Okla. Stat. tit. 19, § 19-1402: Purpose of County Budget Act

The purpose of the County Budget Act is to provide a budget

procedure for county governments which shall:

1. Establish uniform and sound fiscal procedures for the

preparation, adoption, execution and control of budgets, and foster

cooperation among the elected officials for the effective and

informed operation of county government;

2. Enable counties to make financial plans for both current and

capital expenditures and to ensure that their executive staffs

administer their respective functions in accordance with adopted

budgets;

3. Make available to the public and investors sufficient

information as to the financial conditions, requirements and

expectations of the county government; and

4. If requested, assist county governments to improve and

implement generally accepted accounting principles as applied to

governmental accounting, auditing and financial reporting and

standards of governmental finance management if the principles are

adopted.