Okla. Stat. tit. 19, § 768

The State Auditor and Inspector is hereby authorized and directed to deliver to the county clerk all county, school district, city and township budgets and estimates in his possession for the purpose of enabling the county to remake a portion of the financial records lost or destroyed by fire, lightning, windstorm or by any act of God, and the county clerk shall execute a receipt therefor and retain the same in his possession for such a time as is reasonable for the preparation of the records of said county.