Oklahoma § 19-901.27 - Audits - Order - Petition - Cost
Full text of Oklahoma Oklahoma Statutes § 19-901.27 — Audits - Order - Petition - Cost, with citation guidance and answers to common questions.
§ 19-901.27. Audits - Order - Petition - Cost
A. The board of directors of each fire protection district with
revenues of Two Hundred Fifty Thousand Dollars ($250,000.00) or more
to its general fund during a fiscal year shall cause an audit to be
made of, including but not limited to, the funds, accounts and
fiscal affairs of such district. The audit shall be ordered within
thirty (30) days of the close of each fiscal year of the district
which shall commence July 1 and end on June 30. The board of
directors may choose to have a fiscal year which shall commence on
January 1 and end on December 31.
B. Provided, any fire protection district may have its books
audited and examined by the State Auditor and Inspector, upon
petition signed by a number of registered voters, each registered at
an address within the geographical boundaries of the fire protection
district, equal to twenty-five percent (25%) of the number of
persons voting for the office or question receiving the highest
number of votes in the last annual election of the district
according to certification from the county election board of the
county wherein supervision of the district is located. The petition
must be submitted to the office of the State Auditor and Inspector
prior to the audit and examination. The cost of the audit or
examination, which shall be borne by the district, shall be
ascertained prior to the petitioning for the audit and shall be
stated in the petition prior to the collection of any signatures.
Added by Laws 1986, c. 70, § 1, eff. Nov. 1, 1986. Amended by Laws
1987, c. 202, § 22, eff. June 1, 1987; Laws 1990, c. 76, § 1,
operative July 1, 1990; Laws 1992, c. 397, § 8, eff. July 1, 1992;
Laws 2008, c. 88, § 1, eff. Nov. 1, 2008; Laws 2019, c. 206, § 5,
eff. Nov. 1, 2019.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 19-901.27
What does Oklahoma Statutes § 19-901.27 cover?
Section 19-901.27 ("Audits - Order - Petition - Cost") 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 § 19-901.27?
A common citation format is "Oklahoma Statutes § 19-901.27" (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 § 19-901.27 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.