A. In addition to such other audits as may be required of or desired by the various boards of regents responsible for the institutions of The Oklahoma State System of Higher Education, each board shall annually obtain the services of an independent accounting firm or individual holding a permit to practice public accounting in this state to perform a complete financial audit for the preceding fiscal year of each institution for which the board is responsible. The Oklahoma State Regents for Higher Education shall likewise annually obtain the services of an independent accounting firm or individual holding a permit to practice public accounting in this state to perform a complete financial audit of all the offices, operations, and accounts of the State Regents which are not subject to the control of other boards of regents. The audits shall be filed in accordance with the requirements set forth for financial statement audits in Section 212A of Title 74 of the Oklahoma Statutes.
B. Each board of regents shall appoint a standing Audit Committee of the board consisting of not fewer than three (3) board members. The Audit Committee shall be responsible for establishing the qualifications of any accounting firm or individual seeking to be hired to perform an audit for the board and shall recommend to the board the firms or individuals whom the board shall invite to submit competitive bids. The full board shall select the auditor from among the competitive bidders. Audit committees shall not recommend any firm or individual unwilling to meet the following specifications. The specifications shall be among the terms and conditions of any contract awarded:
1. All revolving fund accounts, special accounts, special agency accounts, auxiliary enterprise accounts, and technical area school district accounts, if any, shall be included within the scope of the audit;
2. Where operations of constituent agencies or technical area school districts are relevant to the complete financial audit of the institution, records of those enterprises shall be included within the scope of the audit;
3. To the extent required by subsection (d) of Section 4306 of this title, records of college- or university-related foundations shall be included within the scope of the audit;
4. At the conclusion of the audit, the auditor shall meet with the president of the institution and the Audit Committee to review the audit report to be issued, the management letter or other comments or suggestions to be issued, and any other findings; and
5. Findings of material weaknesses, qualifications of the auditor's report other than those deriving from inadequate plant records, and of defalcations, or a report of lack of such findings, shall be communicated in writing to the board, the State Auditor and Inspector, the Legislative Service Bureau, and the Oklahoma State Regents for Higher Education with or in advance of the filing of the audit report required by Section 452.10 of Title 74 of the Oklahoma Statutes; and such written communications shall include any responses or other comments which the president or the Audit Committee wishes to have included.
C. The State Auditor and Inspector whenever he or she deems it appropriate, or upon receiving a written request to do so by the Governor, Attorney General, President Pro Tempore of the Senate, the 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, shall conduct a special audit of any institution of higher education within The Oklahoma State System of Higher Education. The special audit shall include, but not necessarily be limited to, a compliance audit as defined in subsection C of Section 213 of Title 74 of the Oklahoma Statutes. The State Auditor and Inspector shall have the power to take custody of any records necessary to the performance of the audit but shall minimize actual physical removal of or denial of access to such records. At the conclusion of the audit, the State Auditor and Inspector shall meet with the president of the institution and the Audit Committee of the board which governs the component audited to review the audit report to be issued. The report, when issued, shall include any responses to the audit which the president or the Audit Committee wishes to have included and shall be presented to the full board, the Legislative Service Bureau, and the Oklahoma State Regents for Higher Education with or in advance of the filing required by Section 452.10 of Title 74 of the Oklahoma Statutes. The cost of such audit shall be borne by the audited entity and may be defrayed in whole or in part by any federal funds available for that purpose.
D. Each board of regents shall require the employment of a sufficient number of internal auditors to meet the board's fiduciary responsibilities. Internal audits shall be conducted in accordance with the provisions of Sections 228 and 229 of Title 74 of the Oklahoma Statutes. The internal auditors shall submit a report directly and simultaneously to the audit committee of the board and the president of the institution; all members of the board of regents governing the institution, however, shall receive all internal audit reports and the board of regents shall, at least annually, review and prescribe the plan of work to be performed by the internal auditors.
