Oklahoma Code § 70-3911

Title 70. Schools: Methods for keeping financial accounts
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Pursuant to the provisions of Section 213 of Title 74 of the
Oklahoma Statutes, the State Auditor and Inspector may prescribe and
enforce changes in methods for keeping of financial accounts by the
institutions of The Oklahoma State System of Higher Education or by
the Oklahoma State Regents for Higher Education.  Such methods as
the State Auditor and Inspector may require of institutions shall
not be in conflict with methods and procedures recommended by the
National Association of College and University Business Officers.

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