{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-794","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-794","heading":"Audit of financial books and records","body":"The financial books and records of each county-owned hospital\n\noperating under authority of existing law must be audited for the\n\npreceding fiscal year, within ninety (90) days of the close of each\n\nyear, by an independent accountant who is vested with the authority\n\nto practice the profession of accounting and auditing as a public\n\naccountant in conformity with the laws of the State of Oklahoma.\n\nThe public accountant performing such a hospital audit must\n\ninvestigate and report upon the manner in which the county hospital\n\nis complying with the statutes pertaining to the financial operation\n\nof said hospital and upon the manner in which the county hospital is\n\nconforming to the books, forms, and accounting methods adopted and\n\napproved by the American Hospital Association and the Oklahoma\n\nHospital Association. Four (4) copies of the audit report for each\n\nfiscal year must be filed within one hundred twenty (120) days after\n\nthe end of the fiscal year, one with the board of county\n\ncommissioners, one in the office of the county clerk, one with the\n\ndistrict attorney, and one with the State Auditor and Inspector, and\n\npublication of the existence and location of these audit reports\n\nshall be made by publication in a newspaper for two (2) issues in\n\ngeneral circulation in the county. The cost of such audits shall be\n\ndetermined by the board of control of such county-owned hospitals by\n\nreference to generally accepted practices in the field of certified\n\npublic accounting, and the payment for such audits shall be made by\n\nthe allowance of claims by the board of control. In addition to, or\n\nin lieu of, the above provided annual audit, it shall be possible\n\nupon request of the county commissioners of any county, or upon\n\nrequest of the Governor, signed by five percent (5%) of the legal\n\nvoters of any county, or by order of the Governor, to cause the\n\nState Auditor and Inspector to audit, for the preceding fiscal year,\n\nthe books and records of the county-owned hospital operating under\n\nauthority of existing law, and the cost of such audit shall be a\n\nproper charge against funds otherwise provided for by law.","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":"508c1816eb1027a4bae2006270f7039ef28a3c366c31323c8810ce22499ce440","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-793","next":"us-ok/okla.-stat.-tit.-19-19-795"},"notice":"GroundRules: Original legal text. Not legal advice."}