162 P. 797 (1917) (A PUBLIC OFFICER IS ONE WHOSE DUTIES ARE FIXED BY LAW AND WHO IN THE DISCHARGE OF THE SAME KNOWS NO GUIDE BUT ESTABLISHED LAWS,"), THIS ATTORNEY GENERAL OPINION CONCLUDED THAT A MEMBER OF THE BOARD OF DIRECTORS OF A COUNTY FREE FAIR ASSOCIATION WAS A "PUBLIC OFFICER."
HAVING CONCLUDED THAT A BOARD MEMBER IS A "PUBLIC OFFICER" IT IS CLEAR THAT IF A BOARD SEAT IS VACATED PRIOR TO THE EXPIRATION OF ITS TERM OF OFFICE, THE COUNTY COMMISSIONERS HAVE THE AUTHORITY TO APPOINT A PERSON TO FILL OUT THE TERM OF THAT VACANCY, PROVIDED THAT AT THE END OF THE TERM AN ELECTION MUST BE HELD TO FILL THAT VACANCY (51 O.S. 15 (1991)).
YOUR SECOND QUESTION ASKS WHETHER FUNDS USED BY A COUNTY FREE FAIR ASSOCIATION MUST BE AUDITED BY THE STATE AUDITOR AND INSPECTOR. TO ANSWER THIS QUESTION, REFERENCE MUST BE MADE TO TWO STATUTES. 74 O.S. 212 (1991), READS IN PERTINENT PART:
"THE STATE AUDITOR AND INSPECTOR SHALL EXAMINE WITHOUT NOTICE, ALL BOOKS AND ACCOUNTS OF THE STATE TREASURER, AND THE BOOKS AND ACCOUNTS OF EACH COUNTY TREASURER OF THE STATE, TWICE EACH YEAR."
AS PREVIOUSLY DISCUSSED, THERE ARE THREE DIFFERENT PROVISIONS UNDER WHICH COUNTY FREE FAIR ASSOCIATIONS MAY BE ESTABLISHED. UNDER EACH PROVISION THE TREASURER OF THE COUNTY IN WHICH THE FREE FAIR ASSOCIATION IS ESTABLISHED IS THE CUSTODIAN OF ALL FUNDS COLLECTED FROM THE TAX LEVIES.
THE COUNTY FREE FAIR ASSOCIATIONS ESTABLISHED PURSUANT TO 2 O.S. 91, AND ITS APPLICABLE STATUTES REQUIRE THE COUNTY TREASURER TO COLLECT AND APPORTION MONEYS FOR THE ASSOCIATIONS AND ISSUE SUCH FUNDS UPON VOUCHERS ISSUED BY THE EXECUTIVE BOARD OF THE COUNTY FREE FAIR ASSOCIATION. 2 O.S. 99 (1991).
SIMILARLY, THE ASSOCIATIONS ESTABLISHED PURSUANT TO 2 O.S. 104(C) AND ITS APPLICABLE STATUTES REQUIRE THE COUNTY TREASURER TO ACT AS A CUSTODIAN OF THE MONIES RECEIVED THROUGH THE TAX LEVIES AND UPON REQUISITION BY THE BOARD OF DIRECTORS OF THE COUNTY FREE FAIR ASSOCIATION, TO PAY OVER TO THE TREASURER OF SUCH BOARD. 2 O.S. 104(G).
FINALLY, IF THE ASSOCIATION IS CONVERTED UNDER 2 O.S. 131.1, AND ITS APPLICABLE STATUTES, IT IS REQUIRED THAT THE COUNTY TREASURER BE THE CUSTODIAN OF ALL FUNDS, AND ALL RECEIPTS. 2 O.S. 131.6 (1991).
AS PREVIOUSLY STATED, 74 O.S. 212 REQUIRES THAT ALL COUNTY TREASURERS BE AUDITED TWICE EACH YEAR. THIS, OF COURSE, WOULD INCLUDE ALL FUNDS HELD BY THE COUNTY TREASURERS AS CUSTODIANS OF FUNDS FOR THE COUNTY FREE FAIR ASSOCIATIONS.
THE SECOND STATUTE THAT MUST BE REVIEWED HERE IS 74 O.S. 212(A), WHICH READS IN PERTINENT PART:
"ALL PUBLIC ENTITIES RECEIVING PUBLIC FUNDS SHALL CAUSE TO BE PREPARED BY THE STATE AUDITOR AND INSPECTOR OR AN INDEPENDENT LICENSED PUBLIC ACCOUNTANT. OR A CERTIFIED PUBLIC ACCOUNTANT, A FINANCIAL STATEMENT AUDIT IN ACCORDANCE WITH GENERALLY ACCEPTED AUDITING STANDARDS AND GENERALLY ACCEPTED GOVERNMENT AUDITING STANDARDS, AS OF THE END OF EACH FISCAL YEAR. (EMPHASIS ADDED.)"
THIS STATUTE REQUIRES THAT ALL PUBLIC ENTITIES RECEIVING PUBLIC FUNDS BE AUDITED. HOWEVER, THE STATUTE