Okla. Stat. tit. 82, § 82-1286: Annual audit, report and meeting

A. The board shall cause to be prepared by an independent

certified accountant an annual certified audit of the funds, assets,

books and records of the district. The audit shall be completed and

filed after the close of each fiscal year of the district. A copy

of the audit shall be filed with the State Auditor and Inspector,

the district and with each of the public agency members of the

district within nine (9) months after the close of the district's

fiscal year. The audit shall be conducted in conformance with

applicable generally accepted auditing standards.

B. The board shall also cause to be prepared an annual report

on the activities of the district to be filed, at the same time as

the district's audit is filed, with each of the public agency

members of the district. A copy of the annual report shall also be

filed with the State Board and the State Department of Health.

C. The board shall call an annual meeting for representatives

of each of the member public agencies for the purpose of reviewing

the audit and annual report prepared in accordance with this

section. At least twenty (20) days' notice shall be given to the

clerk or secretary of each member public agency prior to the date of

the meeting.