Okla. Stat. tit. 62, § 62-473: "Estimate made and approved" defined

The term "estimate made and approved" as used herein, is defined

to mean the itemized statement of the estimated needs of a

municipality for its current expenses for the ensuing fiscal year,

as approved and fixed by the excise board or by vote of the

municipality, adding thereto the amount necessary to create a

sinking fund to meet maturing bonds, judgments and interest coupons,

but the amount or limit to which warrants and certificates of

indebtedness may be issued, shall not include the ten percent (10%)

to be added to the estimate for delinquent taxes.