reglab/statecodes huggingface dataset:
2023 Oklahoma Statutes › Title 74. State Government › §74-166.1. Creation - Director - Contracts.

A. There is hereby created the State Department of Rehabilitation Services, to be governed by the Commission for Rehabilitation Services.
B. The Director of the Department of Rehabilitation Services shall be the chief executive officer of the Department. The Director shall have the training and experience necessary for the administration of the Department, as determined by the Commission for Rehabilitation Services. The Director may employ such staff as may be necessary to perform the duties of the Department.
C. The Department may make and enter into all contracts necessary or incidental to the performance of its duties and may purchase or lease equipment, furniture, materials and supplies, and incur such other expenses as may be necessary to maintain and operate the Department.
Added by Laws 1993, c. 364, § 1, emerg. eff. June 11, 1993. Amended by Laws 2004, c. 543, § 1, eff. July 1, 2004.
2023 Oklahoma Statutes › Title 74. State Government › §74-166.2. Commission for Rehabilitation Services - Powers and duties.

A. Effective July 1, 1993, there is hereby created the Commission for Rehabilitation Services, an agency of the State of Oklahoma, a body corporate and politic, with powers of government and with the authority to exercise the rights, privileges and functions as herein specified, with its lawful operations deemed to be an essential governmental function of the State of Oklahoma with all the attributes thereof.
B. The Commission shall appoint and remove the Director of the Department of Rehabilitation Services, approve programs, policy and budget, and perform the necessary functions of a governing board for the State Department of Rehabilitation Services.
C. l. The Commission shall consist of three (3) members, to be appointed by June 15, 1993, as follows:
a.
one member shall be appointed by the President Pro Tempore of the Oklahoma State Senate for a three-year term,
b.
one member shall be appointed by the Speaker of the Oklahoma House of Representatives for a three-year term, and
c.
one member shall be appointed by the Governor for a three-year term.
2. Thereafter, beginning with the expiration of the terms of the three members initially appointed, the Commission shall consist of three (3) members, appointed as follows:
a.
one member shall be appointed by the President Pro Tempore of the Oklahoma State Senate and shall serve a term of one (1) year,
b.
one member shall be appointed by the Speaker of the Oklahoma House of Representatives and shall serve a term of two (2) years, and
c.
one member shall be appointed by the Governor and shall serve a term of three (3) years.
3. Thereafter, at the expiration of the term, or termination of the member’s service for any reason, the original appointing authority shall appoint a successor for a term of three (3) years, or for the remainder of an unexpired term.
D. Members of the Commission shall be knowledgeable of and have concern for rehabilitation issues and disability issues; provided, that such requirement shall not exclude participation of lay persons as Commission members. All members shall be residents of the state and qualified electors at the time of their appointment. Before entering upon the duties of their office, members of the Commission shall take the Constitutional oath of office and the same shall be filed with the Secretary of State. A member of the Commission may be reappointed to succeed himself or herself. Commission members shall be reimbursed for travel expenses incurred in the performance of their duties as provided in the State Travel Reimbursement Act.
E. The original appointing authority may remove any commissioner for misconduct, incompetency or neglect of duty, after giving such commissioner a written statement of charges, and opportunity for a hearing.
Added by Laws 1993, c. 364, § 2, emerg. eff. June 11, 1993. Amended by Laws 2004, c. 543, § 2, eff. July 1, 2004.
2023 Oklahoma Statutes › Title 74. State Government › §74-166.3. Meetings - Secretary - Employees - Office.

A. The Commission for Rehabilitation Services shall meet a minimum of ten (10) times per calendar year and shall hold a regular annual meeting at which it shall elect from among its membership a chairperson and a vice-chairperson. Special meetings may be held at such times as may be deemed necessary or advisable by a majority of the Commission members.
B. 1. All meetings of the Commission shall be open and public and shall be held in accordance with the provisions of the Oklahoma Open Meeting Act, Section 301 et seq. of Title 25 of the Oklahoma Statutes, and the Oklahoma Open Records Act, Section 24A.1 et seq. of Title 51 of the Oklahoma Statutes.
2. A secretary of the Commission shall be appointed by the Commission, and shall hold office at the pleasure of the Commission. The secretary may or may not be a member of the Commission. The Commission may employ such other persons and may rent or purchase such equipment as it deems necessary or desirable to carry out the provisions of this act.
3. The Commission may establish an office which shall be acquired pursuant to the provisions of Section 63 of this title.
Added by Laws 1993, c. 364, § 3, emerg. eff. June 11, 1993. Amended by Laws 1994, c. 280, § 6, eff. July 1, 1994.
2023 Oklahoma Statutes › Title 74. State Government › §74-166.4. Transfer of Rehabilitation Services Division of Department of Human Services.

