Okla. Stat. tit. 74, § 74-223: Report of irregularities and derelictions - Prosecution by

Attorney General.

When any regular or special audit by the State Auditor and

Inspector of the books, records and accounts of any state or county

officer, board, or commission reveals irregularities or dereliction

in the receipt or disbursement or management of public funds or

property which are grounds for prosecution, it shall be the

mandatory duty of the State Auditor and Inspector to within thirty

(30) days of the completion of such audit, file a report with the

Governor and the Attorney General setting forth in detail such

irregularities or derelictions. It shall be the duty of the

Attorney General pursuant to Section 18b of this title to conduct an

investigation to determine if prosecution is warranted and to

prosecute by either civil or criminal action or both if he

determines prosecution is warranted.