(A) Examination by Board of Trustees. The books of the town’s Clerk-Treasurer shall be subject to examination by the town’s Board of Trustees at all times, as provided by 11 O.S. §§ 12-106 and 12-110. Likewise, the records of the town’s Clerk-Treasurer and of all other officers and employees of the town shall be subject to inspection by the Board of Trustees at all times.
(B) Audits.
(1) The Board of Trustees shall designate a qualified public accountant to audit the financial records and transactions of the town’s Clerk-Treasurer 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.
(2) Upon petition of a number of voters of the town equal at least to one-fourth of the number of people voting at the last general town election, the financial books and records of the town will be audited by the state’s examiner and inspector, as provided by 74 O.S. §§ 212 and 215.
(Prior Code, § 2-1-6)