Oklahoma Code § 19-178.4

Title 19. Counties And County Officers: Systems and forms - Audit and verification of accounts
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It shall be and is hereby made the duty of the State Auditor and
Inspector to prescribe all systems and forms to be used in property
accounting in keeping with the provisions of this act, whether for
record or reporting, and of indentification of such properties for
said purposes, and to enforce the use of the same in his own right
as such public officer.  It shall be his further duty to audit and
verify said accounts so kept in as full and ample manner as is now
required by law of county finance records.

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