Okla. Stat. tit. 19, § 19-626: Inspection of books, accounts and vouchers - Settlement

with county commissioners.

The books, accounts, and vouchers of the county treasurer, and

all moneys, warrants or orders remaining in the treasury, shall at

all times be subject to the inspection and examination of the board

of county commissioners, and at the regular meetings of the board in

January and July of each year, and at such other times as they may

direct, he shall settle with them his accounts as treasurer, and for

that purpose he shall exhibit to them all his books, accounts and

money, and all the vouchers relating to the same, to be audited and

allowed, which vouchers shall be retained by them for evidence of

his settlement; and if found correct the accounts shall be so

certified; if not he shall be liable on his bond.