Okla. Stat. tit. 19, § 19-1410

A. At least thirty (30) days prior to the beginning of each

fiscal year, a budget for each fund of the county for which a budget

is required shall be completed by the county budget board. Each

budget shall provide a complete financial plan for the budget year.

The budget format shall be as prescribed by the State Auditor and

Inspector. The format shall contain at least the following in

tabular form for each fund, itemized by department and account

within each fund:

1. Actual revenues and expenditures for the immediate prior

fiscal year;

2. Estimated actual revenues and expenditures for the current

fiscal year; and

Oklahoma Statutes - Title 19. Counties and County Officers Page 547

3. Estimated revenues and proposed expenditures for the budget

year.

B. The budget for each fund shall contain a budget summary. It

shall also be accompanied by a budget message from the governing

body which shall explain the budget and describe its important

features.

C. The estimate of revenues in each fund for any budget year

shall include probable income by source which the county is legally

empowered to collect or receive at the time the budgets are adopted.

The estimate shall be based upon a review and analysis of past and

anticipated revenues of the county. Any portion of the budget of

revenues to be derived from ad valorem property taxation shall not

exceed the estimated amount of tax which is available for

appropriation, as provided by the county excise board, or which can

or must be raised as required by law. The budget of expenditures

for each fund shall not exceed the estimated revenues for each fund.

No more than ten percent (10%) of the total budget for any fund may

be budgeted for miscellaneous purposes. Included in the budget of

revenues or expenditures for any fund may be amounts transferred

from or to another fund. Any such interfund transfer shall be shown

as a transfer from the one fund and as a transfer to the other fund.

D. The county budget board shall determine the needs of the

county for sinking fund purposes, pursuant to Section 431 of Title

62 and Section 28 of Article X of the Oklahoma Constitution, and

include these requirements in the debt service fund budget for the

budget year.