E. Any person who alters or destroys records needed for the performance of an audit or causes or directs a subordinate to do such acts shall be guilty of a felony punishable by imprisonment in the custody of the Department of Corrections for a period of not more than five (5) years or by a fine of not more than Twenty Thousand Dollars ($20,000.00), or by both such fine and imprisonment. Such person shall also be subject to immediate removal from office or employment.
Added by Laws 1987, c. 229, § 6, eff. July 1, 1987. Amended by Laws 1991, c. 319, § 1, emerg. eff. June 12, 1991; Laws 1993, c. 287, § 1; Laws 1994, c. 317, § 1, eff. July 1, 1994; Laws 1996, c. 290, § 13, eff. July 1, 1996; Laws 1997, c. 133, § 577, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 417, eff. July 1, 1999.
NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 577 from July 1, 1998, to July 1, 1999.
Structure Oklahoma Statutes
§70-1-101. Oklahoma School Code.
§70-1-103. Act to be liberally construed.
§70-1-104. Act not to repeal or modify tax laws unless specifically provided.
§70-1-106. Public schools - Definition - What included.
§70-1-107. Educational services - Enumeration.
§70-1-107.1. Technology - Generally defined for educational and governmental purposes.
§70-1-108. School district - Definition.
§70-1-109.1. Optional Extended School Year Program.
§70-1-111. School day - Six hours - Exceptions.
§70-1-112. School taught on Saturday.
§70-1-113. School district residency.
§70-1-114.1. Foreign exchange students - Guidelines for acceptance.
§70-1-114.2. Operation as grantee of a federal Head Start program - Calculation of state aid.
§70-1-115. Public school system – Administration.
§70-1-116. Positions in school system - Definitions.
§70-1-116.1. Teaching principal - Amount of time in classroom.
§70-1-116.2. Application of medicine or sunscreen to students - Vaccinations.
§70-1-117. General fund - Capital and noncapital expenditures.
§70-1-118. Building and operations fund - Definition.
§70-1-118.1. Building fund – Technology center school districts.
§70-1-119. Sinking fund - Definition.
§70-1-121. Conflicting provisions.
§70-1-122. Contributions to Public School Classroom Support Revolving Fund – Tax forms.
§70-1-123. Public School Classroom Support Revolving Fund.
§70-1-124. Per-pupil expenditure defined - Expenditure categories.
§70-1-125. Restrooms in public schools.
§70-2-113. Campaign committee organization statements.
§70-2-114. School district political committee organization statements.
§70-2-115. Contributions and expenditures reports.
§70-2-116. Organization statements and contribution and expenditure reports - Public records.
§70-2-117. Financial interest statements.
§70-2-118. Financial interest statements - Public records.
§70-3-101. State Board of Education - Members - Travel expenses.
§70-3-104. State Board of Education - Powers and duties.
§70-3-104.3. Requirements for compliance with quality standards - Loss or denial of accreditation.
§70-3-104.4. Standards for accreditation.
§70-3-104.7. Day treatment programs - Standards for on-site educational services.
§70-3-104.8. Contracts with educators.
§70-3-104.9. Report listing wage, salary, benefit, job class changes.
§70-3-104.10. Oklahoma Imagination Library Program.
§70-3-104.11. Imagination Library Revolving Fund.
§70-3-106. Office - Books pertaining to office - Salary of Superintendent.
§70-3-107. Administrative and executive duties.
§70-3-107.1. State Superintendent of Public Instruction – Powers and duties.
§70-3-109. Curriculum Materials Revolving Fund.
§70-3-110.1. Allocation of funds for adult education.
§70-3-115. School facility improvement program - Allocations from appropriations.
§70-3-116.1. Educational Accountability Reform Act - Short title.
§70-3-116.2. Commission for Educational Quality and Accountability.
§70-3-116.3. Technical corrections - References in statutes.
§70-3-116.4. Transfer of authority.
§70-3-116.5. Commission for Educational Quality and Accountability – Report on educational system.
