Okla. Admin. Code § 150:1-21-2
The following words and terms when used in this subchapter shall have the following meaning unless the context clearly indicates otherwise:
"Act" means the Single Audit Act of 1984, as amended by the "Single Audit Act Amendments of 1996", both codified at 31 U.S.C. Sections 7501 et seq.
"Contractor" means a grantee or subrecipient.
"Department" means the Oklahoma Department of Commerce established pursuant to 74 O.S. Section 5001, and any successor agencies thereto.
"Government Auditing Standards" means the publication titled "Government Auditing Standards" (commonly referred to as the "Yellowbook") issued by the Comptroller General of the United States, as may be revised from time to time.
"OMB" means the United States Office of Management and Budget.
"Professional service contractors" means those contractors that, because of special education, knowledge or skills, are contracted with by the Department to exercise such specialties in service on behalf of the Department.
"Program Audit" means an audit only on the Department's contracts.
"Single Entity Audit" means a single audit on the entire organization which includes all of the funds the organization receives and expends.
"Uniform Guidance for Federal Awards" means the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards found in Title 2 of the Code of Federal Regulations.
Okla. Admin. Code § 150:1-21-2