Okla. Stat. tit. 68, § 68-3016: Appropriation when estimate not submitted

Should any municipality fail to make and submit an estimate as

herein provided, the county excise board shall have authority to

make an appropriation for current expense and sinking fund purposes

and make such levy therefor as it may find necessary to meet the

probable needs of such municipality, provided that no such estimate

shall be approved until the same shall have been by the county

excise board advertised in like manner to items that shall be added

to or increased in an estimate.