Oklahoma Code § 62-34.10

Title 62. Public Finance: Annual comprehensive financial report — Accounting
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procedures and guidelines.
The Director of the Office of Management and Enterprise Services
shall cause to be prepared an annual comprehensive financial report,
in accordance with generally accepted accounting principles for
governments, and shall further have the general purpose financial
statements included in the annual comprehensive financial report
audited in accordance with generally accepted auditing standards.
The Director is hereby authorized to establish procedures and
guidelines which are consistent with those issued by the Government
Accounting Standards Board, and which shall be followed by state
agencies, colleges and universities and other entities who are
included in the report, for purposes of establishing consistent

application of accounting principles and to ensure the timeliness of
the report.

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