Okla. Stat. tit. 10, § 10-153: Inclusion of cost of education in school districts'

budgets.

The Board of Education of any school district wherein is located

any such Institution as is described in Section 2 hereof, shall in

making up their annual budget, include therein under "Estimate items

of receipt other than ad valorem taxes," and include as an asset, a

sum equal to the aggregate number of children as shown by the report

as set out in Section 2 hereof, multiplied by the per capita cost of

education, per pupil, as shown by the clerk's report of the

preceding year, less the total county and state apportionment to be

collected by said district on account of said children, as shown by

the Treasurer's report of the year previous.