Oklahoma Code § 74-7009.1

Title 74. State Government: Voluntary charitable agencies with budget of less than
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$50,000 - No audit required.
Notwithstanding the provisions of Section 7009 of Title 74 of
the Oklahoma Statutes, if the annual budget of a voluntary
charitable agency is less than Fifty Thousand Dollars ($50,000.00),
no annual audit shall be required.

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