Okla. Stat. tit. 74, § 865

The accounts and books of the Authority, including its receipts, disbursements, contracts, mortgages, investments and other matters relating to its finances, operations and affairs shall be examined and audited annually by the State Auditor and Inspector as provided by law. The audit shall be filed with the Director of the Office of Management and Enterprise Services in accordance with the requirements for financial statement audits in Section 212A of this title.