§ 70-22-110. False statements in auditor's opinions - False information - Penalty.

A.  In any case where a firm has knowingly issued auditor’s opinions and related financial statements, required under the provisions of the Oklahoma Public School Audit Law, containing any false or misleading statements, the State Auditor and Inspector shall report such violation in writing to the board of education of such school district and to the Oklahoma Accountancy Board.  The State Auditor and Inspector shall revoke their rights to perform such audits in the future.

B.  Any member of the governing body of the district board of education or any member, officer, employee or agency of any department, board or commission of the school district who knowingly and willfully furnishes to the firm or to an employee of the firm any false or fraudulent information shall be deemed guilty of malfeasance, and upon conviction, the court shall enter judgment that such person so convicted shall be removed from office or employment of the school district.  It shall be the duty of the court rendering such judgment to cause immediate notice of such removal from office or employment to be given to the proper officer of the school district so that the vacancy thus caused may be filled.

Added by Laws 1971, c. 281, § 22-110, eff. July 2, 1971.  Amended by Laws 2005, c. 472, § 16, eff. July 1, 2005; Laws 2010, c. 477, § 5, eff. July 1, 2010.