{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-22-109","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-22-109","heading":"Examination of the auditor's opinions - Deficiencies","body":"The State Auditor and Inspector shall examine all auditor’s\n\nopinions and related financial statements submitted to it and shall\n\ndetermine whether the auditor’s opinions and related financial\n\nstatements comply with the provisions of the Oklahoma Public School\n\nAudit Law. If the State Auditor and Inspector finds that they have\n\nnot been complied with, the State Auditor and Inspector shall notify\n\nthe district board of education and the firm that submitted the\n\nauditor’s opinions and related financial statements by submitting to\n\nthem a statement of deficiencies. If the deficiencies are not\n\ncorrected within ninety (90) days from the date of the statement of\n\ndeficiencies or within twelve (12) months after the end of the\n\nfiscal year of the school district, whichever is later, the State\n\nAuditor and Inspector shall make or cause an audit to be made in the\n\nmanner provided for in Section 22-108 of this title. Any school\n\ndistrict audited pursuant to this section shall pay for the cost of\n\nthe audit as provided by Section 212A of Title 74 of the Oklahoma\n\nStatutes.","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":"8693fd0918daf760fce81257c7031b8f984e6cdc50f1de3ad60d928d3452fb97","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-22-108","next":"us-ok/okla.-stat.-tit.-70-70-22-110"},"notice":"GroundRules: Original legal text. Not legal advice."}