Oklahoma Code § 19-1409

Title 19. Counties And County Officers: Adoption of budget - Capital projects fund budget -
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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.

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