Okla. Stat. tit. 19, § 19-901.32: Purpose of act

The purpose of this act is to provide a budget procedure for

fire protection districts which shall:

1. Establish uniform and sound fiscal procedures for the

preparation, adoption, execution and control of budgets;

2. Enable districts to make financial plans for both current

and capital expenditures and to ensure that their directors

administer their respective functions in accordance with adopted

budgets;

3. Make available to the public and investors sufficient

information regarding the financial conditions, requirements and

expectations of the district; and

4. Assist districts in improving and implementing generally

accepted accounting principles as applied to governmental

accounting, auditing and financial reporting and standards of

governmental finance management.