{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-452.12","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-452.12","heading":"Definitions","body":"For purposes of the Legislative Review of State Audits Act:\n\n1. \"Agency\" includes, but is not limited to, any\n\nconstitutionally or statutorily created board, bureau, commission,\n\noffice, institution, authority, university, college, and any other\n\nperson or administrative division of state government expending or\n\nencumbering state funds, handling money on behalf of the state, or\n\nholding any trust funds on behalf of the state from any source\n\nderived. The term \"agency\" shall not include the Governor, the\n\nLegislature or any branch, committee or officer thereof, the courts\n\nor any political subdivision of the state;\n\n2. \"Audit\" includes all types of audits as defined by\n\nGovernment Auditing Standards issued by the United States\n\nComptroller General and includes, but is not limited to, an\n\nexamination, an investigation or a review required by or performed\n\nas a result of state or federal law or program or rules thereof or\n\nany examination, investigation or review in which any agency, state\n\nor federal funds or both state and federal funds are expended for\n\nany agency matter relating to:\n\na. compliance by an agency with all applicable state and\n\nfederal laws and rules,\n\nb. internal controls,\n\nc. the efficiency and the economy of agency financial\n\noperations. Economy and efficiency audits include\n\ndetermining:\n\n(1) whether the agency is acquiring, protecting and\n\nusing its resources economically and efficiently,\n\n(2) the causes of inefficiencies or uneconomical\n\npractices, and\n\n(3) whether the agency has complied with laws and\n\nrules concerning economy and efficiency, or\n\nd. the effectiveness of an agency in achieving desired\n\nprogram results. Program audits include determining:\n\n(1) the extent to which the desired results or\n\nbenefits established by the Legislature or other\n\nbody are being achieved,\n\n(2) the effectiveness of organizations, programs,\n\nactivities or functions, and\n\n(3) whether the agency has complied with significant\n\nlaws and rules applicable to the program.\n\nThe term \"audit\" shall not include position audits or payroll\n\naudits performed by the Office of Management and Enterprise\n\nServices, inmate sentence audits conducted by the Oklahoma\n\nDepartment of Corrections or confidential requests made by any\n\nmember of the Legislature or the Governor's office;\n\n3. \"Auditor\" means any person, corporation, partnership,\n\nfederal agency or state agency, or other legal public or private\n\nentity performing any service meeting the definition of \"practice of\n\npublic accounting\" in the Oklahoma Accountancy Act on an agency;\n\n4. \"Audit report\" means the final report in a written document\n\nwhich contains the comments and recommendations of the auditor. The\n\naudit report shall also include, if any, comments of the agency on\n\nwhich the audit was performed; and\n\n5. \"Records\" includes, but is not limited to, books, papers,\n\nmaps, photographs, cards, tapes, recordings, or other documentary\n\nmaterials, regardless of physical form or characteristics, prepared,\n\nowned, used, or in the possession of or retained by the auditor, or\n\nthe agency, or both the auditor and agency.","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":"a02d3c48b4c36394b8a80d6835a4231556fd700a0820fcb163af1ec68a4f28f6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-452.11","next":"us-ok/okla.-stat.-tit.-74-74-452.13"},"notice":"GroundRules: Original legal text. Not legal advice."}