Oklahoma Code § 74-452.13

Title 74. State Government: Review of audit by legislative committees
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A.  Upon the completion of the audit report, the agency shall
deliver two copies of the audit report to the Speaker of the House
of Representatives and two copies of the audit report to the
President Pro Tempore of the Senate.
B.  1.  Upon receipt of any audit report, the Speaker of the
House of Representatives shall submit one copy of the audit report
to the Chairman of the House Appropriations and Budget Committee, or
successor committee.  The President Pro Tempore of the Senate shall
submit one copy of the audit report to the Chairman of the Senate
Appropriations Committee, or successor committee.  The Speaker of
the House of Representatives and the President Pro Tempore of the
Senate shall each send a copy of the audit report to the appropriate
standing committee of the respective body having oversight of the
agency submitting the audit report.
2.  Each committee shall review the audit report.
C.  1.  The members of the legislative committee or any other
member of the Legislature reviewing the audit report shall have
access to all documents and working papers and any agency documents
and records relating to the audit unless specifically precluded by
state or federal law.
2.  Any contract or agreement with an auditor to perform an
audit authorized or required by state or federal law or rule shall
contain a provision informing the auditor that all documents,
working papers and records relating to the audit shall be made
available for inspection, upon request, to the legislative committee
or to any other member of the Legislature reviewing the final audit
report unless specifically precluded by state or federal law.
D.  In reviewing any audit report, or in the performance of
reviewing any supporting documents and working papers relating to
the audit, members of the Legislature shall be subject to the
statutory provisions or other laws or rules regarding the
confidentiality of records of the agency under review.

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