Okla. Stat. tit. 70, § 3911

Pursuant to the provisions of Section 213 of Title 74 of the Oklahoma Statutes, the State Auditor and Inspector may prescribe and enforce changes in methods for keeping of financial accounts by the institutions of The Oklahoma State System of Higher Education or by the Oklahoma State Regents for Higher Education. Such methods as the State Auditor and Inspector may require of institutions shall not be in conflict with methods and procedures recommended by the National Association of College and University Business Officers.