{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-901.28","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-901.28","heading":"Certification of audit - Standards - Filing -","body":"Certification of creation - Filing of creating document.\n\nA. The audits required by Section 901.27 of this title shall be\n\nprepared by a certified public accountant or a licensed public\n\naccountant. The required audit shall adhere to standards set by the\n\nState Auditor and Inspector. One copy of the annual audit shall be\n\nfiled with the State Auditor and Inspector, and one copy shall be\n\nfiled with the appropriate county clerk not more than one hundred\n\ntwenty (120) days following the close of each fiscal year of the\n\ndistrict.\n\nB. In the event that a copy of the audit as required by this\n\nsection is not filed with the State Auditor and Inspector within the\n\ntime herein provided or for any other reason deemed expedient by\n\nhim, the State Auditor and Inspector is authorized to either\n\ncommence an audit or employ a certified public accountant or\n\nlicensed public accountant to make the audit herein required at the\n\ncost and expense of the fire protection district.\n\nC. Within one hundred eighty (180) days after the effective\n\ndate of this act or within one hundred eighty (180) days after\n\ncreation, whichever is first, each fire protection district\n\norganized pursuant to the provisions of Section 901.1 et seq. of\n\nthis title shall certify to the State Auditor and Inspector the date\n\nit was created.\n\nD. Prior to the levying of any special assessment by a fire\n\nprotection district, there shall be filed with the Secretary of\n\nState an executed original or certified copy of a written instrument\n\nor election return declaring creation of such district and a notice\n\nof said filing with the Secretary of State shall be delivered to the\n\nState Auditor and Inspector.","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":"9789c888659b8f9b33b51d75be0a26cdd33ab478cdba2fa056bf0a480c6d4410","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-901.27","next":"us-ok/okla.-stat.-tit.-19-19-901.29"},"notice":"GroundRules: Original legal text. Not legal advice."}