Oklahoma Code § 8-16

Title 8. Cemeteries: Trustees' or directors' powers and duties - Accounts -
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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.

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