{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-171","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-171","heading":"Audit by State Auditor and Inspector - Scope of audit -","body":"County government financial audits.\n\nA. Each county of this state shall every two (2) years have an\n\naudit made by the State Auditor and Inspector or a duly appointed\n\ndeputy or deputies of all of the books, records and accounts of all\n\nthe officers of each county of this state, which audit shall be\n\ngeneral in its nature and shall include an audit of the books,\n\nrecords and accounts of all officers who collect or disburse monies,\n\nfees, fines or public charges of any kind including therein a tax\n\nroll audit, a claim audit, and an audit of each of the justices of\n\npeace within the county.\n\nB. 1. For purposes of this subsection, an audit shall be a\n\nfinancial or performance audit defined as follows:\n\na. the financial audit shall be planned and conducted,\n\nand the results of the work reported, in accordance\n\nwith auditing standards generally accepted in the\n\nUnited States and Government Auditing Standards issued\n\nby the Comptroller General of the United States,\n\nb. the performance audit shall be planned and conducted,\n\nand the results of the work reported, in accordance\n\nwith Government Auditing Standards issued by the\n\nComptroller General of the United States. The\n\nperformance audit shall encompass an audit of internal\n\ncontrols and compliance with laws and regulations\n\nbased on an individual risk assessment.\n\nThe type of audit to be performed will be determined by the State\n\nAuditor and Inspector.\n\n2. Unless the county elects to prepare its financial statement\n\nin accordance with Generally Accepted Accounting Principles as\n\nprescribed by the Governmental Accounting Standards Board, the\n\ncounty shall present their financial statements in a regulatory\n\nbasis of accounting as prescribed in subsection C of this section.\n\nC. 1. For county, primary government only, financial audits,\n\nthe financial statements shall be presented on a fund-basis format\n\nwith, at a minimum, the general fund and all other county funds\n\nwhich represent ten percent (10%) or greater of total county\n\nrevenue. All other funds included in the audit shall be presented\n\nin the aggregate.\n\n2. The financial statements shall include but not be limited to\n\nthe following:\n\na. a statement of revenues or receipts, expenditures or\n\ndisbursements, and changes in cash balances for the\n\nfunds identified in the preceding paragraph, and\n\nb. notes to the financial statements.\n\nD. The report shall include but not be limited to the following\n\nsupplemental information:\n\n1. A combining schedule detailing by fund the information\n\npresented in the aggregate;\n\n2. A comparison of the final adopted budget to the actual\n\nexpenditures for all funds required by law to have an adopted\n\nbudget; and\n\n3. Notes to the budget to actual schedule.\n\nE. An audit may include a performance audit, a financial audit,\n\nagreed-upon procedures, or limited review of the books and records.\n\nIn addition to the above, the State Auditor and Inspector may\n\nrequire an audit of the books and records of any county official or\n\ncustodian of any of the funds of the county upon the death,\n\nresignation or removal from office of the county official, covering\n\na period from the date of the last general audit up to the date of\n\nthe death, resignation or removal therefrom.\n\nF. Each biennial county audit shall cover the two preceding\n\nfiscal years beginning as of July 1st immediately preceding the year\n\nin which the appropriation is made for the general audit, provided,\n\nthat nothing herein shall prevent the State Auditor and Inspector\n\nfrom causing an audit to be made for any prior year of all the\n\nbooks, records and accounts of the county official.","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":"927bcbfe9ad745832496c9f1c04c4bcdf65a60877b74846d5141742418900cd6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-1709","next":"us-ok/okla.-stat.-tit.-19-19-1710"},"notice":"GroundRules: Original legal text. Not legal advice."}