Oklahoma § 19-1405 - Accounting records and financial statements Establishment and maintenance
Full text of Oklahoma Oklahoma Statutes § 19-1405 — Accounting records and financial statements Establishment and maintenance, with citation guidance and answers to common questions.
§ 19-1405. Accounting records and financial statements Establishment and maintenance
The accounting records of each county may be established and
maintained and financial statements prepared therefrom in conformity
with generally accepted accounting principles promulgated from time
to time by authoritative bodies in the United States. For counties
that so choose, the State Auditor and Inspector shall prescribe a
uniform system of accounting that conforms to generally accepted
accounting principles for counties which have elected to come under
the provisions of the County Budget Act. When requested, the State
Auditor and Inspector shall disseminate to each county, through
accounting manuals or other means, current generally accepted
accounting principles.
Added by Laws 1981, c. 166, § 5, emerg. eff. May 13, 1981. Amended
by Laws 2011, c. 18, § 3, eff. July 1, 2011.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 19-1405
What does Oklahoma Statutes § 19-1405 cover?
Section 19-1405 ("Accounting records and financial statements Establishment and maintenance") 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 § 19-1405?
A common citation format is "Oklahoma Statutes § 19-1405" (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 § 19-1405 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.