Okla. Stat. tit. 8, § 8-16: Trustees' or directors' powers and duties - Accounts -

Regulations - Payment of debts - Application of lot sale proceeds.

Duties of trustees or directors. The trustees or directors

shall have the direction and control of the cemetery and other

property of the corporation and shall have such other powers and

duties not inconsistent with the provisions of this article as the

trustees or directors of other corporations not for profit under the

law of the State of Oklahoma. They shall require a strict

accounting to be kept of all monies received and expended on behalf

of said corporation, look after and manage the affairs and fiscal

concerns thereof, and see that all proper regulations are made for

the proper conduct, maintenance and improvement of said cemetery,

and shall also see that the debts and obligations of said

corporation are paid as fast as the fifty percent of the gross

proceeds of sales of lots, as provided by law, will permit, and

shall also see that the other fifty percent of such proceeds are

strictly applied to the maintenance, preservation, care and

improvement of said cemetery, including the payment of the salary of

the superintendent, and such other help as he may require.