Okla. Stat. tit. 11, § 11-17-203.1: Budget format

A municipality that opts to prepare its budget pursuant to the

Municipal Budget Act may select a budget format based on funds and

departments or, in the alternative, it may select a format based on

purpose. A purpose-based budget shall be subject to all other

requirements of the Municipal Budget Act, except those requirements

specifically related to budgeting by fund or as provided in Sections

4 and 5 of this act.