{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-1405","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-1405","heading":"Accounting records and financial statements -","body":"Establishment and maintenance.\n\nThe accounting records of each county may be established and\n\nmaintained and financial statements prepared therefrom in conformity\n\nwith generally accepted accounting principles promulgated from time\n\nto time by authoritative bodies in the United States. For counties\n\nthat so choose, the State Auditor and Inspector shall prescribe a\n\nuniform system of accounting that conforms to generally accepted\n\naccounting principles for counties which have elected to come under\n\nthe provisions of the County Budget Act. When requested, the State\n\nAuditor and Inspector shall disseminate to each county, through\n\naccounting manuals or other means, current generally accepted\n\naccounting principles.","path":["OK Code","Title 19"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os19.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"c8e2ea7a22a56d598da62579f8cd6c0133fdfdd68f0c139c5b13423fa9c748b2","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-1404","next":"us-ok/okla.-stat.-tit.-19-19-1406"},"notice":"GroundRules: Original legal text. Not legal advice."}