Oklahoma Code § 19-1705

Title 19. Counties And County Officers: Advice on procedural and technical matters
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The State Auditor and Inspector, or his designee, shall advise
districts on procedural and technical matters relating to accounting
and budget procedures.  It shall be the duty of the employees of the
districts with notice of such advice to follow the instructions or
advice of the State Auditor and Inspector until relieved of such
duty by a court of competent jurisdiction or until the Supreme Court
shall hold otherwise.

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