Statutes, codes, and regulations
Oklahoma Administrative Code
Title 405 - Oklahoma Department of LibrariesChapter 10 - Public Library Systems
Subchapter 5 - Library System Reporting and Development
Section 405:10-5-2 - Annual audit and inventory

Okla. Admin. Code § 405:10-5-2

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Current through Vol. 42, No. 3, October 15, 2024
Section 405:10-5-2 - Annual audit and inventory

An annual audit for each public library system prepared by an independent certified public accountant following accepted auditing standards shall be filed with the Board of the Oklahoma Department of Libraries within ninety (90) days following the close of the fiscal year. The system shall maintain an inventory record of equipment costing more than $1,000 per unit.

Okla. Admin. Code § 405:10-5-2

Amended by Oklahoma Register, Volume 37, Issue 24, September 1, 2020, eff. 9/11/2020