Okla. Stat. tit. 19, § 19-1713: Accounting of monies

Any monies received or expended by the district must be

accounted for by fund and account. Each district shall prepare a

budget for the general fund and for other funds as the board may

require pursuant to this act. The board shall determine the

district's needs for sinking fund purposes, pursuant to this act and

Section 9C of Article X of the Constitution of the State of

Oklahoma, and include these requirements in the debt service fund

budget for the budget year.