A. Effective July 1, 1993, the Rehabilitation Services Division of the Department of Human Services is hereby transferred from the Department of Human Services and the Oklahoma Public Welfare Commission to the State Department of Rehabilitation Services, created pursuant to Section 1 of this act.
B. The transfer shall include:
1. All powers, duties, responsibilities, properties, assets, fund balances, encumbrances, obligations, records, personnel and liabilities including, but not limited to, liability for all Rehabilitation Services Division employees' sick leave, annual leave, holidays, unemployment benefits and workers' compensation benefits accruing to employees prior to July 1, 1993, which are attributable to the Rehabilitation Services Division;
2. All programs funded by the federal Rehabilitation Act as amended;
3. All related programs and facilities presently operated by the Rehabilitation Services Division of the Department of Human Services as follows:
a.
vocational and related rehabilitation services,
b.
the Oklahoma Library for the Blind and Physically Handicapped,
c.
the Vending Facility Program,
d.
the Transitional Living Center for the Deaf,
e.
telecommunications devices for the deaf,
f.
interpreter services,
g.
telephone relay service,
h.
the Disability Determination Unit,
i.
the Oklahoma School for the Blind, and
j.
the Oklahoma School for the Deaf; and
4. All real property as follows:
a.
the Oklahoma City Evaluation Center located at 5813 South Robinson in Oklahoma City, Oklahoma,
b.
the Library for the Blind and Physically Handicapped located at 300 N.E. 18th Street in Oklahoma City, Oklahoma,
c.
the Transitional Living Center located at 5903 N.W. 52nd Street in Warr Acres, Oklahoma,
d.
the Oklahoma School for the Blind located at 3300 Gibson in Muskogee, Oklahoma, and
e.
the Oklahoma School for the Deaf located at East 10th and Tahlequah Streets in Sulphur, Oklahoma.
C. Any unresolved transfer issues or items shall be resolved contractually by the Commission for Rehabilitation Services and the Commission for Human Services, with the approval of the Governor.
Added by Laws 1993, c. 364, § 4, emerg. eff. June 11, 1993.
2023 Oklahoma Statutes › Title 74. State Government › §74-166.8. Employee performance recognition program - Direct service delivery staff incentive program

A. The Commission for Rehabilitation Services is hereby authorized to:
1. Establish an employee performance recognition program that recognizes outstanding job performance and productivity within the State Department of Rehabilitation Services;
2. Expend monies available from the Department's operating funds to purchase recognition awards for presentation to employees with exceptional job performance records, or who make other significant contributions to the operation of the Department. Such awards may be presented at a formal or informal ceremony, banquet or reception, the cost of which may be expended from monies available in the Department's operating funds. Awards to recognize employee achievement pursuant to this subsection may consist of wearing apparel, service pins, plaques, writing pens, or other items valued at not more than One Hundred Dollars ($100.00) per award. Discussion regarding the selection of the annual Commissioner's Award shall be confidential.
B. Notwithstanding any other provisions of law, the Commission for Rehabilitation Services is authorized to use receipt of funds from the Social Security reimbursement program for a direct service delivery staff incentive program. Incentives may be awarded if case service costs are reimbursed for job placement of Social Security or Supplemental Security Income recipients at the Substantial Gainful Activity (SGA) level for nine (9) months pursuant to 42 U.S.C., Section 422, and under those conditions and criteria as are established by the federal reimbursement program.
Added by Laws 2001, c. 103, § 1, eff. Nov. 1, 2001. Amended by Laws 2007, c. 145, § 1, eff. Nov. 1, 2007; Laws 2016, c. 83, § 1, eff. Nov. 1, 2016.
2023 Oklahoma Statutes › Title 74. State Government › §74-166.9. Donations of tax refunds to School for the Blind/School for the Deaf – Revolving fund.

A. Each state individual income tax return form and each corporate income tax return form for tax years commencing after December 31, 2001, shall contain a designation for donations of tax refunds to the Oklahoma School for the Blind/Oklahoma School for the Deaf.
B. The monies generated pursuant to subsection A of this section shall be paid to the State Treasurer by the Oklahoma Tax Commission and placed to the credit of the Oklahoma School for the Deaf/Oklahoma School for the Blind Revolving Fund.
C. There is hereby created in the State Treasury a revolving fund for the State Department of Rehabilitation Services to be designated the "Oklahoma School for the Deaf/Oklahoma School for the Blind Revolving Fund". The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies apportioned to the fund pursuant to the provisions of this section. All monies accruing to the credit of the fund are hereby appropriated and may be budgeted and expended by the State Department of Rehabilitation Services for the purpose of funding programs at the Oklahoma School for the Deaf and the Oklahoma School for the Blind. Such monies shall be equally divided between the two designated schools. Expenditures from the fund shall be made upon warrants issued by the State Treasurer against claims filed as prescribed by law with the Director of the Office of Management and Enterprise Services for approval and payment.
D. If a taxpayer makes a donation pursuant to subsection A of this section in error, such taxpayer may file a claim for refund at any time within three (3) years from the due date of the tax return pursuant to Section 2373 of Title 68 of the Oklahoma Statutes. Prior to the apportionment set forth in this section, an amount equal to the total amount of refunds made pursuant to this subsection during any one (1) year shall be deducted from the total donations received pursuant to this section during the following year and such amount deducted shall be paid to the State Treasurer and placed to the credit of the Income Tax Withholding Refund Account.
Added by Laws 2001, c. 329, § 11, emerg. eff. June 1, 2001. Amended by Laws 2012, c. 304, § 840.
NOTE: Editorially renumbered from § 166.8 of this title to avoid duplication in numbering.
2023 Oklahoma Statutes › Title 74. State Government › §74-166.10. Short title - Purpose.

