Okla. Stat. tit. 19, § 19-625

The treasurer shall be the collector of taxes, and shall keep

his office at the county seat. He shall be charged with the amount

of all tax lists in his hands for collection, and credited with the

amount collected thereon, and the delinquent list, and shall keep a

fair and accurate current account of the moneys by him received

showing the amount thereof, the time when, from whom, and on what

account received, in cash, warrants, county or road orders; and if

in warrants or orders, their kind, number or other designation,

amounts for which they were drawn, interest due thereon, and the

amounts of the receipts thereon endorsed, if any; also of all

disbursements by him made, showing the time when, to whom, on what

account, and the amounts paid; and he shall so arrange his books

that the amounts received and paid on account of each separate and

distinct fund or appropriation shall be exhibited in separate and

Oklahoma Statutes - Title 19. Counties and County Officers Page 248

distinct columns or accounts, and so as to show whether the same was

received or paid in cash, or warrants or orders, and if either of

the latter, their designation and other particulars as above

required; and the county treasurer shall at all times exhibit such

accounts when desired, to the state, county or school officers

entitled to examine the same and shall at any time pay over the

balance in his hands to them, upon receiving proper vouchers.

R.L. 1910, § 1732.