Oklahoma § 19-177.5 - Annual defined - Audit of current acounts
Full text of Oklahoma Oklahoma Statutes § 19-177.5 — Annual defined - Audit of current acounts, with citation guidance and answers to common questions.
§ 19-177.5. Annual defined - Audit of current acounts
The term "annual" as applied to the mandatory function of audit
as provided by this act is hereby defined as for the fiscal period
terminating as of June 30th of the fiscal year immediately preceding
the fiscal year in which the one-tenth mill levy proceeds is
Oklahoma Statutes - Title 19. Counties and County Officers
appropriated; but if, during the fiscal year current there arises
occasion sufficiently necessary to examine the current accounts of a
county office or department to which another person succeeds for any
reason and there be request or emergency to determine the condition
of accounts newly coming into his custody, it shall be lawful for
the State Auditor and Inspector, to make audit and report thereof,
provided regular audit of the preceding fiscal year or years be not
neglected to do so. Likewise, on demand by any inquisatorial body
or officer such as the district attorney or Attorney General, audit
and report of accounts current may be made.
Added by Laws 1953, p. 283, § 5. Amended by Laws 1979, c. 30, § 75,
emerg. eff. April 6, 1979.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 19-177.5
What does Oklahoma Statutes § 19-177.5 cover?
Section 19-177.5 ("Annual defined - Audit of current acounts") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 19-177.5?
A common citation format is "Oklahoma Statutes § 19-177.5" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 19-177.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.