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§ 1405. Accounting records and financial statements--Establishment and maintenance

Oklahoma Statutes AnnotatedTitle 19. Counties and County Officers

Oklahoma Statutes Annotated
Title 19. Counties and County Officers
Chapter 32. County Budget Act
19 Okl.St.Ann. § 1405
§ 1405. Accounting records and financial statements--Establishment and maintenance
The accounting records of each county may be established and maintained and financial statements prepared therefrom in conformity with generally accepted accounting principles promulgated from time to time by authoritative bodies in the United States. For counties that so choose, the State Auditor and Inspector shall prescribe a uniform system of accounting that conforms to generally accepted accounting principles for counties which have elected to come under the provisions of the County Budget Act. When requested, the State Auditor and Inspector shall disseminate to each county, through accounting manuals or other means, current generally accepted accounting principles.

Credits

Laws 1981, c. 166, § 5, emerg. eff. May 13, 1981; Laws 2011, c. 18, § 3, eff. July 1, 2011.
19 Okl. St. Ann. § 1405, OK ST T. 19 § 1405
Current with emergency effective legislation through Chapter 106 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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