Oklahoma § 62-34.10 - Annual comprehensive financial report — Accounting

Full text of Oklahoma Oklahoma Statutes § 62-34.10 — Annual comprehensive financial report — Accounting, with citation guidance and answers to common questions.

§ 62-34.10. Annual comprehensive financial report — Accounting

procedures and guidelines.

The Director of the Office of Management and Enterprise Services

shall cause to be prepared an annual comprehensive financial report,

in accordance with generally accepted accounting principles for

governments, and shall further have the general purpose financial

statements included in the annual comprehensive financial report

audited in accordance with generally accepted auditing standards.

The Director is hereby authorized to establish procedures and

guidelines which are consistent with those issued by the Government

Accounting Standards Board, and which shall be followed by state

agencies, colleges and universities and other entities who are

included in the report, for purposes of establishing consistent

Oklahoma Statutes - Title 62. Public Finance

application of accounting principles and to ensure the timeliness of

the report.

Added by Laws 1996, c. 290, § 22, eff. July 1, 1996. Amended by

Laws 2009, c. 441, § 11, eff. July 1, 2009. Renumbered from § 7.13

of this title by Laws 2009, c. 441, § 64, eff. July 1, 2009.

Amended by Laws 2012, c. 304, § 340; Laws 2024, c. 99, § 1, eff.

July 1, 2024.

Source: official Oklahoma text · Last verified 2026-08-27

Frequently Asked Questions About Oklahoma § 62-34.10

What does Oklahoma Statutes § 62-34.10 cover?

Section 62-34.10 ("Annual comprehensive financial report — Accounting") 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 § 62-34.10?

A common citation format is "Oklahoma Statutes § 62-34.10" (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 § 62-34.10 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.