{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-901.27","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-901.27","heading":"Audits - Order - Petition - Cost","body":"A. The board of directors of each fire protection district with\n\nrevenues of Two Hundred Fifty Thousand Dollars ($250,000.00) or more\n\nto its general fund during a fiscal year shall cause an audit to be\n\nmade of, including but not limited to, the funds, accounts and\n\nfiscal affairs of such district. The audit shall be ordered within\n\nthirty (30) days of the close of each fiscal year of the district\n\nwhich shall commence July 1 and end on June 30. The board of\n\ndirectors may choose to have a fiscal year which shall commence on\n\nJanuary 1 and end on December 31.\n\nB. Provided, any fire protection district may have its books\n\naudited and examined by the State Auditor and Inspector, upon\n\npetition signed by a number of registered voters, each registered at\n\nan address within the geographical boundaries of the fire protection\n\ndistrict, equal to twenty-five percent (25%) of the number of\n\npersons voting for the office or question receiving the highest\n\nnumber of votes in the last annual election of the district\n\naccording to certification from the county election board of the\n\ncounty wherein supervision of the district is located. The petition\n\nmust be submitted to the office of the State Auditor and Inspector\n\nprior to the audit and examination. The cost of the audit or\n\nexamination, which shall be borne by the district, shall be\n\nascertained prior to the petitioning for the audit and shall be\n\nstated in the petition prior to the collection of any signatures.","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":"922661eb4d568f047d7d7c8585ac46f3639d2c9f6e26d6e9d870c226674bef94","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-901.25a","next":"us-ok/okla.-stat.-tit.-19-19-901.28"},"notice":"GroundRules: Original legal text. Not legal advice."}