Oklahoma § 19-901.28 - Certification of audit - Standards - Filing Certification of creation - Filing of creating document
Full text of Oklahoma Oklahoma Statutes § 19-901.28 — Certification of audit - Standards - Filing Certification of creation - Filing of creating document, with citation guidance and answers to common questions.
§ 19-901.28. Certification of audit - Standards - Filing Certification of creation - Filing of creating document
A. The audits required by Section 901.27 of this title shall be
prepared by a certified public accountant or a licensed public
accountant. The required audit shall adhere to standards set by the
State Auditor and Inspector. One copy of the annual audit shall be
filed with the State Auditor and Inspector, and one copy shall be
filed with the appropriate county clerk not more than one hundred
Oklahoma Statutes - Title 19. Counties and County Officers
twenty (120) days following the close of each fiscal year of the
district.
B. In the event that a copy of the audit as required by this
section is not filed with the State Auditor and Inspector within the
time herein provided or for any other reason deemed expedient by
him, the State Auditor and Inspector is authorized to either
commence an audit or employ a certified public accountant or
licensed public accountant to make the audit herein required at the
cost and expense of the fire protection district.
C. Within one hundred eighty (180) days after the effective
date of this act or within one hundred eighty (180) days after
creation, whichever is first, each fire protection district
organized pursuant to the provisions of Section 901.1 et seq. of
this title shall certify to the State Auditor and Inspector the date
it was created.
D. Prior to the levying of any special assessment by a fire
protection district, there shall be filed with the Secretary of
State an executed original or certified copy of a written instrument
or election return declaring creation of such district and a notice
of said filing with the Secretary of State shall be delivered to the
State Auditor and Inspector.
Added by Laws 1986, c. 70, § 2, eff. Nov. 1, 1986. Amended by Laws
1987, c. 202, § 23, eff. June 1, 1987; Laws 1992, c. 397, § 9, eff.
July 1, 1992.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 19-901.28
What does Oklahoma Statutes § 19-901.28 cover?
Section 19-901.28 ("Certification of audit - Standards - Filing Certification of creation - Filing of creating document") 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 § 19-901.28?
A common citation format is "Oklahoma Statutes § 19-901.28" (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 § 19-901.28 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.