Oklahoma Code § 19-901.41

Title 19. Counties And County Officers: Accounts and accounting - Budgets - Needs assessment
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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, and include these
requirements in the debt service fund budget for the budget year.

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