{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-22-108","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-22-108","heading":"Auditor's opinion - Time to complete - Distribution of","body":"copies.\n\nA. Each audit of the financial statements of a school district\n\nrequired by the Oklahoma Public School Audit Law shall be completed\n\nand the auditor's opinion thereon shall be submitted by the firm to\n\nthe district board of education within nine (9) months after the\n\nclose of the fiscal year of the district board of education.\n\nB. One copy of the auditor's opinions and related financial\n\nstatements shall be maintained by the district board of education as\n\na public record for public inspection at all reasonable times at the\n\noffice of the district board of education. A copy or a hyperlink to\n\na copy of the most recent audit shall be posted on the front page of\n\nthe school district website for public inspection. All records\n\nshall be kept at least five (5) years.\n\nC. The district board of education shall forward a copy of the\n\nauditor's opinions and related financial statements to the State\n\nBoard of Education and the State Auditor and Inspector within thirty\n\n(30) days after receipt of the audit. The State Board of Education\n\nshall retain such copy in its office as a public record where it\n\nshall be available for public inspection at all reasonable times.\n\nD. The State Board of Education may make inquiries it deems\n\nnecessary to determine that each district board of education is\n\nproperly complying with the Oklahoma Public School Audit Law. If\n\nwithin eleven (11) months after the end of the fiscal year of the\n\nschool district a copy of the auditor's opinions and related\n\nfinancial statements has not been received by the State Board of\n\nEducation and by the State Auditor and Inspector, an inquiry shall\n\nbe made by the State Auditor and Inspector as to why such auditor's\n\nopinions and related financial statements have not been filed,\n\npursuant to the provisions of Section 212A of Title 74 of the\n\nOklahoma Statutes. Should the State Auditor and Inspector find that\n\nthe district board of education has failed to cause an annual audit\n\nof the financial statements and compliance requirements of the\n\nschool district to be commenced, the State Auditor and Inspector\n\nshall make a written demand on the board to complete and file such\n\nannual audit of the financial statements and compliance requirements\n\nof the school district within thirty (30) days of the date of such\n\ndemand.","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":"68e6356f99ac941eb7bd655e8deaf90e47928bb1992ffad578f81dda4adf89e2","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-22-106","next":"us-ok/okla.-stat.-tit.-70-70-22-109"},"notice":"GroundRules: Original legal text. Not legal advice."}