Okla. Stat. tit. 74, § 74-226A: Audit of expenditures of county sales tax revenue -

Report of irregularities to Attorney General.

As part of the annual audit of the books and records of a

county, the State Auditor and Inspector shall make an audit of the

expenditures of county sales tax revenue in order to determine

whether the expenditures are being made according to law and

constitutional provisions. The audit shall consist of a review of

the ledgers and records of the expenditures of the sales tax

proceeds. However, the annual audit required by this section shall

only apply to any county sales tax revenue which is designated for a

specific purpose as set forth in the ballot as passed by the voters

of the county. The expense of the audit shall be paid by the

county. The State Auditor and Inspector shall make a report of the

audit and shall retain its report of the audit. The State Auditor

and Inspector shall report any irregularities in the expenditure of

sales tax proceeds to the Office of the Attorney General within

thirty (30) days from the making of the report.