§70-3-116.6. Pilot program for mentor teacher training.
§70-3-117. Office of Educational Quality and Accountability.
§70-3-117.1. Short title - School Finance Review Commission Act.
§70-3-117.2. School Finance Review Commission – Creation.
§70-3-117.3. School Finance Review Commission – Duties.
§70-3-118. Secretary of Education - Powers, duties and responsibilities.
§70-3-118.1. Budget and operations performance reviews.
§70-3-119. Allocation of funds for school lunch programs.
§70-3-120. Board approval of programs using state funds.
§70-3-121. Apportionment of certain administrative and support function funds.
§70-3-122. Funding for education of children with visual impairments.
§70-3-123. Allocation of funds for Oklahoma Education 2000 Challenge.
§70-3-123.1. Review of legislative provisions for duplication or conflict in mandates.
§70-3-127. Approval by State Board of Education.
§70-3-129.3. Public school, zone, or district empowerment plan.
§70-3-129.4. Empowerment plan considerations.
§70-3-129.5. Acceptance of gifts, grants, and donations.
§70-3-129.6. Submitting approved empowerment plan to the State Board of Education.
§70-3-129.7. Waiving statutes or rules.
§70-3-129.8. Waiver of provisions in collective bargaining agreement.
§70-3-129.9. Performance review.
§70-3-129.11. School District Empowerment Program.
§70-3-134. Applications – Presubmission training – Contents - Procedures.
§70-3-135. Sponsor to contract with governing board – Contents of contract.
§70-3-136. Rules and standards to be incorporated into charter.
§70-3-137. Duration of contract--Performance report--Renewal--Termination--School closure.
§70-3-138. Reprisal against school employee seeking to establish charter school.
§70-3-139. Status of teacher returning to public school from charter school.
§70-3-140. Student eligibility – Districts – Preferences - Discrimination.
§70-3-142. Funding - Charter School Closure Reimbursement Revolving Fund.
§70-3-144. Charter Schools Incentive Fund.
§70-3-145.1. Statewide Virtual Charter School Board.
§70-3-145.2. Meetings - Reimbursement.
§70-3-145.3. Powers and duties.
§70-3-145.4. Authority to promulgate rules.
§70-3-145.5. Students outside the district - Succession to contractual rights.
§70-3-145.6. Full time virtual education site - Performance data of nonresidents.
§70-3-145.7. Statewide Virtual Charter School Board Revolving Fund.
§70-3-145.8. Records of attendance – Orientation - Truancy.
§70-3-151.1. Adjusted cohort graduation rate - Academic performance index.
§70-3-151.2. Graduation rate growth targets - Failing schools.
§70-3-153. Reporting of plans to State Board - Exemptions.
§70-3-154. Review of plans by regional accreditation officer.
§70-3-155. Study and assessment of information and reports – Collection techniques.
§70-3-156. Local school district assessment – Report submission.
§70-3-162. Enrollment - Collection of information regarding participation in certain programs.
§70-3-167. Exemption from participation in advisory council or committee.
§70-3-168. Student Data Accessibility, Transparency and Accountability Act of 2013.
§70-3-169. Disclosure of mental health treatment of students - Accommodations plan.
§70-3-171. Oklahoma Advisory Council on Indian Education Act.
§70-3-173. Oklahoma Advisory Council on Indian Education.
§70-4-101. Abolition of office of county superintendent of schools.
§70-4-104. School district boundaries - Duties of county clerk.
§70-4-201. Transfer and preservation of records - Additional salaries.
§70-5-101. School districts - Designation.
§70-5-102. Independent school districts.
§70-5-103. Elementary school districts.
§70-5-103.1. Elementary school districts - Prohibition on certain grades.
§70-5-104. Designation of district retained on records - When.
§70-5-105. School district - Body corporate - Powers.
§70-5-106. Governing body of school district.
§70-5-106A. Employment contracts with more than one school district.
§70-5-107A. Boards of education of school districts - Membership - Election procedure.
