Okla. Stat. tit. 74, § 5024

The Oklahoma Department of Commerce is hereby authorized to contract for such professional auditing services as may be necessary to accomplish audits of funds processed through the Department. Such audits shall be made by a public accountant or an independent certified public accountant. A copy of a written report of the audit, certified to by said accountant, shall be placed and maintained on file with the State Auditor and Inspector. The contracted services shall be procured in accordance with applicable provisions of the Oklahoma Central Purchasing Act.