SECTION 405:10-5-2. Annual audit and inventory

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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.

[Source: Amended at 37 Ok Reg 1998, eff 9-11-20]

                    
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