{"data":{"id":"us-ok/okla.-stat.-tit.-62-62-34.10","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 62, § 62-34.10","heading":"Annual comprehensive financial report — Accounting","body":"procedures and guidelines.\n\nThe Director of the Office of Management and Enterprise Services\n\nshall cause to be prepared an annual comprehensive financial report,\n\nin accordance with generally accepted accounting principles for\n\ngovernments, and shall further have the general purpose financial\n\nstatements included in the annual comprehensive financial report\n\naudited in accordance with generally accepted auditing standards.\n\nThe Director is hereby authorized to establish procedures and\n\nguidelines which are consistent with those issued by the Government\n\nAccounting Standards Board, and which shall be followed by state\n\nagencies, colleges and universities and other entities who are\n\nincluded in the report, for purposes of establishing consistent\n\napplication of accounting principles and to ensure the timeliness of\n\nthe report.","path":["OK Code","Title 62"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os62.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ba3aed94fd1ad5a49b0c688fd1f47d99af4d0e6aed3538a88e737af0ad455a58","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-62-62-34.1","next":"us-ok/okla.-stat.-tit.-62-62-34.100"},"notice":"GroundRules: Original legal text. Not legal advice."}