A. Sections 1 through 3 of this act shall be known and may be cited as the "Oklahoma Ticket to Work and Work Incentives Improvement Act", as authorized by Section 1305 et seq., 42 U.S.C., the federal Ticket to Work and Work Incentives Improvement Act of 1999, Public Law 106-170.
B. The purposes of the Oklahoma Ticket to Work and Work Incentives Improvement Act are to:
1. Provide employment and training preparation, placement services and health care coverage to working individuals with disabilities by enabling them to reduce their dependency on Social Security Disability Insurance or Supplemental Security Income cash benefit programs;
2. Provide individuals with disabilities who receive Supplemental Security Income cash benefits the ability to purchase Medicaid coverage enabling them to maintain health care coverage while working; and
3. Ensure that programs and services provided to persons with disabilities produce productive outcomes.
C. The Oklahoma Legislature recognizes the following findings:
1. It is important to support programs that provide training and employment services to individuals with disabilities in order to help them lead productive work lives;
2. Health care coverage is important to all individuals and is particularly important to individuals with disabilities who often cannot afford the insurance available to them through the private market;
3. Many individuals with disabilities fear losing health care coverage, including necessary support services, which ultimately hinders the individuals from maximizing their employment, earning potential, and independence;
4. Many Social Security Disability Insurance and Supplemental Security Income beneficiaries risk losing Medicare or Medicaid coverage that is linked to their existing cash benefits, a risk that is an equal, or greater, work disincentive than the loss of cash benefits associated with obtaining work;
5. Many individuals with disabilities have greater opportunities for employment than ever before, aided by important public policy initiatives such as the Americans with Disabilities Act of 1990 (42 U.S.C. 12101 et seq.), advancements in public understanding of disability, and innovations in assistive technology, medical treatment, and rehabilitation; and
6. Creating financial incentive work programs, providing better choices in obtaining training and placement services, maintaining health care coverage while working, and redesigning existing service-related programs may eliminate barriers to work for persons with disabilities and may greatly improve their short- and long-term financial and personal well-being.
D. As used in the Oklahoma Ticket to Work and Work Incentives Improvement Act, "Medicaid" means the medical assistance program established in Title XIX of the Social Security Act, 42 U.S.C.A., Section 1396 et seq., and administered in this state by the Oklahoma Health Care Authority.
Added by Laws 2001, c. 365, § 1, emerg. eff. June 4, 2001.
NOTE: Editorially renumbered from § 166.8 of this title to avoid duplication in numbering.
2023 Oklahoma Statutes › Title 74. State Government › §74-166.11. Ticket to Work and Self-Sufficiency Program.

A. The State Department of Rehabilitation Services, pursuant to rules promulgated by the Commission for Rehabilitation Services, shall establish a "Ticket to Work and Self-Sufficiency Program". The purpose of the Ticket to Work and Self-Sufficiency Program is to enhance the range of choices and options available to Social Security Disability Insurance and Supplemental Security Income disability beneficiaries who are seeking vocational rehabilitation services to obtain and maintain employment opportunities.
B. Components of the Ticket to Work and Self-Sufficiency Program pursuant to federal Ticket to Work and Work Incentives Improvement Act of 1999 shall include, but not be limited to:
1. Program participation guidelines, eligibility requirements, and program performance standards;
2. Requirements for periodic quality assurance reviews and customer service satisfaction surveys; and
3. Requirements for a dispute resolution process.
C. The Commission for Rehabilitation Services shall promulgate any rules necessary to implement provisions of the Oklahoma Ticket to Work and Work Incentives Improvement Act regarding the Ticket to Work and Self-Sufficiency Program.
D. On or before January 15, 2002, the Department of Rehabilitation Services shall prepare a summary report of the Ticket to Work and Self-Sufficiency Program's findings and results to be submitted to the Speaker of the House of Representatives, the President Pro Tempore of the Senate and the Governor.
Added by Laws 2001, c. 365, § 2, emerg. eff. June 4, 2001.
NOTE: Editorially renumbered from § 166.9 of this title to avoid duplication in numbering.
2023 Oklahoma Statutes › Title 74. State Government › §74-166.12. State Department of Rehabilitation Services - Request for national criminal background check.

The State Department of Rehabilitation Services is hereby authorized to request from the Oklahoma State Bureau of Investigation national criminal background checks as provided for in Section 150.9 of Title 74 of the Oklahoma Statutes on all persons seeking employment with the Department.
Added by Laws 2011, c. 76, § 1, eff. Nov. 1, 2011.
2023 Oklahoma Statutes › Title 74. State Government › §74-174. Investigation of state eleemosynary institutions.

