Oklahoma Code § 19-177.7

Title 19. Counties And County Officers: Purveyors of services, goods, wares or merchandise to
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county - Verification of accounts - Privileged information -
Inspection of accounts.
To the extent available funds permit, but only after audit
analysis of the books, accounts, and records kept by county
officers, and in addition to the written exhibits the State Auditor
and Inspector may now require of county officers, managers and
employees under Section or paragraph 215 of Title 74, Oklahoma
Statutes 1951, the State Auditor and Inspector shall have the same
authority and under the same penalty provisions to require of any
purveyor of services, goods, wares, or merchandise to the county,
whether for money or property, a verification in writing under oath
in full detail of dates, items, descriptions, unit rates, and
amounts charged for and, if paid, how and when paid.  Purveyors of
goods, wares, and merchandise of any sort for which public money or
property is anticipated, demanded, or received, shall, at the time
and for five (5) years thereafter keep careful and complete account
thereof, which accounts shall be private and privileged to the
public generally but open to inspection as public records at any
time to the officer who required the same or to the Governing Board
who allowed payment of the same, or to the district attorney of such
county, to the State Auditor and Inspector, to the Attorney General,
or to a grand jury.

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