Oklahoma § 82-866 - Domicile of district - Accounts and records - Contracts Annual audit - Filing - Public inspection

§ 82-866. Domicile of district - Accounts and records - Contracts Annual audit - Filing - Public inspection

The domicile of the district shall be in the County of Mayes,

where the district shall maintain its principal office in charge of

its Chief Executive Officer, until otherwise designated by the

affirmative vote of four directors. The district shall cause to be

Oklahoma Statutes - Title 82. Waters and Water Rights

kept complete and accurate accounts conforming to any generally

accepted accounting principles. The accounts and all contracts,

documents and records of the district shall be kept at the principal

office. The accounts and contracts shall be open to public

inspection at all reasonable times. The Board shall cause to be

made and completed within ninety (90) days after the end of each

calendar year an audit of the books of account and financial records

of the district for such calendar year, such audit to be made by an

independent certified public accountant or firm of certified public

accountants. Electronic copies of the audit report, certified to by

the accountant or accountants, shall be placed and kept on file with

the Governor, the State Treasurer, Oklahoma Department of Libraries

and the State Auditor and Inspector, and at the principal office,

and shall be open to public inspection at all reasonable times. The

audit shall also be filed with the Director of the Office of

Management and Enterprise Services, in accordance with the

requirements set forth for financial statement audits in Section

212A of Title 74 of the Oklahoma Statutes.

Added by Laws 1935, p. 353, § 6. Amended by Laws 1939, p. 561, § 2,

emerg. eff. April 8, 1939; Laws 1955, p. 475, § 2, emerg. eff. Feb.

14, 1955; Laws 1981, c. 204, § 13, emerg. eff. May 26, 1981; Laws

1996, c. 290, § 20, eff. July 1, 1996; Laws 2012, c. 304, § 1062;

Laws 2019, c. 507, § 8, eff. July 1, 2019; Laws 2021, c. 282, § 1,

eff. July 1, 2021.