Okla. Stat. tit. 19, § 19-1409: Adoption of budget - Capital projects fund budget -

Reserve fund.

A. All budgets comprising normal operations of the county shall

be adopted for a fiscal year. Major capital improvements financed

by general obligation bonds, capital grants or contributions shall

use a capital projects fund budget. The term of the budget shall

coincide with the term of the individual project or projects. To

the extent appropriate, the requirements for preparation, adoption

and execution of the budgets described in Section 1408 of this

title, as hereinafter set forth in this act, shall apply to budgets

of capital projects funds.

B. In addition to a capital projects fund, the county may

establish a reserve fund to meet unforeseen contingencies which may

occur throughout the fiscal year.