Oklahoma State Auditor and Inspector

Article 6, Section 3 of the Oklahoma Constitution requires all executive branch officials to be a United States citizen, at least 31 years old and have been a registered elector within Oklahoma for 10 years prior to election.

However, Article 6, Section 19 places one additional requirement upon the State Auditor and Inspector: s/he must have at least 3 years prior experience as an "expert accountant" before seeking office. (The term "expert accountant" is not defined but is generally understood to require that the officeholder must be a certified public accountant.)

State Auditor and Inspector is elected directly by the people of Oklahoma.

Elections for the State Auditor and Inspector are held on a four-year concurrent basis with the election of the Governor. After all votes are collected, the Legislature of Oklahoma shall convene in the hall of the House of Representatives and the Speaker of the House of Representatives announce the results of the elections in the presence of a majority of each branch of the Legislature. The persons having the highest number of votes for the office of the State Auditor and Inspector shall be declared duly elected. However, in case two or more shall have an equal and the highest number of votes for the office of State Auditor and Inspector, the Legislature shall, by joint ballot, choose one of the said persons having an equal and the highest number of votes for the office of State Auditor and Inspector.

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The State Auditor and Inspector's four-year term begins on the second Monday in January following the general election. The Constitution of Oklahoma places no limit to the number of terms a candidate may serve in succession or in total.

The primary function of the State Auditor and Inspector is to account for all of the state's funds. Twice annually, without notice, the State Auditor and Inspector audits the books and accounts of the Oklahoma State Treasurer and the county treasurers. At least once a year, the State Auditor and Inspector must audit the accounts of all state officials whose duty is to collect, disburse or manage state funds. The State Auditor and Inspector must also make "continuous examinations" of all District Attorneys and their respective offices. The State Auditor and Inspector can exercise his powers of his own will or may be requested to do so by the Governor of Oklahoma, District Attorneys, County officials, or via petition from Oklahomans. Also, a uniform system of bookkeeping for the county treasurers and the State Treasurer is prescribed by the State Auditor and Inspector.

If wrongdoing is suspected in the state, county, or local governments, the Auditor and Inspector is empowered to investigate, audit the books of the suspect in question, and make recommendations to solve the problem. If legal problems arise, the State Auditor and Inspector may empower the Attorney General of Oklahoma to seek legal actions.

It is the duty of the State Auditor and Inspector to examine all taxes to raise public revenue and to make certain that they are made according to law and constitutional provisions. The State Auditor and Inspector shall have the power to order all excessive or erroneous taxes to be corrected by the proper officers. The State Auditor and Inspector must report any irregularities in taxes to the Governor, the President pro tempore of the Oklahoma Senate, and the Speaker of the Oklahoma House of Representatives.

At least once a year, the State Auditor and Inspector must make an annual report to the Governor the state and county finances he has ascertained. The report must be made on the first day in November every year. The State Auditor and Inspector must also make other reports as the Governor may direct.

The State Auditor and Inspector may employ additional auditors as needed. Also, Deputy State Auditor and Inspectors may be employed at the will of the State Auditor and Inspector, who must have had at least three years experience in municipal accounting in the State of Oklahoma. The functions, duties and terms of office of the Deputy State Auditor and Inspectors is regulated at the discretion of the State Auditor and Inspector.

• Administration Division - direct staff of the State Auditor and central services of the Office
• Local Government and Special Services Division - assists government entities and subdivisions of the state and local governments in establishing and implementing strong accountability systems
• Gaming & Horse Racing Division - performs the audit function of the electronic gaming machines at licensed horse racing facilities in the state
• Information Services Division - coordinates information technology usage by the Office
• Management Services Division - offers quality management advisory and consulting services to county officers and management of public entities and prescribe accounting procedures and forms to be used by county officials
• Minerals Management Division - ensures that the royalties from producing oil and gas properties on Federal Lands in Oklahoma are correctly reported and paid to the Minerals Management Service, with 50% of all federal royalties going to the State
• State Agency Division - provides accountability of state government through financial audits, compliance audits, attestation engagements, performance audits, and other special audits
• Training/CPE Division - coordinates training courses for the staff and offers such training to other state employees in line with yellow book standards for continuing education credits

"I, ........., do solemnly swear (or affirm) that I will support, obey, and defend the Constitution of the United States, and the Constitution of the State of Oklahoma, and that I will not, knowingly, receive, directly or indirectly, any money or other valuable thing, for the performance or nonperformance of any act or duty pertaining to my office, other than the compensation allowed by law; I further swear (or affirm) that I will faithfully discharge my duties as State Auditor and Inspector of the State of Oklahoma to the best of my ability."

• Oklahoma State Auditor and Inspector