Oklahoma Code § 70-5-151

Title 70. Schools: Purpose
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The purpose of the School District Budget Act is to provide an
alternate budget procedure for school districts which will:
1.  Establish standard and sound fiscal procedures for the
adoption and administration of budgets;
2.  Make available to the public and investors sufficient
information as to the financial conditions, requirements and
expectations of the school district; and

3.  Assist school districts to improve and implement generally
accepted standards of financial management as promulgated by the
Governmental Accounting Standards Board (GASB).

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