OK HB2250

Each Oklahoma county shall undergo a biennial audit by the State Auditor and Inspector covering all county officers' books, records, and accounts, including tax roll audits, claim audits, and justice of the peace audits.

Audits shall be either financial audits (conducted per generally accepted auditing standards) or performance audits (including internal controls and compliance assessment), with the type determined by the State Auditor and Inspector.

County financial statements must be presented on a fund-basis format including the general fund and all funds representing 10% or greater of total county revenue, with notes, budget comparisons, and combining schedules.

The State Auditor and Inspector shall submit all raw data sets collected from audits to the data.ok.gov web portal, with redaction of any data exempted from disclosure under the Oklahoma Open Records Act.

The act becomes effective November 1, 2017.