Okla. Stat. tit. 82, § 82-649: Designation of fiscal year - Reports - Accounting

The board of directors shall designate the fiscal year for the

district, which fiscal year shall not be changed except with

approval of the district court.

Annually, or more often if the court shall order, and within

thirty (30) days of the ending of the fiscal year, the board of

directors shall make and file with the clerk of the court having

jurisdiction of the district, a report of its proceedings and an

accounting of the receipts and disbursements for such fiscal year,

using forms approved by the State Auditor and Inspector. Any

interested person may object to such report, in writing, within

sixty (60) days of the ending of the fiscal year. When objections

are filed, the Court may order the auditing of district accounts and

may order a hearing on such objections, and after giving such notice

as the court may direct.