{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-214","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-214","heading":"Uniform systems of bookkeeping - Alternate accounting","body":"systems - Instructions to state and county officers - Detailed\n\nexaminations - Reports.\n\nThe State Auditor and Inspector shall prescribe a uniform system\n\nof bookkeeping for the use of all county officials to afford a\n\nsuitable check upon their mutual acts and ensure a thorough\n\ninspection, and to ensure the safety of the state and county funds.\n\nHe shall have full authority to prescribe a system of bookkeeping\n\nfor all county officers which shall be in accordance with generally\n\naccepted accounting principles, as applied to governmental units,\n\nexcept when in conflict with Oklahoma Statutes, and when necessary\n\ninstruct or cause to be instructed the state and county officers in\n\nthe proper mode of keeping the accounts. Provided however, when a\n\nconflict with Oklahoma Statutes arises concerning accounting systems\n\nfor those counties utilizing electronic data processing, the county\n\nmay request in writing that the State Auditor and Inspector approve\n\nan alternate accounting procedure. The State Auditor and Inspector\n\nshall have the authority to approve or disapprove such requests.\n\nAnnually, the State Auditor and Inspector shall provide a report of\n\nthose counties requesting alternate accounting systems to the\n\nSpeaker of the House of Representatives and the President Pro\n\nTempore of the Senate. The State Auditor and Inspector shall not\n\nchange any accounting systems or procedures during the last year of\n\nhis term of office that would have an impact on the ability of any\n\nindependent licensed public accountant to provide auditing services\n\nto such officers. He shall make a thorough examination of the\n\nbooks, accounts and vouchers of such officers, ascertaining in\n\ndetail the various items of receipts and expenditures. He shall\n\nreport to the Governor the refusal or neglect of any state or county\n\nofficer to obey his instruction. He shall make a report of the\n\nresult of his examination, which shall be filed in the Office of the\n\nState Auditor and Inspector, as well as any failure of duty by any\n\nfinancial officers, and the Governor may cause the result of such\n\nexamination to be published. Provided, that no county officer shall\n\nbe required to discard any books or supplies on hand.\n\nR.L. 1910, § 8121; Laws 1979, c. 30, § 140, emerg. eff. April 6,\n\n1979; Laws 1982, c. 249, § 17; Laws 1982, c. 315, § 6, emerg. eff.\n\nJune 1, 1982; Laws 1988, c. 60, § 1, eff. Nov. 1, 1988; Laws 1993,\n\nc. 317, § 1, emerg. eff. June 7, 1993.","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":"903587d70824925c33d081b064dd7e39db63b1f630c28e3843c0b56737a40607","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-213.2","next":"us-ok/okla.-stat.-tit.-74-74-215"},"notice":"GroundRules: Original legal text. Not legal advice."}