{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-22-103","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-22-103","heading":"Annual audits - Final exit interview","body":"A. The board of education of each school district in this state\n\nshall provide for and cause to be made an annual audit of such\n\nschool district for each fiscal year. Said audit shall be a\n\nfinancial audit and a compliance audit of all funds of the school\n\ndistrict, including the records of all student activity funds\n\ndesignated in Section 5-129 of this title. Such audit or audits\n\nshall be made at the end of the fiscal year; provided, however, the\n\nlocal board of education may require that audits be made at more\n\nfrequent intervals.\n\nB. Findings of material weaknesses, qualifications of the\n\nauditor's report and of defalcations, or a report of lack of such\n\nfindings, shall be communicated in writing to the board. Upon\n\ncompletion of an audit, the auditor shall conduct the final exit\n\ninterview at a meeting of the board. No part of the final exit\n\ninterview shall be conducted with any employee of the board except\n\nin open meeting of the board; provided, portions of the final exit\n\ninterview related to matters which the board is authorized by law to\n\nconsider in executive session may be so considered.","path":["OK Code","Title 70"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os70.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"6da8842ca4c59f8f72a17f1fc2b32f6be93c08975ab23ae743e1f9339a0db42d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-22-102","next":"us-ok/okla.-stat.-tit.-70-70-22-104"},"notice":"GroundRules: Original legal text. Not legal advice."}