The State Auditor and Inspector (SA&I) is responsible for establishing the procedures necessary to ensure the proper implementation of the county purchasing system and for developing the forms required for record-keeping and auditing purposes.
74 O.S. § 214

In the county purchasing process, SA&I has the following general responsibilities:

• Provide procedures, forms, and guidance for operating the county purchasing system; 69 O.S. § 636.3(G)
• Receive and review documentation for the full warranty lease of road machinery and equipment; 69 O.S. § 636.3(G)
• Forward documentation of the lowest and best bid to the Office of Management and Enterprise Services (OMES); 19 O.S. § 171 et seq
• Ensure compliance by performing audits of county purchasing procedures.