At the request of the Governor, or with his sanction, the State Department of Public Welfare shall investigate any state eleemosynary institution against which complaint is made, and the Department of Public Welfare shall have the power to summon any person to appear and produce such books and papers as shall be designated in the summons and to take testimony under oath concerning the matter and institution under investigation. The Department shall have the power to administer oaths to such persons as may be summoned and to enforce such powers as are given to notaries public when they are taking depositions. Evidence of persons restrained in prisons or any other places of detention, if deemed necessary or requested by the witness, shall be taken out of the hearing of persons in authority about such institutions and be preserved and kept secret, and be used only by the Department so far as may be by him deemed necessary to correct or remedy any wrong that is or may be disclosed.
R.L.1910, § 8904. Amended by Laws 1978, c. 244, § 30, eff. July 1, 1978.
2023 Oklahoma Statutes › Title 74. State Government › §74-175. Report to Governor of investigation.

When a special investigation of any institution is made at the request of the Governor, it shall be the duty of the Department of Public Welfare to make a report in writing to the Governor within a reasonable time after its termination.
R.L.1910, § 8095. Amended by Laws 1978, c. 244, § 31, eff. July 1, 1978.
2023 Oklahoma Statutes › Title 74. State Government › §74-177. Investigation of complaints against hospitals and homes.

It shall be the duty of the State Department of Public Welfare to investigate all complaints made in the form of a sworn affidavit against such institutions as are named in the preceding section, and all orphanages of whatever name or character, which are conducted by individuals for their own personal gain or profit, or which either charge for their services or subsist wholly or in part by money collected by subscription from the public as a charity. In event the complaints are found to be true, the Department shall have the power to order such institutions closed, and upon failure or refusal of the proprietors or operators of such institutions to obey the order shall file a complaint in a court of competent jurisdiction and ask that they be legally restrained from operating said institutions, and if guilty of malpractice, mistreatment or any illegal act, that they be punished according to law.
R.L.1910, § 8097. Amended by Laws 1978, c. 244, § 32, eff. July 1, 1978.
2023 Oklahoma Statutes › Title 74. State Government › §74-188. Inspection of domiciliary facilities.

(a) It shall be the duty of the State Commissioner of Health to visit and inspect, and examine into the conditions and management of, each domiciliary facility receiving payment from the Department of Public Welfare for services on behalf of a person or persons living in the facility, or receiving payment for services from any such person who is a recipient of public assistance and whose Schedule of Maximum Money Payments for Assistance Plans in Accordance With Living Arrangements, as approved by the Oklahoma Public Welfare Commission, includes an item for maintenance or nursing care; and to make report of his findings to the Director of Public Welfare, and any other state agency that might have an official interest in the findings. For the purposes of this section, a domiciliary facility shall mean any home, establishment, institution, or other facility providing living accommodations, or special living arrangements, or nursing or medical care, for three or more persons living therein.
(b) Whenever the Director of Public Welfare requests him to do so, the State Commissioner of Health shall cause a special inspection to be made to ascertain whether patients or residents of any such domiciliary facility are receiving proper care or treatment, or whether the facility is being operated in accordance with applicable law, and rules and regulations of the Oklahoma Public Welfare Commission; and, whenever the Director of Public Welfare requests him to do so, the State Commissioner of Health shall cause a special investigation to be made to determine whether a patient or resident of any such domiciliary facility has been abused or mistreated, or has not received proper care. After making any such special inspection or investigation, the State Commissioner of Health shall make a written report of his findings to the Director of Public Welfare.
(c) If, as a result of any inspection, investigation or examination, the State Commissioner of Health determines that a criminal law has been or might have been violated, he shall inform the district attorney of his findings, for appropriate action.
(d) The duties and responsibilities vested in the State Commissioner of Health by this section shall be in addition to those vested in the State Commissioner of Health by other laws.
Laws 1967, c. 357, § 1, emerg. eff. May 18, 1967; Laws 1971, c. 337, § 7, operative July 1, 1971.
2023 Oklahoma Statutes › Title 74. State Government › §74-190. Transfer of employees to State Commissioner of Health - Status.

All persons serving as employees of the Commissioner of Charities and Corrections under the provisions of Section 2, Chapter 357, O.S.L. 1967, as amended by Section 1, Chapter 409, O.S.L. 1968 (74 O.S. Supp. 1970, Section 189), when Sections 7 and 8 of this act become effective shall be in the classified service under the State Merit System of Personnel Administration and be entitled to continue to serve as employees of the State Commissioner of Health under Section 8 of this act, provided that such employees shall not receive less salaries and benefits than they were receiving on the effective date of this act.
Added by Laws 1971, c. 337, § 9, operative July 1, 1971.
2023 Oklahoma Statutes › Title 74. State Government › §74-191. Transfer of employees from other state agencies - Status.

If any employee of the State Department of Health who heretofore or hereafter has been transferred from another state agency, or terminated his employment by such other state agency to be immediately reemployed by the State Department of Health, he shall retain the same status, rights and privileges and retention points that shall have accrued to him while employed by the other state agency in the classified service under the Merit System for Personnel Administration.
Added by Laws 1971, c. 337, § 10, operative July 1, 1971.
2023 Oklahoma Statutes › Title 74. State Government › §74-193. Right of entry - Report of inspection.

