Okla. Stat. tit. 27A, § 3-3-104 Bonds - Records - Audits

• Library: Oklahoma Statutes
• Edition: 2023
• Currency: Current through Laws 2023EX1, c. 52.
• Year: 2023
• Citation: Okla. Stat. tit. 27A, § 3-3-104

The directors shall provide for:

1. The execution of surety bonds for all employees and officers who shall be entrusted with funds or property;

2. The keeping of a full and accurate record of all proceedings and of all resolutions, regulations and orders issued or adopted; and

3. An annual audit or, at the Commission's discretion, a review or compilation in compliance with standards promulgated by the American Institute of Certified Public Accountants, provided that a complete audit shall be conducted at least every three (3) years of the receipts and disbursements which shall be filed with the commission and with the county clerk of each county within the conservation district.