3-1-9: FINANCIAL BOOKS AND RECORDS:
   A.   Examination: The books of the Town Clerk-Treasurer shall be subject to examination by the Town Board of Trustees at all times, as provided by 11 Oklahoma Statutes section 12-106. 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.
   B.   Audit:
      1.   The Board of Trustees shall designate a qualified public accountant to audit the financial records and transactions of the Town 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 the accountant shall make such audit and shall report to the Board of Trustees.
      2.   Upon petition of a number of voters of the Town, as provided by 74 Oklahoma Statutes section 212, the financial books and records of the Town will be audited by the State Examiner and Inspector, as provided by the statutes and other applicable provisions of law. (2011 Code § 12-19)