The superintendent, as executive officer of the board of education, furnishes the leadership for the board in taking the budget through its several stages of growth. Growing out of the long-term plan and the budget file, the Preliminary Estimate of Needs or Proposed Annual Budget is compiled and presented to the board of education for consideration. After adoption by the board of education, it becomes the Proposed Budget.
Okla. Admin. Code § 210:25-5-1