Okla. Stat. tit. 82 § 866
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 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.
Okla. Stat. tit. 82, § 866