§ 17-105. Annual audit of books and accounts.

The governing body of each municipality with an income of Twelve Thousand Dollars ($12,000.00) or more to its general fund during a fiscal year shall cause to be prepared, by an independent qualified accountant, who does not have to be a certified public accountant, an annual audit of the funds, assets, books and records of the clerk and treasurer of the municipality.  The audit shall be completed and filed at the close of each fiscal year.  Certified copies shall be filed with the county clerk and the State Auditor and Inspector within nine (9) months after the close of the fiscal year in accordance with the provisions of Sections 24102 and 24103 of Title 68 of the Oklahoma Statutes.  The expense of the audit shall be paid from the general fund of the municipality.