A. Inspectors employed by the State Department of Health shall be permitted to enter all jail premises and administrative offices for the purpose of performing their assigned duties.
B. The results of these inspections shall be presented in the form of a written report to the person immediately responsible for the administration of the facility inspected and such other offices the Department deems appropriate. The report shall contain:
1. A list of deficiencies in the condition or operation of the facility and specific proposals for their solution; and
2. A statement as to whether or not the facility inspected is in substantial compliance with the jail standards established pursuant to Section 192 of this title.
Added by Laws 1977, c. 137, § 2, eff. Oct. 1, 1977. Amended by Laws 1978, c. 244, § 39, eff. July 1, 1978; Laws 2018, c. 71, § 2, eff. Nov. 1, 2018.
2023 Oklahoma Statutes › Title 74. State Government › §74-194. Deficient facility - Closing.

If the deficiencies listed in the report have not been corrected, within sixty (60) days after delivery of the report, the Commissioner of Health shall be authorized to file a complaint with the Attorney General or the district attorney for the purpose of assistance in obtaining compliance or to close the deficient facility. Provided, that upon demonstration of a good-faith effort by the governmental entity involved to correct said deficiencies and achieve compliance with the established standards, the Commissioner of Health shall extend the time for compliance a reasonable period before filing the complaint requesting assistance in obtaining compliance or the closing of the facility. An action to close such facility shall be brought in the district court having jurisdiction in the county in which the facility is located. Upon the issuance of an order by the district court to close the facility, the facility shall be closed and prisoners shall be removed to a suitable facility at the expense of the governmental entity responsible for the facility ordered closed. Provided, that upon demonstration of a good-faith effort by the governmental entity involved to correct said deficiencies and achieve compliance with the established standards, the district court shall extend the time for compliance a reasonable period before ordering the facility closed.
Added by Laws 1977, c. 137, § 3, eff. Oct. 1, 1977. Amended by Laws 1978, c. 244, § 40, eff. July 1, 1978; Laws 1985, c. 62, § 2, eff. Nov. 1, 1985; Laws 2018, c. 71, § 3, eff. Nov. 1, 2018.
2023 Oklahoma Statutes › Title 74. State Government › §74-195. Contracts for incarceration of prisoners.

Any county, city or town is hereby authorized to contract, in accordance with the Interlocal Cooperation Act, with any other county, city or town for incarceration of prisoners awaiting trial or serving a sentence, so long as the jail facility where said prisoners are to be held is in compliance with the standards established by this act.
Laws 1977, c. 137, § 4, eff. Oct. 1, 1977.
2023 Oklahoma Statutes › Title 74. State Government › §74-212.1. Advising county officers on procedural and technical accounting and budget procedures - Duty of county officers.

The State Auditor and Inspector, or his designee, shall advise county officers on procedural and technical matters relating to accounting and budget procedures. It shall be the duty of the county officers with notice of such advice to follow the instructions or advice of the State Auditor and Inspector until relieved of such duty by a court of competent jurisdiction or until the Supreme Court shall hold otherwise.
Laws 1979, c. 33, § 2.
2023 Oklahoma Statutes › Title 74. State Government › §74-212.2. Contracting with counties for development of uniform computer systems.

The Office of the State Auditor and Inspector is authorized to enter into a contract with each board of county commissioners of this state for the purpose of providing uniform computer systems development, including computer software, for county government in accordance with the provisions of Sections 178.4 and 693 of Title 19 of the Oklahoma Statutes.
Added by Laws 1987, c. 203, § 19, operative July 1, 1987.
2023 Oklahoma Statutes › Title 74. State Government › §74-212.4. Assistants to State Auditor and Inspector.

The State Auditor and Inspector shall employ, and make the appointment of such assistants as may be necessary to fulfill his duties. No appointments to positions shall be made in excess of the positions authorized by act of the Legislature for the State Auditor and Inspector's office.
Added by Laws 1947, p. 380, § 24, emerg. eff. Feb. 25, 1947. Amended by Laws 1979, c. 30, § 21, emerg. eff. April 6, 1979. Renumbered from § 41.24 of Title 62 by Laws 2009, c. 441, § 64, eff. July 1, 2009.
2023 Oklahoma Statutes › Title 74. State Government › §74-212B. Format of electronic submissions to State Auditor and Inspector.

Copies of any audit, performance audit, agreed-upon procedure report, or other attestation engagement report produced by a person other than the State Auditor and Inspector that is required to be filed with the State Auditor and Inspector pursuant to Section 212A of Title 74 of the Oklahoma Statutes, shall be submitted in electronic, read-only format. The State Auditor and Inspector shall make such reports available to the public at no charge on the State Auditor and Inspector's website.
Added by Laws 2011, c. 347, § 6.
2023 Oklahoma Statutes › Title 74. State Government › §74-214. Uniform systems of bookkeeping - Alternate accounting systems - Instructions to state and county officers - Detailed examinations - Reports.

