OK HB1605

Amends 18 O.S. 2011, Section 593 to require charitable fire corporations receiving county sales tax funds to conduct annual audits prepared by a certified or licensed public accountant.

Audit must be ordered within 30 days of fiscal year close (July 1 to June 30) and comply with State Auditor and Inspector standards.

One copy of annual audit must be filed with State Auditor and Inspector and one copy with appropriate county clerk within 120 days of fiscal year close.

Amends 19 O.S. 2011, Section 351 to impose identical annual audit requirements on county fire departments organized by county commissioners.

State Auditor and Inspector may conduct or hire an accountant to perform required audits at the fire department's expense if copies are not filed timely or for other expedient reasons; effective July 1, 2015.