{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-2240","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-2240","heading":"Cost and revenue reporting system - Department audit -","body":"Prohibited acts and penalties.\n\nA. The Oklahoma Tourism and Recreation Department shall\n\nestablish a cost and revenue reporting system for all budget\n\nactivities and subactivities of the Department.\n\nB. 1. The State Auditor and Inspector or a designated agent of\n\nthe State Auditor and Inspector shall perform an independent audit\n\nof the Department annually. The audit shall be conducted in\n\naccordance with the Generally Accepted Government Auditing Standards\n\nas issued by the Comptroller General of the United States. The cost\n\nof the audit shall be borne by the Department.\n\n2. Matters to be considered in determining the types of\n\nactivities to be audited and the scope of the audit shall be based\n\non an analysis of:\n\na. the date and results of prior audits, reviews, and/or\n\nindependent studies,\n\nb. financial exposure,\n\nc. potential loss and risk,\n\nd. requests by the Commission and/or executive management\n\nof the Department,\n\ne. major changes in operations, programs, systems, and\n\ncontrols, and\n\nf. opportunities to achieve operating benefits.\n\nThe audit may be conducted in accordance with Section 213.2 of\n\nTitle 74 of the Oklahoma Statutes.\n\n3. The internal auditors of the Department shall conduct\n\ninternal audits of Department facilities and programs pursuant to\n\nthe provisions of Section 228 of Title 74 of the Oklahoma Statutes.\n\n4. The audits required by this section shall be completed on or\n\nbefore December 31 of each year and shall, upon distribution, become\n\npublic record.\n\nC. Any person who intentionally alters or destroys records\n\nneeded for the performance of an audit as provided for in this\n\nsection or intentionally causes or directs a subordinate to do such\n\nacts, shall be subject to immediate removal from office or\n\nemployment.\n\nD. The Commission shall provide notice to Department employees\n\naffected by this section of the prohibited acts and the penalties\n\npursuant to the provisions of this section.","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":"4fe374bfb486622f909ae3c36c6cd29ba2b16d845d80a8fd7ec95b8fe3e15568","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-2238","next":"us-ok/okla.-stat.-tit.-74-74-2241"},"notice":"GroundRules: Original legal text. Not legal advice."}