county officers - Detailed

examinations - Reports.

The State Auditor and Inspector shall prescribe a uniform system

of bookkeeping for the use of all county officials to afford a

suitable check upon their mutual acts and ensure a thorough

inspection, and to ensure the safety of the state and county funds.

He shall have full authority to prescribe a system of bookkeeping

for all county officers which shall be in accordance with generally

accepted accounting principles, as applied to governmental units,

except when in conflict with Oklahoma Statutes, and when necessary

instruct or cause to be instructed the state and county officers in

the proper mode of keeping the accounts. Provided however, when a

conflict with Oklahoma Statutes arises concerning accounting systems

for those counties utilizing electronic data processing, the county

may request in writing that the State Auditor and Inspector approve

an alternate accounting procedure. The State Auditor and Inspector

shall have the authority to approve or disapprove such requests.

Annually, the State Auditor and Inspector shall provide a report of

those counties requesting alternate accounting systems to the

Speaker of the House of Representatives and the President Pro

Tempore of the Senate. The State Auditor and Inspector shall not

change any accounting systems or procedures during the last year of

his term of office that would have an impact on the ability of any

independent licensed public accountant to provide auditing services

to such officers. He shall make a thorough examination of the

books, accounts and vouchers of such officers, ascertaining in

detail the various items of receipts and expenditures. He shall

report to the Governor the refusal or neglect of any state or county

officer to obey his instruction. He shall make a report of the

result of his examination, which shall be filed in the Office of the

State Auditor and Inspector, as well as any failure of duty by any

financial officers, and the Governor may cause the result of such

examination to be published. Provided, that no county officer shall

be required to discard any books or supplies on hand.

R.L. 1910, § 8121; Laws 1979, c. 30, § 140, emerg. eff. April 6,

1979; Laws 1982, c. 249, § 17; Laws 1982, c. 315, § 6, emerg. eff.

June 1, 1982; Laws 1988, c. 60, § 1, eff. Nov. 1, 1988; Laws 1993,

c. 317, § 1, emerg. eff. June 7, 1993.