§70-5-107B. Expansion of a board of education - Chair and other positions.
§70-5-110.1. Board members - Continuing education requirement.
§70-5-113. Relation by affinity or consanguinity - Prohibition.
§70-5-115. Local treasurer - Surety bond - Duties - Cash and investment ledgers.
§70-5-116a. Superintendent and officers – Employment requirement – Surety bonds.
§70-5-117.1. Cooperative contracts.
§70-5-117.2. Additional authorization.
§70-5-117.3. Average daily attendance.
§70-5-117.4. School improvement plan.
§70-5-117.5. Employee health insurance plans.
§70-5-117.6. Regulation of dogs running at large.
§70-5-117b. Interlocal cooperative agreements.
§70-5-119. Officers of board - Encumbrance clerk and minute clerk - Bond.
§70-5-120. President - Duties.
§70-5-121. Vice president - Duties.
§70-5-123. Noncontract expenditures – Limitations.
§70-5-124. Board contracts prohibited - Exceptions.
§70-5-125. Liability for voting for false claim.
§70-5-126. Refusal, failure or neglect of board - Elector may institute action.
§70-5-127.1. Release of audit to public.
§70-5-128. Annual statistical and financial reports.
§70-5-128.2. Electronic transmission of reports, plans or grants.
§70-5-129.1. Funds exempted from provisions of Section 5-129 of this title.
§70-5-129.3. Short title - Patriotic Access to Students in Schools Act (PASS Act).
§70-5-130. School buildings and property - Permission to use for other purposes.
§70-5-131. Educational courses - Buildings and equipment.
§70-5-131.1. Sewage disposal systems.
§70-5-131.2. Energy conservation contracts.
§70-5-132.1. Certain persons 21 years of age or older may be allowed to complete high school.
§70-5-133. Apportionment of taxes each year.
§70-5-134. Estimates - Emergency and building levies - Elections.
§70-5-135. System of accounting.
§70-5-135.4. School District Transparency Act.
§70-5-136.1. Certificates of indebtedness – Curing of delinquencies by withholding of State Aid.
§70-5-137. School nurses - Increments.
§70-5-138. School employees and superintendent - Residence.
§70-5-140. Additional salary or wages in lieu of insurance or similar benefits.
§70-5-141.2. Incentive pay plans.
§70-5-141.4. Incentive pay plan - Student and school growth in achievement.
§70-5-142. National criminal history record check - Employment with a school.
§70-5-146.1. School employees - Notification of suspected gang activity.
§70-5-149. School safety drills.
§70-5-149.1. Civil actions against former students – Costs and attorney fees.
§70-5-149.2. Handgun licenses for school personnel – Training - Immunity.
§70-5-149.3. Designated lactation rooms.
§70-5-152. Applicability optional.
§70-5-154. Approval of budget - Estimates of revenues and expenditures.
§70-5-156. Protests - Right to examine filed budget.
§70-5-157. Expenditures in excess of appropriation - Deficits and surpluses - Violations of law.
§70-5-159. Classification of revenues and expenditures.
§70-5-160. Interaccount and interfund transfers.
§70-5-161. Amendment of budget.
§70-5-170. Transfer of unexpended or unencumbered appropriations.
§70-5-181. Registration of certificates of indebtedness or bonds – Recording of payment.
§70-5-185. When check or warrant due – Enforcement of liability.
§70-5-187. Unencumbered balances – Date for submission of all claims – Notice.
§70-5-189. Second or duplicate check or warrant – Stop payment or affidavit.
§70-5-190. School district treasurer, encumbrance clerk - Training - Continuing education.
§70-6-101. Teachers - Contract.
§70-6-101.2. Consultant services - Contracts with retired administrators - Contract requirements.
§70-6-101.6. Categories of employment contracts.
§70-6-101.6a. Employment contracts - Status of applicant's children.
§70-6-101.6b. Prohibiting disciplinary action against teachers for reporting violations of law.
