Okla. Stat. tit. 58, § 58-674: Agent to render account

The agent must render to the district court appointing him,

annually, an account, showing:

1. The value and character of the property received by him,

what portion thereof is still on hand, what sold, and for what.

2. The income derived therefrom.

3. The taxes and assessments imposed thereon, for what, and

whether paid or unpaid.

4. Expenses incurred in the care, protection and management

thereof, and whether paid or unpaid.

When such account is filed, the district court may examine

witnesses and take proofs in regard to it; and if satisfied from

such accounts and proofs that it will be for the benefit and

advantage of the persons interested therein, the court may, by

order, direct a sale to be made of the whole or such parts of the

real or personal property as shall appear to be proper, and the

purchase money to be deposited in the State Treasury, to be

receipted for and the receipts filed as in like cases before

provided.