{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-213.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-213.2","heading":"Performance Audit Division","body":"A. There is hereby created in the Office of the State Auditor\n\nand Inspector a Performance Audit Division, subject to the\n\ndiscretion of the State Auditor and Inspector. An Assistant State\n\nAuditor and Inspector may be appointed to direct the operations of\n\nthe Division, subject to the supervision and control of the State\n\nAuditor and Inspector at all times.\n\nB. The State Auditor and Inspector, deputies and agents of the\n\nPerformance Audit Division may examine all books and accounts of all\n\npublic officers, institutions and other governmental entities\n\nspecified in Sections 212 through 227.9 of this title to instruct\n\nthe proper officers thereof in the performance of their duties and\n\nto prescribe cost-effective methods of operating such governmental\n\nentities; provided, however, the State Auditor and Inspector shall\n\nperform the examinations authorized in this subsection upon\n\nreceiving a written request to do so by the Governor, the chief\n\nexecutive officer of a governmental entity or pursuant to a joint or\n\nconcurrent resolution of the Legislature. A copy of the examination\n\nshall be given to the examined entity. A copy of any examination\n\nconducted pursuant to this subsection shall be submitted to the\n\nGovernor, the Speaker of the House of Representatives, the President\n\nPro Tempore of the Senate, the appropriations and budget chairs of\n\nthe House of Representatives and the Senate, and the Minority Leader\n\nof the House of Representatives and of the Senate.\n\nC. The cost of the examinations authorized pursuant to\n\nsubsection B of this section shall be borne by the examined agency\n\nin an amount not to exceed the actual costs of the examination.\n\nPrior to the start of such an examination, the State Auditor and\n\nInspector shall prepare in writing and present to the affected state\n\nagency an estimate of the cost of the examination. If the estimate\n\nrequires revision, the State Auditor and Inspector shall notify the\n\nagency in a prompt manner. Except as otherwise provided, the State\n\nAuditor and Inspector shall recover its costs for the examination\n\npursuant to monthly progress billings presented by the State Auditor\n\nand Inspector to the Office of Management and Enterprise Services\n\ndetailing current monthly costs for each examination. In addition,\n\nthe State Auditor and Inspector shall provide a copy of the billing\n\nto the affected state agency. The Office of Management and\n\nEnterprise Services may deduct the amounts billed from the next\n\nsubsequent allotment for the corresponding state agency and transfer\n\nthe funds to the State Auditor and Inspector Revolving Fund.\n\nD. The salaries and traveling expenses of the Assistant State\n\nAuditor and Inspector, deputies and agents of the Performance Audit\n\nDivision and the costs of material, supplies and equipment for the\n\nDivision shall be paid from funds made available through\n\nappropriation by the Legislature.\n\nE. The State Auditor and Inspector shall submit an annual\n\nreport of the Performance Audit Division to the Governor, the\n\nPresident Pro Tempore of the Senate, the Speaker of the House of\n\nRepresentatives, appropriations and budget chairs of the House of\n\nRepresentatives and the Senate, and the Minority Leader of the\n\nSenate and of the House of Representatives.","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":"255b17de110199a70858663ccb06d0cdea688b2bbb88eadecf8e37bcec82cd38","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-213","next":"us-ok/okla.-stat.-tit.-74-74-214"},"notice":"GroundRules: Original legal text. Not legal advice."}