§70-6-101.8. Restrictions on attorneys involved in due process hearings.
§70-6-101.11. Copy of evaluation to person evaluated - Disclosure at hearings - Confidentiality.
§70-6-101.13. Full-time certified administrators - Dismissal or nonreemployment - Due process.
§70-6-101.14. Administrators - Suspension.
§70-6-101.15. Administrators - Conviction of felony - Criminal sexual activity or sexual misconduct.
§70-6-101.16. Oklahoma Teacher and Leader Effectiveness Evaluation System.
§70-6-101.20. Teacher Due Process Act of 1990 - Short title.
§70-6-101.21. Standards of performance and conduct for teachers.
§70-6-101.22. Grounds for dismissal or nonreemployment.
§70-6-101.23. Application of act - Exemptions.
§70-6-101.25. Recommendation of dismissal or not to reemploy to be in writing - Basis or grounds.
§70-6-101.26. Mailing or delivery of recommendation to teacher - Teacher hearing.
§70-6-101.28. Applicable procedure.
§70-6-101.29. Immediate suspension - Compensation and benefits - Hearing for dismissal.
§70-6-101.31. Determining retention or reassignment of teachers and administrators.
§70-6-101.32. Implementation of rules.
§70-6-101.40. Suspension, demotion, termination or nonreemployment for cause of support employee.
§70-6-101.42. Wage increase for 2018-19 school year.
§70-6-101.43. Adoption and publication of disciplinary policy for support personnel - Copies.
§70-6-101.44. Adoption of policy prerequisite to disciplinary action.
§70-6-101.45. Reasonable assurance of employment.
§70-6-101.46. Procedure for disciplinary action.
§70-6-104.1. Exhaustion of sick and extended leave - Credit for leave without pay.
§70-6-104.5. Exhausted sick leave - Unused sick leave upon termination.
§70-6-104.6. Leave sharing programs and banks.
§70-6-104.7. National disaster leave.
§70-6-105A. Construction of agreements
§70-6-106. Salary - Twelve monthly payments.
§70-6-106.1. Distribution of Mentor Teacher Stipend funds.
§70-6-106.3. Support employee schedule of payments.
§70-6-108. Certificate of qualifications - Unlawful to teach without.
§70-6-108.1. Expired license or certificate notice - Renewal applications.
§70-6-110. Agents of school authorities - Payment or acceptance of bribes.
§70-6-111. Gratuities or rewards - Unlawful to give.
§70-6-112. Teachers - Gratuities or rewards in connection with employment.
§70-6-113.1. Materials on effective classroom discipline techniques to be furnished.
§70-6-115. Information concerning student - Violation.
§70-6-122.3. See the following versions:
§70-6-122.4. License for Teach for America Program participant - Exemption from residency program.
§70-6-122.5. Alternative Placement teaching certificate - Troops to Teachers.
§70-6-122.6. Temporary teaching certificate.
§70-6-122.11. Issuance of one-year alternative teacher certificate.
§70-6-127A. Public school paraprofessionals.
§70-6-129.1. Minority Teacher Recruitment Advisory Committee.
§70-6-130. Minority Teacher Recruitment Center.
§70-6-131. Teacher recruitment programs.
§70-6-132. Oklahoma Teacher Recruitment Revolving Fund.
§70-6-133. Pilot program for new pathways to teacher certification.
§70-6-149.1. Short title - School Protection Act.
§70-6-149.4. False accusations of criminal activity against education employees - Penalties.
§70-6-149.5. Awarding of costs and attorney fees – Expert witness fees.
§70-6-149.6. Insurance indemnification not a waiver of defenses.
§70-6-149.8. Benefits not lost by leaves of absence due to assault or battery.
§70-6-149.9. Act does not limit other laws.
§70-6-154.1. Renewal of Standard Teaching Certificate.
§70-6-181. Legislative declaration - Interpretation of act.
§70-6-185. Competencies and methods to be incorporated into teacher preparation system.
