Okla. Stat. tit. 19, § 19-767: Audits - Destroyed records - Apportionment of cash on

hand.

The board of county commissioners of any county where the

county, township, school district, or other municipal ledger or

ledgers, or any other record, or any part thereof, have been

destroyed as above set forth, and where there is a total or partial

lack of record as to the balance of cash on hand to the credit of

the various funds of each of the municipal subdivisions of such

county, shall have power and authority, upon such reasonable

regulations and resolutions as such board shall make, to audit and

apportion or have audited and apportioned and determined, the

balance of cash on hand to the credit of the various funds of each

of such municipal subdivisions of such county.