Oklahoma Code § 82-866

Title 82. Waters And Water Rights: Domicile of district - Accounts and records - Contracts -
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Annual audit - Filing - Public inspection.
The domicile of the district shall be in the County of Mayes,
where the district shall maintain its principal office in charge of
its Chief Executive Officer, until otherwise designated by the
affirmative vote of four directors.  The district shall cause to be

kept complete and accurate accounts conforming to any generally
accepted accounting principles.  The accounts and all contracts,
documents and records of the district shall be kept at the principal
office.  The accounts and contracts shall be open to public
inspection at all reasonable times.  The Board shall cause to be
made and completed within ninety (90) days after the end of each
calendar year an audit of the books of account and financial records
of the district for such calendar year, such audit to be made by an
independent certified public accountant or firm of certified public
accountants.  Electronic copies of the audit report, certified to by
the accountant or accountants, shall be placed and kept on file with
the Governor, the State Treasurer, Oklahoma Department of Libraries
and the State Auditor and Inspector, and at the principal office,
and shall be open to public inspection at all reasonable times.  The
audit shall also be filed with the Director of the Office of
Management and Enterprise Services, in accordance with the
requirements set forth for financial statement audits in Section
212A of Title 74 of the Oklahoma Statutes.
Added by Laws 1935, p. 353, § 6.  Amended by Laws 1939, p. 561, § 2,
emerg. eff. April 8, 1939; Laws 1955, p. 475, § 2, emerg. eff. Feb.
14, 1955; Laws 1981, c. 204, § 13, emerg. eff. May 26, 1981; Laws
1996, c. 290, § 20, eff. July 1, 1996; Laws 2012, c. 304, § 1062;

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