{"data":{"id":"us-ok/okla.-stat.-tit.-60-60-301.9","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 60, § 60-301.9","heading":"Annual audit","body":"Each year a charitable organization administering charitable\n\ntrusts shall have prepared a comprehensive annual audit conforming\n\nto generally accepted accounting principles which is certified by an\n\nindependent certified public accounting firm. A copy of this annual\n\naudit shall be delivered to the Oklahoma Banking Department within\n\nninety (90) days of receipt of the final audit report by the\n\ncharitable organization. The Oklahoma Banking Department shall\n\nserve only as a depository of the annual audits received by it but\n\nthe audit reports shall be made available for inspection by the\n\npublic. Nothing in this provision shall be construed either to\n\nauthorize the Oklahoma Banking Department to exercise regulatory\n\nauthority over charitable organizations exercising the powers and\n\nrights granted by this act or to create any duty on the Oklahoma\n\nBanking Department to enforce any provision of this act, including\n\nthe obligation of a charitable organization to submit an annual\n\naudit.","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":"dbaaace083f0c182ab4dbd91d61723d8c926c951dec0944e09ab990e6f976041","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-60-60-301.8","next":"us-ok/okla.-stat.-tit.-60-60-31"},"notice":"GroundRules: Original legal text. Not legal advice."}