Oklahoma Code § 68-3008

Title 68. Revenue And Taxation: Attendance and opinion of district attorney - Further
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detail as to items - Restrictions - Assistance.
The county excise board may require the attendance of the
District Attorney at any of its sessions when passing upon the
validity or invalidity of items of appropriation; or it may request
his opinion in writing as to any such item.  Said board is hereby
empowered to require such further detail as to any item of any
estimate as it deems necessary and proper for such determination,
and it may place such restrictions thereon as will limit the use
thereof to purposes authorized by law; but such further detail and
such restrictions shall not enlarge upon the number of accounts in
the bookkeeping systems prescribed and kept as provided by law.
However, such further detail and any restrictions imposed thereon
shall be disclosed by statements attached to the original copy of
such budget filed with the county clerk, and to the duplicate copy
of such budget filed with the State Auditor and Inspector.  If such
excise board desires assistance for the purpose of inspecting and
correcting financial statements and accounts, and inspection of
levies, it may invoke those provisions of law providing such
assistance (74 O.S. 1961, Section 212), provided there shall have
been made an appropriation for county audit and an assignment to
such county for such purpose.
Laws 1965, c. 501, § 2; Laws 1979, c. 30, § 40, emerg. eff. April 6,
1979. Renumbered from § 2488 by Laws 1988, c. 162, § 163, eff. Jan.
1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.

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