§70-6-186. Criteria for approval and accreditation of teacher education programs.
§70-6-187. See the following versions:
§70-6-187A. Competency examinations - Refund.
§70-6-187B. Teaching Certification Scholarship Program
§70-6-187C. Teaching Certification Scholarship Revolving Fund
§70-6-187D. Promulgation of rules
§70-6-187v1. Competency examinations.
§70-6-187v2. See the following versions:
§70-6-189. Certification system.
§70-6-189.2. School psychologist or psychometrist - Certification.
§70-6-190. Qualifications for teacher employment and certification.
§70-6-190.1. Extension of provisional speech-language certificates.
§70-6-190.2. Teacher Empowerment Revolving Fund.
§70-6-192. Professional development - Legislative intent.
§70-6-193. Funding for professional development programs.
§70-6-194. District professional development programs.
§70-6-194.2. Scholarships for attending Great Expectations Summer Institutes for Teachers.
§70-6-195.2. Mathematics professional development programs.
§70-6-196. Review of contracts with professional development centers.
§70-6-197. Persons subject to certification procedures.
§70-6-200. Professional development institutes.
§70-6-204.2. Education Leadership Oklahoma program.
§70-6-204.3. Education Leadership Oklahoma Revolving Fund.
§70-6-204.4. Oklahoma National Board Certification Revolving Fund.
§70-6-204.5. Professional Development Institutes Revolving Fund.
§70-6-207. Oklahoma Mathematics Improvement Program.
§70-6-210. Inner City Schools Rescue program.
§70-6-211. Educator supply-and-demand study.
§70-6-212. Micro-credential program .
§70-7-101. Boundaries - Petition or resolution to change - Election.
§70-7-103. Annexation or disorganization - Assumption of bonded indebtedness.
§70-7-104. Division of property - Debts and obligations.
§70-7-106. Buildings - Rented, moved, or sold.
§70-7-107. Disposition of property.
§70-7-108. Federally owned reservations - Annexations.
§70-7-202. Application of act.
§70-7-203. School Consolidation Assistance Fund.
§70-7-204. Preference for allocations from funds.
§70-7-205. Exceptions to certification requirements - Priority for placement assistance services.
§70-8-101.2. Transfer of student from residential school district.
§70-8-103. Application for transfer - Procedure.
§70-8-103.1. See the following versions:
§70-8-103.2. Extramural athletic competition for transfer student not residing in district.
§70-8-106. School dispensed with - Transfer of pupils - Annexation.
§70-8-113. Transfer to district where parent or legal guardian is employed.
§70-9-101. Transportation provided.
§70-9-101.1. Inspection of transportation equipment - Official inspector.
§70-9-103. Purchase or contract for use of vehicles - Lettering.
§70-9-104. Transportation equipment - Definitions - Construction and maintenance - Colors - Penalty.
§70-9-106. Insurance to pay damages - Actions against school district.
§70-9-108. Additional transportation - Expenses.
§70-9-109. Price list and description of transportation equipment.
§70-9-110. Special Transportation Revolving Fund.
§70-9-112. Lease of equipment.
§70-9-113. Rental value of equipment.
§70-9-114. Sale of units of equipment after lease for one year.
§70-9-116. Space for storage of equipment.
§70-9-117. Expense - Paid from what funds.
§70-9-118. Operation instruction for bus drivers.
§70-9-119. Cameras for School Bus Stops Revolving Fund.
§70-10-101. Attendance officer - Assistants.
§70-10-102.1. Police as attendance officers.
§70-10-103.1. Legal average daily attendance.
§70-10-103.2. Student information referral procedure.
§70-10-104. State Treasurer and Secretary of School Land Department - Report.
§70-10-105. Neglect or refusal to compel child to attend school - Exceptions - Enforcement.
§70-10-105.3. Parent education programs.
§70-10-105.4. Pilot early childhood program - Applications from private sector - Matching funds.