Oklahoma § 74-122 - Duty of auditor or auditing company - Examination of

Full text of Oklahoma Oklahoma Statutes § 74-122 — Duty of auditor or auditing company - Examination of, with citation guidance and answers to common questions.

§ 74-122. Duty of auditor or auditing company - Examination of

books, records and files - Scope of audit.

The auditor or auditing company so employed or contracted with

is hereby authorized and directed to audit, and it shall be his or

its duty to audit, the books, records, and files and transactions of

the departments mentioned in Section 1 of this act, and to make a

written report thereof to the Governor immediately after the

completion of each said audits. In making said audit, said auditor,

or auditing company, shall have authority to examine all the books,

records and files of said departments, and to trace to any source

where any shortage or maladministration seems probable. The audits

authorized by this act shall cover such periods and relate to such

matters and be of the scope and extent deemed necessary by the

Governor.

Laws 1931, p. 20, § 2.

§74-123f. Convict-made goods - Sale or distribution prohibited Exceptions.

No products, wares, or merchandise produced, manufactured, or

mined, wholly or in part, by convicts or prisoners of this state,

who are employed in the state prison industries program, may be

offered for sale, sold, exchanged, or distributed in this state,

whether contained in the original package or otherwise. This

section shall not prohibit the sale or distribution of such

products, wares, or merchandise by or for the state to departments,

institutions, or agencies administered and supported by the state or

its political subdivisions, and any other wholly or partially taxsupported institutions, or nonprofit charitable agencies for

distribution to the needy. This section shall not prohibit the sale

or distribution of such products, wares, or merchandise produced by

Oklahoma Correctional Industries or products produced by the AgriServices Division of the Department of Corrections by or for sale to

employees or retirees of the State of Oklahoma, or to employees or

retirees of any political subdivision of the state. This section

shall not prohibit the sale or distribution of housing components

produced by Oklahoma Correctional Industries by or for sale to any

community action agency or council of governments within this state.

This section shall not prohibit the sale of brick and building tile

or furniture manufactured by said state institutions to churches

which are located in the State of Oklahoma. All purchase orders

made pursuant to the provisions of this section for such brick or

building tile or furniture shall contain an affidavit stating that

the brick or building tile shall not be used for purposes other than

Oklahoma Statutes - Title 74. State Government

for the building of churches, or that the furniture shall not be

used for any purpose other than church purposes. If said state

departments, institutions, agencies, or nonprofit charitable

agencies do not buy or contract to buy in advance of the season for

which said wares or goods are made, and make a satisfactory

guarantee to the Office of Management and Enterprise Services for

fulfillment of their contract to purchase all the output, the state

may then sell in open market any such goods or wares not generally

manufactured in this state. The provisions of this section shall

not apply to the sale or distribution of surplus perishable,

agricultural products nor to individual articles made by hand by

prisoners during their leisure time. This section shall not be

construed as preventing the Office of Management and Enterprise

Services or other state agency or agencies from manufacturing and

selling such goods, wares, or merchandise as are not generally

manufactured in this state.

Added by Laws 1937, p. 115, § 7, emerg. eff. May 22, 1937. Amended

by Laws 1939, p. 115, § 2, emerg. eff. April 25, 1939; Laws 1953, p.

407, § 1, emerg. eff. June 8, 1953; Laws 1955, p. 459, § 1, emerg.

eff. June 7, 1955; Laws 1977, c. 258, § 1, eff. Oct. 1, 1977; Laws

1983, c. 304, § 136, eff. July 1, 1983; Laws 2003, c. 92, § 2, eff.

Nov. 1, 2003; Laws 2004, c. 398, § 2; Laws 2006, c. 267, § 2, eff.

Nov. 1, 2006; Laws 2012, c. 304, § 813.

Source: official Oklahoma text · Last verified 2026-08-27

Frequently Asked Questions About Oklahoma § 74-122

What does Oklahoma Statutes § 74-122 cover?

Section 74-122 ("Duty of auditor or auditing company - Examination of") 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 § 74-122?

A common citation format is "Oklahoma Statutes § 74-122" (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 § 74-122 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.