Okla. Stat. tit. 58, § 58-612: Final account and settlement

At the time designated in the last section, or sooner, if within

that time all the property of the estate has been sold, or there are

sufficient funds in his hand, for the payment of all debts due by

the estate, and the estate be in a proper condition to be closed,

the executor or administrator must render a final account, and pray

a settlement of his administration.