The State Auditor and Inspector shall prescribe a uniform system of bookkeeping for the use of all county officials to afford a suitable check upon their mutual acts and ensure a thorough inspection, and to ensure the safety of the state and county funds. He shall have full authority to prescribe a system of bookkeeping for all county officers which shall be in accordance with generally accepted accounting principles, as applied to governmental units, except when in conflict with Oklahoma Statutes, and when necessary instruct or cause to be instructed the state and county officers in the proper mode of keeping the accounts. Provided however, when a conflict with Oklahoma Statutes arises concerning accounting systems for those counties utilizing electronic data processing, the county may request in writing that the State Auditor and Inspector approve an alternate accounting procedure. The State Auditor and Inspector shall have the authority to approve or disapprove such requests. Annually, the State Auditor and Inspector shall provide a report of those counties requesting alternate accounting systems to the Speaker of the House of Representatives and the President Pro Tempore of the Senate. The State Auditor and Inspector shall not change any accounting systems or procedures during the last year of his term of office that would have an impact on the ability of any independent licensed public accountant to provide auditing services to such officers. He shall make a thorough examination of the books, accounts and vouchers of such officers, ascertaining in detail the various items of receipts and expenditures. He shall report to the Governor the refusal or neglect of any state or county officer to obey his instruction. He shall make a report of the result of his examination, which shall be filed in the Office of the State Auditor and Inspector, as well as any failure of duty by any financial officers, and the Governor may cause the result of such examination to be published. Provided, that no county officer shall be required to discard any books or supplies on hand.
R.L. 1910, § 8121; Laws 1979, c. 30, § 140, emerg. eff. April 6, 1979; Laws 1982, c. 249, § 17; Laws 1982, c. 315, § 6, emerg. eff. June 1, 1982; Laws 1988, c. 60, § 1, eff. Nov. 1, 1988; Laws 1993, c. 317, § 1, emerg. eff. June 7, 1993.
2023 Oklahoma Statutes › Title 74. State Government › §74-215. Facilities for investigations - Exhibits and information - Powers and duties of State Auditor and Inspector.

All officers of the state and counties of the state and all officers and employees of other institutions mentioned in this article, must afford reasonable facilities for the investigation provided for in this article, and all such officers, manager and employees must make written exhibits to the Auditor and Inspector under oath in such form and in such manner as he may prescribe, and each and every person so required who shall refuse and neglect to make such written exhibit, or to make or to give such information as may be required by said State Auditor and Inspector, shall be deemed guilty of a misdemeanor; and if any person in making such exhibit or giving such information or affording any statement required under this article, on his oath, shall knowingly swear falsely concerning the same, he shall be deemed guilty of the felony of perjury and punished accordingly. The State Auditor and Inspector shall have full power and authority for the various purposes named to examine books, papers, accounts, bills, vouchers and any other documents, or property of any or all of the aforesaid state institutions, all state officers and custodians of any county or state funds, also to examine under oath, county or state officers and custodians of county and state funds aforesaid. The State Auditor and Inspector is empowered to issue subpoenas and administer oath in the performance of his duty, and any persons refusing access to said examiner to any such books or papers, or any officer, clerk, employee, or other persons aforesaid, who shall obstruct access and refuse to search for any required information, or who shall in any manner hinder the examination required by this article of the records, and books of the officers of public institutions or pertaining to the county and state officers aforesaid, shall be deemed guilty of a misdemeanor and shall be liable on conviction to a fine of not more than One Thousand Dollars ($1,000.00) or imprisonment in the county jail for a period of not more than one (1) year or by both such fine and imprisonment in the discretion of the court.
R.L. 1910, § 8122. Amended by Laws 1979, c. 30, § 141, emerg. eff. April 6, 1979; Laws 1997, c. 133, § 587, eff. July 1, 1998.
2023 Oklahoma Statutes › Title 74. State Government › §74-216. Annual report to governor - Other reports.

The State Auditor and Inspector shall report to the Governor the result of his examinations on the first day of November of each year, and shall embody in such report statistics of the state institutions, of the county and state finances ascertained by him, which report shall be printed to the number of five hundred copies and shall be included with other officers' reports in the volume of executive documents. He shall also make a report upon any particular need at any time when required by the Governor.
R.L.1910, § 8123; Laws 1979, c. 30, § 142, emerg. eff. April 6, 1979.
2023 Oklahoma Statutes › Title 74. State Government › §74-217. Performance of duties by Deputy State Auditor and Inspector - Traveling expenses - Receipt of other compensation - False reports - Failure to perform duties.

If by reason of sickness, absence or other cause, the State Auditor and Inspector is temporarily unable to perform the duties of the office, the Deputy State Auditor and Inspector shall perform the duties of the office of State Auditor and Inspector until such disability ceases, whenever the same will not be inconsistent with the Constitution.
The State Auditor and Inspector shall be reimbursed actual and necessary travel expenses when traveling on official state business as provided by the State Travel Reimbursement Act.
If the State Auditor and Inspector, or any deputy, or employee, shall at any time, directly or indirectly, receive compensation for service, or neglect of service, other than that provided for in this article, such person shall be guilty of a felony. The making of a false report knowingly by the State Auditor and Inspector, or any assistant or deputy, authorized by this article, of the financial condition of any office or institution required or authorized to be examined by this article shall be a felony, and any failure to perform the duties required of them to be performed by this article shall constitute a misdemeanor.
R.L. 1910, § 8124. Amended by Laws 1917, c. 260, p. 475, § 1; Laws 1943, p. 248, § 20; Laws 1979, c. 30, § 143, emerg. eff. April 6, 1979; Laws 1997, c. 133, § 588, eff. July 1, 1998; Laws 2010, c. 413, § 3, eff. July 1, 2010.
2023 Oklahoma Statutes › Title 74. State Government › §74-219A. Education and training of staff members.

