{"data":{"id":"us-ok/okla.-stat.-tit.-82-82-866","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 82, § 82-866","heading":"Domicile of district - Accounts and records - Contracts -","body":"Annual audit - Filing - Public inspection.\n\nThe domicile of the district shall be in the County of Mayes,\n\nwhere the district shall maintain its principal office in charge of\n\nits Chief Executive Officer, until otherwise designated by the\n\naffirmative vote of four directors. The district shall cause to be\n\nkept complete and accurate accounts conforming to any generally\n\naccepted accounting principles. The accounts and all contracts,\n\ndocuments and records of the district shall be kept at the principal\n\noffice. The accounts and contracts shall be open to public\n\ninspection at all reasonable times. The Board shall cause to be\n\nmade and completed within ninety (90) days after the end of each\n\ncalendar year an audit of the books of account and financial records\n\nof the district for such calendar year, such audit to be made by an\n\nindependent certified public accountant or firm of certified public\n\naccountants. Electronic copies of the audit report, certified to by\n\nthe accountant or accountants, shall be placed and kept on file with\n\nthe Governor, the State Treasurer, Oklahoma Department of Libraries\n\nand the State Auditor and Inspector, and at the principal office,\n\nand shall be open to public inspection at all reasonable times. The\n\naudit shall also be filed with the Director of the Office of\n\nManagement and Enterprise Services, in accordance with the\n\nrequirements set forth for financial statement audits in Section\n\n212A of Title 74 of the Oklahoma Statutes.","path":["OK Code","Title 82"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os82.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"511f193a749740dba582ee86a347318a65a77280e0aa5223e1adc86915b5f34d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-82-82-865","next":"us-ok/okla.-stat.-tit.-82-82-867"},"notice":"GroundRules: Original legal text. Not legal advice."}