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. Added by Laws 1933, c. 191, p. 421, § 7.
Oklahoma Legal Code