Oklahoma § 19-904.10 - Auditors' qualifications - Audit by State Auditor and

§ 19-904.10. Auditors' qualifications - Audit by State Auditor and

Inspector - Certification of authorities' creation - Expense of

audit.

A. The audits required by Section 9 of this act shall be

certified with the unqualified opinion of a certified public

accountant, a licensed public accountant or the State Auditor and

Inspector. 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 not more than one hundred

twenty (120) days following the close of each fiscal year of the

authority.

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 county jail trust authority.

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 county jail trust authority

organized pursuant to the provisions of this act shall certify to

the State Auditor and Inspector the date it was created.

D. Prior to the levying of any assessment by a county jail

trust authority, 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 the authority and a notice of

said filing with the Secretary of State shall be delivered to the

State Auditor and Inspector.

E. The necessary expense of audits required by Section 9 of

this act shall be paid from the funds of the county jail trust

authority.

Added by Laws 1994, c. 237, § 10, eff. Sept. 1, 1994.