{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-213","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-213","heading":"Examination of public institutions - Quality control","body":"reviews - Special audits.\n\nA. It shall be the duty of the State Auditor and Inspector, or\n\ndesignee, to examine and report upon the books and financial\n\naccounts of the public, educational, charitable, penal and\n\nreformatory institutions belonging to the state; to prescribe and\n\nenforce correct methods of keeping financial accounts of the state\n\ninstitutions and instruct the proper officers thereof in the\n\nperformance of their duties concerning the same; to examine the\n\nbooks and accounts of all public institutions under the control of\n\nthe state at least once each year. Any officer of such public,\n\neducational, charitable, penal and reformatory institutions who\n\nshall refuse or willfully neglect to comply with such direction of\n\nthe State Auditor and Inspector within a reasonable time shall be\n\nguilty of a misdemeanor.\n\nB. Each board of regents of institutions in The Oklahoma State\n\nSystem of Higher Education shall require a quality control review of\n\nthe internal audit function required pursuant to subsection D of\n\nSection 3909 of Title 70 of the Oklahoma Statutes for each\n\ninstitution under its governance at least once every three (3)\n\nyears. This review shall be in accordance with the “Quality\n\nAssurance Review Manual for Internal Auditing” developed by the\n\nInstitute of Internal Auditors or any successor organization\n\nthereto. A copy of the report on the quality control review shall\n\nbe filed with the State Auditor and Inspector.\n\nC. 1. The State Auditor and Inspector shall perform a special\n\naudit on elementary, independent, and technology center school\n\ndistricts upon receiving a written request to do so by any of the\n\nfollowing: the Governor, Attorney General, President Pro Tempore of\n\nthe Senate, Speaker of the House of Representatives, State Board of\n\nEducation, or the elementary, independent, or technology center\n\nschool district board of education.\n\n2. The State Auditor and Inspector shall perform a special\n\naudit on any institution of higher education within The Oklahoma\n\nState System of Higher Education whenever the State Auditor and\n\nInspector deems it appropriate or upon receiving a written request\n\nto do so by any of the following: the Governor, the Attorney\n\nGeneral, the President Pro Tempore of the Senate, the Speaker of the\n\nHouse of Representatives, the governing board of the institution of\n\nhigher education, or the president of the institution of higher\n\neducation.\n\n3. The special audit shall include, but not necessarily be\n\nlimited to, a compliance audit. Such audits shall be designed to\n\nreview items for management's compliance with statutes, rules,\n\npolicies and internal control procedures or other items applicable\n\nto each entity. The costs of any such audit shall be borne by the\n\naudited entity and may be defrayed, in whole or in part, by any\n\nfederal funds available for that purpose.\n\nD. In addition to any special audit conducted by the State\n\nAuditor and Inspector as provided for in subsection C of this\n\nsection, the State Auditor and Inspector shall, contingent upon the\n\navailability of funding, perform a special audit, without notice, on\n\nnot more than four common school districts each year. The special\n\naudit shall be in a form as determined by the State Auditor and\n\nInspector.\n\nE. The State Auditor and Inspector shall perform a special\n\naudit without notice on the office of any district attorney or on\n\nany division of the Department of Corrections upon receiving a\n\nwritten request to do so by any of the following: the Governor, the\n\nAttorney General, or joint request of the President Pro Tempore of\n\nthe Senate and the Speaker of the House of Representatives. The\n\nState Auditor and Inspector shall perform a special audit without\n\nnotice on any penal institution, corrections program, contract for\n\nservice or prison bed space provided to the Department of\n\nCorrections, or any program administered by a district attorney’s\nr, the\n\nAttorney General, or joint request of the President Pro Tempore of\n\nthe Senate and the Speaker of the House of Representatives. The\n\nState Auditor and Inspector shall perform a special audit without\n\nnotice on any penal institution, corrections program, contract for\n\nservice or prison bed space provided to the Department of\n\nCorrections, or any program administered by a district attorney’s\n\noffice or staff of such office whenever the State Auditor and\n\nInspector deems it appropriate or upon receiving a written request\n\nto do so by any of the following: the Governor, the Attorney\n\nGeneral, or joint request of the President Pro Tempore of the Senate\n\nand the Speaker of the House of Representatives. The special audit\n\nshall include, but not necessarily be limited to, a compliance\n\naudit. Such audits shall be designed to review items for compliance\n\nwith statutes, rules, policies and internal control procedures or\n\nother items applicable to each entity. The costs of any such audit\n\nshall be paid by the state agency and may be defrayed, in whole or\n\nin part, by any federal funds available for that purpose through any\n\naudited program.","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":"779b54b841aea2d88d6118f7a5320124ea0ef550c0f534597aac8672c85e16b8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-212b","next":"us-ok/okla.-stat.-tit.-74-74-213.2"},"notice":"GroundRules: Original legal text. Not legal advice."}