{"data":{"id":"us-ok/okla.-stat.-tit.-60-60-180.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 60, § 60-180.2","heading":"Filing of copies of audit or agreed-upon-procedures","body":"report - Failure to file – Filing of copy of instrument or will\n\ncreating public trust.\n\n(a) The audits herein required shall include the opinion of a\n\ncertified public accountant or a licensed public accountant\n\nnotwithstanding any lesser requirement by any instrument under which\n\nthe trust may have covenanted for an audit to be made or furnished.\n\nOne copy of the annual audit or agreed-upon-procedures report shall\n\nbe filed with the State Auditor and Inspector, and, in the case of a\n\ntrust wherein the state is the beneficiary, one copy with the\n\nGovernor of the State of Oklahoma and one copy with each beneficiary\n\nof the trust, not later than six (6) months following the close of\n\neach fiscal year of the trust.\n\n(b) Within thirty (30) days after the effective date hereof,\n\neach trust mentioned in Section 180.1 of this title shall certify to\n\nthe State Auditor and Inspector the date of the close of its fiscal\n\nyear.\n\n(c) In the event that copy of such audit or agreed-upon-\n\nprocedures report as herein required shall not be filed with the\n\nState Auditor and Inspector within the time herein provided, the\n\nState Auditor and Inspector hereby is authorized to employ, at the\n\ncost and expense of the trust, a certified public accountant or\n\nlicensed public accountant to make the audit or perform the agreed-\n\nupon-procedures report herein required.\n\n(d) Prior to the delivery of and payment for any bonds, notes\n\nor other evidences of indebtedness by a public trust, there shall be\n\nfiled with the Secretary of State an executed original or certified\n\ncopy of the written instrument or will creating such public trust\n\nand a notice of said filing with the Secretary of State shall be\n\ndelivered to the State Auditor and Inspector and, in the case of a\n\ntrust wherein the state is the beneficiary, to the Attorney General.","path":["OK Code","Title 60"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os60.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"2134b5d4048bf0f58ddc87b2b09d2fc6e75c92ba0112864c7ba0a090539249a5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-60-60-180.1","next":"us-ok/okla.-stat.-tit.-60-60-180.3"},"notice":"GroundRules: Original legal text. Not legal advice."}