The State Auditor and Inspector shall provide adequate continuing professional education for all staff members necessary to comply fully with federal requirements to ensure the acceptability of all audits performed under Section 2 of this act. Such training may take the form of courses presented by competent state and federal employees, the American Institute of Certified Public Accountants and other organizations recognized by the Office of Management and Budget as competent to provide such training. Employees of other state entities who can demonstrate they are mandated to participate in continuing professional education because of their assignment may be included in relevant training sessions if, within available resources, the State Auditor and Inspector is reimbursed for the costs of their participation.
Added by Laws 1991, c. 319, § 5, emerg. eff. June 12, 1991.
2023 Oklahoma Statutes › Title 74. State Government › §74-223. Report of irregularities and derelictions - Prosecution by Attorney General.

When any regular or special audit by the State Auditor and Inspector of the books, records and accounts of any state or county officer, board, or commission reveals irregularities or dereliction in the receipt or disbursement or management of public funds or property which are grounds for prosecution, it shall be the mandatory duty of the State Auditor and Inspector to within thirty (30) days of the completion of such audit, file a report with the Governor and the Attorney General setting forth in detail such irregularities or derelictions. It shall be the duty of the Attorney General pursuant to Section 18b of this title to conduct an investigation to determine if prosecution is warranted and to prosecute by either civil or criminal action or both if he determines prosecution is warranted.
Amended by Laws 1982, c. 26, § 2, operative Oct. 1, 1982.
2023 Oklahoma Statutes › Title 74. State Government › §74-226A. Audit of expenditures of county sales tax revenue - Report of irregularities to Attorney General.

As part of the annual audit of the books and records of a county, the State Auditor and Inspector shall make an audit of the expenditures of county sales tax revenue in order to determine whether the expenditures are being made according to law and constitutional provisions. The audit shall consist of a review of the ledgers and records of the expenditures of the sales tax proceeds. However, the annual audit required by this section shall only apply to any county sales tax revenue which is designated for a specific purpose as set forth in the ballot as passed by the voters of the county. The expense of the audit shall be paid by the county. The State Auditor and Inspector shall make a report of the audit and shall retain its report of the audit. The State Auditor and Inspector shall report any irregularities in the expenditure of sales tax proceeds to the Office of the Attorney General within thirty (30) days from the making of the report.
Added by Laws 1998, c. 196, § 3, eff. Nov. 1, 1998.
2023 Oklahoma Statutes › Title 74. State Government › §74-227.3. Deposit of revenue into fund.

The Oklahoma Tax Commission is by this act required to apportion monthly and place to the credit of the Circuit Engineering District Revolving Fund created pursuant to Section 1 of this act one-third of one percent (1/3 of 1%) of the total gasoline excise taxes apportioned under the provisions of paragraph 4 of subsection A of Section 500.6 of Title 68 of the Oklahoma Statutes, or under the provisions of the cited paragraph as the same may be amended or reenacted.
Added by Laws 1963, c. 115, § 3, emerg. eff. May 31, 1963. Amended by Laws 1965, c. 366, § 7, eff. July 1, 1965; Laws 1979, c. 30, § 149, emerg. eff. April 6, 1979; Laws 1984, c. 289, § 8, operative July 1, 1984; Laws 2005, c. 414, § 2, eff. July 1, 2006.
2023 Oklahoma Statutes › Title 74. State Government › §74-227.6. Payments into fund - Disbursements.

All payments made by counties and county officers and other public officers to the State Auditor and Inspector for services or expenses in connection with the performance of the lawful duties of his office shall be made by warrant payable to the "State Auditor and Inspector Revolving Fund" and such warrants shall be deposited in the State Auditor and Inspector Revolving Fund. All payments for salaries, compensation, travel expenses, and other expenses of the State Auditor and Inspector and his employees for services or expenses in connection with the performance of the lawful duties of his office with respect to the examination or audit of counties, county funds or other public funds shall be paid by state warrant from such State Auditor and Inspector Revolving Fund to the extent of available funds. From and after the effective date of this act no county, county officer or other public officer shall make direct payment to any employee of the State Auditor and Inspector other than in accordance herewith.
Laws 1965, c. 366, § 6; Laws 1970, c. 43, § 6, emerg. eff. March 3, 1970; Laws 1979, c. 30, § 151, emerg. eff. April 6, 1979.
2023 Oklahoma Statutes › Title 74. State Government › §74-227.8. Payment for services by state agencies - Agreements - Deposits.

