Section 6-15. Financial Books and Records: Examination and Audit.

1. The books of the Town Clerk shall be subject to examination by the Board of Trustees of the Town at all times, as provided by Title 11, Section 17-105 of the Oklahoma Statutes. Likewise, the records of all other officers and employees of the Town shall be subject to inspection by the Board of Trustees at all times.
2. The Board of Trustees shall designate a qualified public accountant to audit the financial records and transactions of the Town Clerk, and all other personnel of the Town who keep financial records and make financial transactions, as of the end of every fiscal year at least, and such accountant shall make such audit and shall report to the Board of Trustees and to such other officer or governmental entity as may be required by the Oklahoma State Statutes.
3. The Board of Trustees shall cause an audit to be performed not less than annually of the books and financial records of the Tryon Public Works Authority and such audit shall be reported to the Board of Trustees and to such other office or governmental entity as may be required by the Oklahoma State Statutes.
4. All audit reports made and given to the Board of Trustees shall comply with the requirements of Title 11, Section 17-106.1 of the Oklahoma Statutes.
5. The Board of Trustees shall cause there to be published, within thirty (30) days of receipt of the annual audit reports, a notice of availability for public inspection the audit reports of the Town of Tryon Public Works Authority.

Related Articles

• Town Finance and Business – Article 01. Purchase of Supplies
• Town Finance and Business – Article 02. Sale of Surplus and Obsolete Property
• Town Finance and Business – Article 03. Purchase of Supplies, Materials, and Equipment
• Town Finance and Business – Article 04. Budget
• Town Finance and Business – Article 05. Funding Accounting, Etc.