{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-212a","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-212A","heading":"Audits of government entities","body":"A. 1. Except as otherwise provided by law, all government\n\nentities, as defined by the Governmental Accounting Standards Board,\n\nshall have an audit conducted in accordance with auditing standards\n\ngenerally accepted in the United States of America and Government\n\nAuditing Standards. Copies of any audit, performance audit, agreed-\n\nupon-procedures report, or other attestation engagement report\n\nproduced by a person other than the State Auditor shall be filed\n\nwith the State Auditor and Inspector by that person. The expense of\n\nthe audit shall be paid by the government entity. For fiscal years\n\nending after December 31, 1995, all government entities receiving\n\npublic funds that are included in the reporting entity of the State\n\nof Oklahoma shall file a copy of the audit required by this\n\nparagraph with the Director of the Office of Management and\n\nEnterprise Services no later than four (4) months after the end of\n\nthe fiscal year of the government entity. For purposes of this\n\nparagraph, the reporting entity of the State of Oklahoma includes\n\nall government entities included in the State of Oklahoma\n\nComprehensive Annual Financial Report. The government entities\n\nincluded in the State of Oklahoma reporting entity shall be\n\ndetermined by the Director of the Office of Management and\n\nEnterprise Services using criteria set by the Governmental\n\nAccounting Standards Board.\n\n2. Any public accountant or certified public accountant filing\n\nan audit, performance audit, agreed-upon-procedures report or other\n\nattestation engagement report with the State Auditor and Inspector\n\npursuant to this section shall be required to pay a filing fee of\n\nOne Hundred Dollars ($100.00) for the purposes of processing such\n\nreports and ensuring compliance with the provisions of this section.\n\nSuch payments shall be deposited in the State Auditor and Inspector\n\nRevolving Fund, created pursuant to Section 227.9 of this title.\n\nB. All registrants, as defined in the Oklahoma Accountancy Act,\n\nbefore entering into audit contracts required under this section,\n\nshall satisfy the Oklahoma Accountancy Board and the State Auditor\n\nand Inspector that such registrant meets Government Auditing\n\nStandards and has a current permit to practice issued by the\n\nOklahoma Accountancy Board.\n\nThe State Auditor and Inspector shall receive annual reports\n\nfrom the Oklahoma Accountancy Board of all registrants meeting the\n\nrequirements of this subsection. The Oklahoma Accountancy Board\n\nshall provide changes and updates to the annual report to the State\n\nAuditor and Inspector upon request.\n\nC. Schedules of federal awards expended will be in a form\n\nconsistent with the guidance in the most recent audit guide for\n\nstate and local governments prepared by \"The American Institute of\n\nCertified Public Accountants\". State agencies or other pass-through\n\ngrantors of federal awards expended will not place reporting\n\nrequirements on a grantee or subrecipients in addition to the\n\nrequired federal compliance reports and schedules of federal awards\n\nexpended, without approval of the State Auditor and Inspector.\n\nD. All governmental entities shall report grant funds received,\n\nadministered or used by the entity and all grant funds under the\n\ndirect or indirect control of the governmental entity or any of its\n\nemployees in their employment capacity. A copy of the report shall\n\nbe filed with the State Auditor and Inspector and the Director of\n\nthe Office of Management and Enterprise Services within four (4)\n\nmonths after the end of the fiscal year of the governmental entity.\n\nThe State Auditor and Inspector may audit any funds reported. The\n\ncost of the audit shall be paid by the governmental entity unless\n\nthe grant provides for the cost of audits from grant funds.","path":["OK Code","Title 74"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os74.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"b459912ac4b17ea5e211efac0539a17f5ac2d5093bd0428da0a4e62c1d5039e9","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-2123","next":"us-ok/okla.-stat.-tit.-74-74-212b"},"notice":"GroundRules: Original legal text. Not legal advice."}