Okla. Stat. tit. 19, § 19-1411

A. On or before a date set by the county budget board, the

county excise board shall provide a tentative estimate of

anticipated revenues from all sources, classified by funds, for the

succeeding fiscal year.

B. On or before a date set by the county budget board, each

officer, board or commission and all employees charged with the

management or control of any department or office, as determined by

the county budget board, shall prepare for the succeeding fiscal

year, on forms provided by the budget board, estimated revenues and

expenditures of the department or office. The county budget board

may require such additional statistics or financial statements from

county officers or others to enable it to ascertain fiscal

conditions and needs. The information as to estimated revenues is

supplementary and is not intended to equal estimated expenditures.

The information required from each department, office, board or

commission shall be set forth in tabular form, as follows:

1. Actual revenues and expenditures in the immediate prior

fiscal year;

Oklahoma Statutes - Title 19. Counties and County Officers Page 548

2. Budget estimates for the current fiscal year;

3. Actual revenues and expenditures for a period of six (6) to

(9) nine months, as appropriate, of the current fiscal year;

4. Estimated actual revenues and expenditures for the current

fiscal year; and

5. Estimated revenues and proposed expenditures for the budget

year.

C. The budget board shall estimate, on the basis of

demonstrated need, the expenditures for the budget year after a

review of the budget requests and estimates of the department heads,

officers, boards or commissions. Each such official shall be heard

by the budget board prior to making of its final estimates, but

thereafter it may revise any estimates as deemed advisable before

finalizing the proposed budget for each fund.