{"data":{"id":"us-ok/okla.-stat.-tit.-62-62-89.11","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 62, § 62-89.11","heading":"Recording and auditing of transactions","body":"A. The State Treasurer shall develop and implement a system of\n\nprocedures to record and audit all transactions, including\n\nelectronic investment bidding transactions with outside financial\n\nconcerns. Said system of procedures shall be promulgated pursuant\n\nto the Administrative Procedures Act and must be approved by the\n\nCash Management and Investment Oversight Commission not later than\n\nOctober 1, 1994.\n\nB. The Executive Review Committee must approve any proposed\n\ndestruction or changes of any transaction records, including\n\nelectronic investment bidding transactions. Any approved\n\ndestructions or changes of such transactions shall be detailed in\n\nwriting by the Executive Review Committee. The provisions of this\n\nsubsection shall not apply to corrections of scrivener error in\n\ntransaction records; however, for purposes of this section,\n\n“scrivener error” shall not be defined to include any deliberate\n\nchange in a transaction record made:\n\n1. For the purpose of causing a record to reflect a transaction\n\nhaving occurred which did not in fact occur;\n\n2. For the purpose of causing a record to reflect that a\n\ntransaction did not occur when in fact it did occur; or\n\n3. Resulting in inaccuracy in a record which is material to\n\ndetermining whether an act or omission occurred if such act or\n\nomission constitutes a violation of any law, rule or requirement.\n\nC. The State Auditor and Inspector, the Attorney General and\n\nother authorized law enforcement officers are authorized to inspect\n\nany transaction records or documents, including electronic\n\ninvestment bidding transactions created pursuant to this section.\n\nD. The willful interference with the inspections authorized by\n\nsubsection C of this section or the deliberate falsification or\n\ndestruction of transaction records, other than as permitted by\n\nsubsection B of this section, by the State Treasurer, any employee\n\nof the State Treasurer, or any other person or firm shall, upon\n\nconviction, be a Class D3 felony offense and shall be punishable by\n\nimprisonment as provided for in subsections B through F of Section\n\n20P of Title 21 of the Oklahoma Statutes, by a fine of Ten Thousand\n\nDollars ($10,000.00), or by both such imprisonment and fine, and\n\nshall also constitute grounds for termination of such employee. A\n\nviolation of the requirements of subsection C of this section, shall\n\nbe grounds for disciplinary action, including termination from\n\nemployment.","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":"596532357a04cef0efb95eb76c89f3e9ba25284388bcf05e4dada830f0318646","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-62-62-887","next":"us-ok/okla.-stat.-tit.-62-62-89.1a"},"notice":"GroundRules: Original legal text. Not legal advice."}