Oklahoma Code § 74-452.14

Title 74. State Government: Agency response
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A.  Each agency body responsible, pursuant to law, for governing
and administering an agency shall review each audit report submitted
to the Legislature pursuant to Section 4 of this act and shall
submit a written agency response regarding the audit pursuant to
this section.

B.  The written agency response shall include:
1.  The name and address of the agency;
2.  Identification of the audit performed and the name of the
auditor;
3.  Any changes implemented or changes proposed to an agency
program, financial operation, management process or other agency
operation as a result of the audit;
4.  A plan of action for achieving any recommendation of the
auditor;
5.  A statement for each recommendation in the audit report
explaining the reasons for not implementing such recommendation
including, but not limited to, need for statutory changes to
implement additional costs or a showing that the recommended change
would not be a cost benefit to the agency or the state; and
6.  Any other information requested by the Speaker of the House
of Representatives or by the President Pro Tempore of the Senate or
by a standing committee reviewing the audit.
C.  The written response shall be submitted to the Speaker of
the House of Representatives and the President Pro Tempore of the
Senate within thirty (30) days after the audit report has been
submitted to the Legislature pursuant to Section 4 of this act.

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