Oklahoma Code § 19-901.35

Title 19. Counties And County Officers: Advice and services of State Auditor and Inspector
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The State Auditor and Inspector or his designee shall advise the
districts on procedural and technical matters relating to accounting
and budget procedures and shall prescribe all the forms of whatever
nature, including but not limited to, budget forms, supporting
schedules and other accounting books and records.  It shall be the
duty of the district 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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