Okla. Stat. tit. 74, § 74-452.12: Definitions

For purposes of the Legislative Review of State Audits Act:

1. "Agency" includes, but is not limited to, any

constitutionally or statutorily created board, bureau, commission,

office, institution, authority, university, college, and any other

person or administrative division of state government expending or

encumbering state funds, handling money on behalf of the state, or

holding any trust funds on behalf of the state from any source

derived. The term "agency" shall not include the Governor, the

Legislature or any branch, committee or officer thereof, the courts

or any political subdivision of the state;

2. "Audit" includes all types of audits as defined by

Government Auditing Standards issued by the United States

Comptroller General and includes, but is not limited to, an

examination, an investigation or a review required by or performed

as a result of state or federal law or program or rules thereof or

any examination, investigation or review in which any agency, state

or federal funds or both state and federal funds are expended for

any agency matter relating to:

a. compliance by an agency with all applicable state and

federal laws and rules,

b. internal controls,

c. the efficiency and the economy of agency financial

operations. Economy and efficiency audits include

determining:

(1) whether the agency is acquiring, protecting and

using its resources economically and efficiently,

(2) the causes of inefficiencies or uneconomical

practices, and

(3) whether the agency has complied with laws and

rules concerning economy and efficiency, or

d. the effectiveness of an agency in achieving desired

program results. Program audits include determining:

(1) the extent to which the desired results or

benefits established by the Legislature or other

body are being achieved,

(2) the effectiveness of organizations, programs,

activities or functions, and

(3) whether the agency has complied with significant

laws and rules applicable to the program.

The term "audit" shall not include position audits or payroll

audits performed by the Office of Management and Enterprise

Services, inmate sentence audits conducted by the Oklahoma

Department of Corrections or confidential requests made by any

member of the Legislature or the Governor's office;

3. "Auditor" means any person, corporation, partnership,

federal agency or state agency, or other legal public or private

entity performing any service meeting the definition of "practice of

public accounting" in the Oklahoma Accountancy Act on an agency;

4. "Audit report" means the final report in a written document

which contains the comments and recommendations of the auditor. The

audit report shall also include, if any, comments of the agency on

which the audit was performed; and

5. "Records" includes, but is not limited to, books, papers,

maps, photographs, cards, tapes, recordings, or other documentary

materials, regardless of physical form or characteristics, prepared,

owned, used, or in the possession of or retained by the auditor, or

the agency, or both the auditor and agency.