Okla. Stat. tit. 62, § 62-34.38

The budget shall be submitted to the Legislature and shall be in

two parts:

1. A budget message:

a. outlining the fiscal policy of the state for the

fiscal year and describing the important features of

the budget,

b. giving a summary of the budget setting forth aggregate

figures of proposed revenues and expenditures and the

balanced relations between the proposed revenues and

expenditures and the total expected income and other

means of financing the budget compared with the

corresponding figures for the preceding fiscal year,

c. including explanatory schedules classifying proposed

expenditures by organization units, objects and funds,

d. giving estimated statements of assets and liabilities

as of the close of the preceding fiscal year and of

the budget year, and

e. explaining any proposed major increases in revenue

from any existing source or any new source of revenue

proposed, and

f. giving any further information or making any

suggestions; and

2. The detailed budget estimates of revenues and expenditures

for each fund as provided for in the Oklahoma State Finance Act

showing the recommendations of the Governor on each, compared with

the figures for the preceding fiscal year and giving an explanation

of each major change in the recommendations from the revenues and

expenditures in the previous fiscal year.