Okla. Stat. tit. 19, § 19-642: Treasurer's cash book and accounts

The county treasurer shall keep a cash book, in which he shall

enter an account of all money by him received, specifying in proper

columns provided for that purpose the date of payment, the numbers

of receipts issued therefor, by whom paid, and on account of what

fund or funds the same were paid, whether state, county or school,

road, sinking or other fund, or otherwise, and the treasurer shall

keep an account of money received for and on account of taxes

separate and distinct from moneys received on any other account, and

shall also keep his account of money received for and on account of

taxes levied and assessed for any one year separate and distinct

from those levied and assessed for any other year.