Box 5

Record Group — Box: 5

Staff Only

Scope and Contents

From the Collection:

Collection contains the annual report of institution’s finances issued at the close of each fiscal year. Indicates how funds were expended. Issued through the Controller’s Office. Recorded by year in which the fiscal year ends, e.g. July 1, 1935 – June 30, 1936 is checked in as 1936.

The financial report for 1989/90 was the last one prepared by the Controller’s Office. That report contains the “Report of Independent Public Accountants” which was prepared by Arthur Andersen & Co. A decision was made to use the Independent Public Accountants’ report as the financial report in lieu of preparing a Financial Report each year.

1989/90: There is a Financial Report as well as a copy of the “Financial Statements” issued by Arthur Andersen & Co., which includes the “Report of Independent Public Accountants”.

1990/91: There is a “Financial Statements” issued by Arthur Andersen & Co., which includes the “Report of Independent Public Accountants”.

1991/92: There is a “Report on Audit of Financial Statements”, which contains the “Report of Independent Public Accountants”, issued by Coopers & Lybrand.

1992/93: There is a “Report on Audit of Financial Statements”, which contains the “Report of Independent Public Accountants”, issued by Coopers & Lybrand. The Archives’ copy of the “Financial Statements” was misplaced after being cataloged and a photocopy has been placed in the file temporarily, until the original is located.

Title is also known as the University Audit.

Dates

1933-ongoing

Conditions Governing Access

The collection is open for research use. Manuscript collections and archival records may contain materials with sensitive or confidential information that is protected under federal or state right to privacy laws and regulations, the Oklahoma Open Records Act (http://www.odl.state.ok.us/lawinfo/docs/2006-LibraryLaws-PartE.pdf), and other relevant regulations. Confidential material may include, but is not limited to, educational, medical, and personnel records. Researchers are advised that the disclosure of certain information pertaining to identifiable living individuals represented in this collection without the consent of those individuals may have legal ramifications (e.g., a cause of action under common law for invasion of privacy may arise if facts concerning an individual's private life are published that would be deemed highly offensive to a reasonable person) for which Oklahoma State University Libraries assumes no responsibility.