Oklahoma Code § 11-29-115

Title 11. Cities And Towns: Publication of income or loss statement and balance
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sheet.
Every private entity, organization, corporation or company
providing fire protection services to a municipality shall, within
ninety (90) days after the end of its fiscal year, publish one
insertion in a legal newspaper that services that municipality.
Such insertion shall be a statement of income or loss and a balance
sheet that relates only to the fire protection services being
provided to the municipality.  The statement shall be prepared in
conformance with generally accepted accounting principles along with
an opinion of fair presentation by a certified public accountant.

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