Okla. Stat. tit. 19, § 19-951: Fund and system authorized

The board of county commissioners of any county in the State of

Oklahoma having a population of more than three hundred thousand

(300,000), according to the latest Federal Decennial Census, is

hereby authorized to provide by resolution for a retirement fund and

system for any or all of the employees of such county as delayed

compensation in order to encourage continuity of dedicated service

on the part of employees and thereby promote public efficiency, and

to provide retirement allowances and other benefits for such

employees, their surviving spouses and surviving children; such fund

to be supported by joint contributions by such county and the

employees to be benefited.