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Who requests an audit?
Request for audit service or an investigation of alleged fraud or abuse should be reported to the State Auditor and Inspector. A legislator, state agency personnel or a citizen may make such requests. The State Auditor and Inspector will review the request and may discuss the matter with the party supplying the information and with the governmental entity involved. The State Auditor and Inspector may also discuss the matter with other government offices within the state such as the Attorney General, District Attorney or the Oklahoma State Bureau of Investigation. The State Auditor and Inspector shall make the final determination whether to proceed with an audit or investigation. By statute, the Governor or Attorney General may request an audit of any department, institution or agency of state government. The District Attorney may request an audit of any public entity within the District Attorney's jurisdiction. (74 O.S., §212.H.)
The Governor or the County Commissioners of any county may request an audit of the various funds of the county. (74 O.S., §212.C. and H.)
The Governor, Attorney General, President Pro Tempore of the Senate, Speaker of the House of Representatives, State Board of Education or the vocational-technical district board may request an audit of a school district or area vocational district.
The Governor, Attorney General, President Pro Tempore of the Senate, Speaker of the House of Representatives, governing board or president of any institution of higher education may request an audit.
The Governor, Attorney General, President Pro Tempore of the Senate, Speaker of the House of Representatives, the governing board of an institution of higher education, the Oklahoma State Regents for Higher Education or the President of an institution of higher education may request a special audit or a quality control review of the internal audit function. (74 O.S. §213)
Auditor and Inspector - SAI