Oklahoma § 21-590 - Maintenance of financial and business records - Retention

§ 21-590. Maintenance of financial and business records - Retention

and disposal procedure - Violations.

A. Every state governmental entity shall, for a period of two

(2) years, maintain accurate and complete records, as defined in

Section 203 of Title 67 of the Oklahoma Statutes, reflecting all

financial and business transactions, which records shall include

support documentation for each transaction. No such records shall

be disposed of for three (3) years thereafter, except upon a

unanimous vote of the members of the Archives and Records Commission

pursuant to Section 306 of Title 67 of the Oklahoma Statutes, or

upon a majority vote of the members of the Commission for records

more than five (5) years old. The disposition of such records shall

be in accordance with the provisions of Sections 305 through 317 of

Title 67 of the Oklahoma Statutes, provided all state or federal

audits have been completed, unless such audits request such records

to be maintained for some given period of time.

B. Any person who willfully violates the provisions of this

section shall, upon conviction, be guilty of a Class D3 felony

offense punishable by imprisonment as provided for in subsections B

through F of Section 20P of this title, or by a fine of not more

than Five Thousand Dollars ($5,000.00), or by both such fine and

imprisonment. Any person convicted of any such violation who holds

any elective or appointive public office shall also be subject to

immediate removal from office.

Added by Laws 1980, c. 194, § 1, eff. Oct. 1, 1980. Amended by Laws

1985, c. 27, § 1, eff. Nov. 1, 1985; Laws 1997, c. 133, § 216, eff.

July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 124, eff. July 1,

1999; Laws 2025, c. 486, § 668, eff. Jan. 1, 2026.

NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective

date of Laws 1997, c. 133, § 216 from July 1, 1998, to July 1, 1999.