Okla. Admin. Code § 377:1-1-14
All activities, administrative and operational, within OJA shall be performed in a manner resulting in an audit trail; consisting of dual controls; and complying with Generally Accepted Accounting Principles (GAAP), Governmental Accounting Standards Board (GASB), and other fundamentals of sound financial management.
Added at 14 Ok Reg 1839, eff 6-2-97
Amended at 38 Ok Reg 1119, eff 8-26-21