§ 64-1036. Accounts and records of Land Office – Audits – Filing copies of audits.  


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  • The accounts and records of the Land Office shall annually have an audit conducted in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in the "Government Auditing Standards", issued by the Comptroller General of the United States, by an independent Oklahoma certified public accountant.  The Secretary of the Land Office is authorized to contract for the audits required pursuant to this section.  Copies of the audits shall be filed with the Governor, the Commissioners of the Land Office, the State Senate, the House of Representatives, the State Auditor and Inspector, and the Director of the Office of Management and Enterprise Services in accordance with the requirements set forth for financial statement audits in Section 212A of Title 74 of the Oklahoma Statutes.

Added by Laws 1933, c. 91, p. 168, § 12.  Amended by Laws 1937, p. 133, § 1, emerg. eff. May 14, 1937; Laws 1996, c. 290, § 11, eff. July 1, 1996; Laws 2010, c. 41, § 27, emerg. eff. April 2, 2010.  Renumbered from § 156 of this title by Laws 2010, c. 41, § 88, emerg. eff. April 2, 2010.  Amended by Laws 2012, c. 304, § 526.