PUBLIC INQUIRIES
Office of the State Auditor & Inspector – State Capitol
2300 N. Lincoln Blvd., Room 123
Oklahoma City, OK 73105
Phone: 405-521-3495
Fax: 405-521-3426
Click here for directions to State Auditor’s Office
FRAUD HOTLINE: 1-855-372-8366
COUNTY AUDIT DIVISION – (580) 332-3845
The County Audit Division provides government the maximum level of quality services our resources can sustain. We perform audits and issue audit reports in accordance with auditing standards generally accepted in the United States of America and in accordance with Government Auditing Standards issued by the Comptroller General of the United States. The County Audit Division is responsible for financial audits, statutory audits, and single audit reports. This division also issues Emergency Medical Service (EMS) Reports.
MANAGEMENT SERVICES DIVISION – (405) 521-3495
The objectives of the Management Services Team are to offer quality management advisory and consulting services to county officers and management of public entities. We also prescribe accounting procedures and forms to be used by county officials. We develop and present instructional materials at workshops and conferences and assist the County Training Program, Cooperative Extension Service, in the training of county officers and deputies.
INFORMATION SERVICES DIVISION – (405) 522-6451
Our goal is to provide the tools to the agency and information to the State of Oklahoma that will bring them to the forefront of the governmental community as leaders in embracing technology and using it to its full potential. The Information Services Team has the following three service areas to assist in the achievement of this goal:
Administrative Services: provides support for all software applications and computer hardware used within the agency.
Research and Development Services: research and when necessary, develops solutions to technological issues. RDS also provides recommendations and requirements of those solutions to advance the Agency in the use of current and future technology.
Information Systems Audit Services: assists the Financial Audit Services, County Audit Services and Performance Audit Services groups in assessing internal controls related to state agency’s information systems. The group also performs stand-alone audits to provide managers of the State’s data resources with useful information so they can successfully manage the risks associated with implementing and using technology. Pursuant to the provisions of 51O.S. § 24A.28, reports are not available for public disclosure.
PERFORMANCE AUDIT DIVISION – (405) 522-6445
The Performance Audit Services group conducts performance audits in accordance with Government Auditing Standards which describes performance audits as “…an objective and systematic examination of evidence to provide an independent assessment of the performance and management of a program against objective criteria.
Simply stated, performance audits provide information to aid those responsible for initiating corrective action to improve effectiveness of operation, safeguarding of public assets, and the efficient delivery of government services.
QUALITY ASSURANCE DIVISION – (405) 522-6430
The Quality Assurance Division is responsible for ensuring the quality of government audits performed by our audit staff. It is this team’s responsibility to ensure the Auditor’s reports conform with applicable professional standards. The division performs detailed reviews of audit documentation on a sample basis. The Quality Assurance Division is also responsible for receiving and reviewing audit reports prepared by other independent auditors for all governmental entities within the State of Oklahoma. The Quality Assurance Division is responsible for coordinating the external peer review of the State Auditor and Inspector’s Office with the National State Auditor’s Association (NSAA).
Forensic Audit Division – (405) 521-3495
The Forensic Audit Division assists state government entities and subdivisions of the state in establishing and implementing strong accountability systems to ensure efficient and effective operation while increasing taxpayer confidence in local governance. Every citizen in the State of Oklahoma is served by providing assurance of accountability through Special Audits or the State Auditor’s Intersession Program. We recommend communication methods between the citizens and governing boards/councils and seek to assist governmental entities, and officials in the performance of their duties.
SPECIAL INVESTIGATIVE UNIT – (405) 521-3495
The Special Investigative Unit assists state government entities and subdivisions of the state in establishing and implementing strong accountability systems to ensure efficient and effective operation while increasing taxpayer confidence in local governance. Every citizen in the State of Oklahoma is served by providing assurance of accountability through Special Audits or the State Auditor’s Intersession Program. We recommend communication methods between the citizens and governing boards/councils and seek to assist governmental entities, and officials in the performance of their duties.
SPECIALIZED AUDIT DIVISON – (405) 522-6481
MINERALS MANAGEMENT DIVISION
The Minerals Management Division ensures that the royalties from producing oil and gas properties on Federal Lands in our great state are correctly reported and paid to the Federal Government, Office of Natural Resources Revenue. The audit services are reimbursed to the State Auditor and Inspector via Federal Contract. In addition, the State of Oklahoma receives 50% of the Federal Royalties collected from the federal lands in the State’s General Fund.
GAMING
The State Auditor, by virtue of a contract with the Oklahoma Horse Racing Commission, performs the audit function of the electronic gaming machines at licensed horse racing facilities in the state. This function is performed in accordance with 3A O.S. Supp. 2004, § 261 et seq. for electronic gaming. The contract requires auditing and monitoring of data from Remington Park in Oklahoma City and Will Rogers Downs in Claremore. Data is received from the tracks as well as third party vendors. This data is used to calculate daily the Adjusted Gross Revenues, the distribution of funds to the State of Oklahoma for education, the distribution of funds to the participating horsemen and the funds retained by the tracks themselves. The daily reporting is summarized into a monthly report, and the monthly report is summarized into a yearly report issued by the State Auditor.
HORSE RACING
State Law requires that the Horse Racing Commission contracts the State Auditor to monitor and audit the horse racing industry. The contract requires the preparation of statistical reports and monitoring of data from individual track live race meetings and simulcast wagering on out-of-state races. The statutory takeouts for taxes, State Auditor and Inspector fees, Oklahoma Breeders Fund, and purses are recalculated from data received through a third-party service provider and from the tracks and confirmed with the appropriate entities. There are currently three tracks in operation in the state. They are Remington Park in Oklahoma City, Fair Meadows in Tulsa, and Will Rogers Downs in Claremore.
STATE AGENCY AUDIT DIVISION – (405) 522-6436
The State Agency Audit Division provides accountability of state government to its leaders, citizens and the federal government through financial audits, compliance audits, and attestation engagements in accordance with Government Auditing Standards.
The Division has the responsibility for the audit of the State’s Comprehensive Annual Financial Report which includes the financial operations of all state agencies, boards, and commissions. In addition, the group also has the responsibility of preparing the State’s Single Audit Report which includes all federal funds expended by the State.