Okla. Admin. Code § 35:40-3-94

Current through Vol. 42, No. 8, January 2, 2025

Section 35:40-3-94 - Auditing

(a) Records for audit purposes must conform to the General Record Disposition Schedule of the Oklahoma Archives and Records.

(b) An annual audit shall be required. The Department shall have the authority to conduct an audit on accounts of less than $50,000. An annual private audit, by a Certified Public Accountant at the organization's expense, shall be required on accounts exceeding $50,000 and submitted to the Commissioner with the organization's annual report.

Okla. Admin. Code § 35:40-3-94

Added at 17 Ok Reg 299, eff 11-2-99 (emergency); Added at 17 Ok Reg 2871, eff 7-13-00