Notwithstanding the provisions of any other law, any state agency, board, commission, city or town, common school, technology center school, county, institution of higher education, public trust or political subdivision of the state may enter into agreements with the State Auditor and Inspector to perform audits, investigative or consultant services and the entity shall pay the State Auditor and Inspector for the services. Payments made by such entity shall be deposited in the State Treasury to the credit of the State Auditor and Inspector Revolving Fund created by Section 227.9 of this title. Expenses incurred in auditing such books and accounts, including compensation of necessary personnel, including consultants, or causing the books and accounts to be audited, shall be paid by the entity in the same manner as now provided by law for other disbursements.
Added by Laws 1968, c. 343, § 5, emerg. eff. May 9, 1968. Amended by Laws 1979, c. 30, § 152, emerg. eff. April 6, 1979; Laws 1991, c. 319, § 6, emerg. eff. June 12, 1991; Laws 1993, c. 317, § 2, emerg. eff. June 7, 1993; Laws 2001, c. 33, § 173, eff. July 1, 2001.
2023 Oklahoma Statutes › Title 74. State Government › §74-227.9. State Auditor and Inspector Revolving Fund.

There is hereby created in the State Treasury a revolving fund for the Office of the State Auditor and Inspector to be designated the "State Auditor and Inspector Revolving Fund". The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all money paid to and received by the State Auditor and Inspector from state agencies, boards and commissions authorized by statute to pay the expense of audits and consulting services, money received for performance of audits and consulting services pursuant to contract entered into under the authority of Section 227.8 of this title, funds received from state agencies, boards and commissions receiving federal grants of funds which require periodic audits under said grants or any federal regulations, all money received from counties, cities, towns and public trusts in payment of audit expense, funds appropriated to state agencies, boards and commissions for payment of audit expense, and fees collected pursuant to Section 212A of this title. All monies accruing to the credit of said fund are hereby appropriated and may be budgeted and expended by the Office of the State Auditor and Inspector for expenses necessary for the performance of duties imposed upon the Office of the State Auditor and Inspector by law. Expenditures from said fund shall be made upon warrants issued by the State Treasurer against claims filed as prescribed by law with the Director of the Office of Management and Enterprise Services for approval and payment. The State Auditor and Inspector shall at the close of each fiscal year pay into the General Revenue Fund of the state any unencumbered balance remaining in said revolving fund in excess of Eight Hundred Fifty Thousand Dollars ($850,000.00).
Added by Laws 1970, c. 43, § 5, emerg. eff. March 3, 1970. Amended by Laws 1979, c. 30, § 153, emerg. eff. April 6, 1979; Laws 1985, c. 304, § 10, emerg. eff. July 24, 1985; Laws 1991, c. 319, § 7, emerg. eff. June 12, 1991; Laws 1993, c. 260, § 9, operative July 1, 1993; Laws 2010, c. 413, § 4, eff. July 1, 2010; Laws 2012, c. 304, § 845.
2023 Oklahoma Statutes › Title 74. State Government › §74-228. Internal audits - Supervisory responsibility.

The administrative head and the governing body of any state agency, board, department or commission having internal audit functions shall have direct supervisory responsibility over all internal audits conducted by the agency, board, department or commission. Such supervisory responsibility shall include, but not be limited to, the duty of assuring that all internal audits are conducted in accordance with the "Standards for the Professional Practice of Internal Auditing" developed by the Institute of Internal Auditors or any successor organization thereto.
Added by Laws 1992, c. 36, § 1, eff. Sept. 1, 1992. Amended by Laws 1994, c. 317, § 5, eff. July 1, 1994.
2023 Oklahoma Statutes › Title 74. State Government › §74-229. Internal audit reports.

In addition to other requirements regarding audits prescribed by law, all state agencies, departments, boards and commissions that conduct internal audits shall submit internal audit reports, including initial and final reports, to the State Auditor and Inspector. Each audit shall be identified clearly as either an initial internal audit report or as a final internal audit report.
Added by Laws 1992, c. 269, § 1, eff. Sept. 1, 1992.
2023 Oklahoma Statutes › Title 74. State Government › §74-231. Bureau created.

There is hereby created a bureau to be known as the "Oklahoma Geological Survey," which shall be under the direction of a commission, to be known as the State Geological Commission, composed of the Governor, the President of the State University, and the State Superintendent of Public Instruction. R.L. 1910 Sec. 8125.
R.L.1910, § 8125.
2023 Oklahoma Statutes › Title 74. State Government › §74-234. Duties of bureau.

The said bureau shall have for its object and duties the following:
First. A study of the geological formations of the state with special reference to its mineral deposits, including coal, oil, gas, asphalt, gypsum, salt, cement, stone, clay, lead, zinc, iron, sand, road building material, water resources and all other mineral resources.
Second. The preparation and publication of bulletins and reports, accompanied with necessary illustrations and maps, including both general and detailed descriptions of the geological structure and mineral resources of the state.
Third. The consideration of such other scientific and economic questions as, in the judgment of the commission, shall be deemed of value to the people.
R.L.1910, § 8127.
2023 Oklahoma Statutes › Title 74. State Government › §74-238. Located at university.

Until suitable laboratories, libraries and testing apparatus are provided by the state for prosecuting the work of the survey, said survey shall be located at the State University. The commission shall enter into arrangements with the Board of Regents of the State University for the use, by members of the staff of the survey, or such rooms, laboratories, libraries and apparatus as may be necessary for the carrying on of such work.
R.L.1910, § 8131.