Okla. Stat. tit. 19, § 901.35

The State Auditor and Inspector or his designee shall advise the districts on procedural and technical matters relating to accounting and budget procedures and shall prescribe all the forms of whatever nature, including but not limited to, budget forms, supporting schedules and other accounting books and records. It shall be the duty of the district with notice of such advice to follow the instructions or advice of the State Auditor and Inspector until relieved of such duty by a court of competent jurisdiction or until the Supreme Court shall hold otherwise.