Okla. Stat. tit. 74, § 74-907: Offices - Record of proceedings - Financial statement -

Audits.

A. The principal office of the System shall be in quarters at

Oklahoma City, Oklahoma. Offices shall be assigned to the System by

the Office of Management and Enterprise Services. Upon the failure

or inability of the Office of Management and Enterprise Services to

provide adequate facilities, the Board is hereby authorized to

contract for necessary office space in suitable quarters. If the

Board acquires an office building for investment purposes, it may

occupy suitable quarters in the building.

B. The Board shall keep a record of all of its proceedings,

which shall be open at all reasonable hours to inspection. A

statement covering the operation of the System for the past fiscal

year, including income, disbursements, and the financial condition

of the fund at the end of each fiscal year and showing the valuation

of its assets, investments, and liabilities, shall be delivered to

the Governor after the end of each fiscal year and prior to December

1 of the next fiscal year and made readily available to the members

and participating employers.

C. The Office of the State Auditor and Inspector shall make an

annual audit of the accounts of the System. The audit shall be

filed in accordance with the requirements for financial statement

audits in Section 212A of this title.