State Auditor Cindy Byrd
OKLAHOMA CITY, OK (April 29, 2025) Oklahoma State Auditor & Inspector [SA&I] Cindy Byrd today released her forensic audit report for the City of Harrah in Oklahoma County. Auditor Byrd launched the investigation after receiving a request from Harrah City Council.
The Council raised concerns regarding the former City Manager, Clayton Lucas. The Council questioned whether certain actions taken by Lucas, specifically in the last days of his employment in June of 2021, were in the best interest of the City.
“Harrah City Councilmembers did the right thing by requesting this audit as soon as they suspected questionable activity,” Auditor Cindy Byrd said. “Having said that, Councilmembers could have prevented several of these findings if they had insisted on stricter oversight. City Managers should never have the ability to settle economic deals behind closed doors. It falls on City Councilmembers to guarantee transparency in all transactions.”
Among the problematic findings are:
Permit Fee Waivers
- Lucas improperly waived multiple building permits and other obligations. As a result, the City lost $38,916 in revenue. $31, 772 worth of waivers went to companies affiliated with one individual, developer, Tim Remy. $7,144 were granted to other businesses within the Harrah Industrial Park.
Land Sales
- The City bought a property at 297 Harrah Road from Remy at a 400% profit to the developer. The City then deeded the property back to Remy, at no additional consideration to the City. No City Councilmember recalled being informed of Remy’s prior ownership of the property.
- The City executed a Real Estate Conveyance Agreement with DNP Partnership prior to Council approval and before the entity was registered with the State.
City Manager Purchases & Cash Collections
- SA&I reviewed 39 expenditures, totaling $517,599, during the investigation.
- Lucas approved $14,226.50 for map revision services without authorization from the City Council.
- 21 purchases were not properly encumbered, as required by law.
- Three purchases did not have City Council approval.
- Four purchase orders did not include required signatures.
- The City failed to ensure that cash collections were deposited daily. Some deposits were delayed for more than six months.
Work Attendance
- Lucas spent at least 440 hours either teaching or attending classes at Oklahoma State University during regular City work hours. The lost work time is valued at approximately $19,000.
- One Harrah official commented that Council oversight of Lucas’s schedule operated largely on the ‘honor system’.
“Abuse of taxpayer money is 100% preventable,” said Auditor Byrd. “My office is happy to work with any government entity in Oklahoma that needs help establishing guardrails for sound financial management. The workers of Oklahoma make tremendous sacrifices to pay their taxes, and they deserve to know their money is managed responsibly.”
This is the 277th audit released by Cindy Byrd this fiscal year.
The full audit is posted here on the Oklahoma State Auditor & Inspector’s official website.
